AKER DISCOUNT: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
AKER DISCOUNT
Largest movements
- Cash -€14,827
down €14,827 (-93.4%), from €15,875 to €1,048
mainly Tax, wage and social debts (-€15,675) and Net result for the year (-€13,254)
- Receivables within one year -€8,605
down €8,605 (-100.0%), from €8,605 to €0
of which Other amounts receivable: -€8,605
- Stocks and contracts -€6,110
no longer reported in 2023 (was €6,110)
- Tax, wage and social debts -€15,675
down €15,675 (-86.0%), from €18,223 to €2,548
- Profit (loss) carried forward -€13,254
down €13,254, from €5,369 to -€7,885
- Trade debts -€904
down €904 (-70.2%), from €1,288 to €384
- Gross operating margin -€12,804
down €12,804 (-2845.3%), from -€450 to -€13,254
- Depreciation -€551
no longer reported in 2023 (was €551)
- Purchases and services -€450
no longer reported in 2023 (was €450)
From the 2022 result to the 2023 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,880 | €1,048 | -€29,832 | -96.6% |
| Fixed assets | 21/28 | €291 | €0 | -€291 | -100.0% |
| Tangible fixed assets | 22/27 | €291 | €0 | -€291 | -100.0% |
| Furniture and vehicles | 24 | €291 | €0 | -€291 | -100.0% |
| Current assets | 29/58 | €30,589 | €1,048 | -€29,542 | -96.6% |
| Stocks and contracts in progress | 3 | €6,110 | - | -€6,110 | |
| Stocks | 30/36 | €6,110 | - | -€6,110 | |
| Amounts receivable within one year | 40/41 | €8,605 | €0 | -€8,605 | -100.0% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €8,605 | €0 | -€8,605 | -100.0% |
| Cash at bank and in hand | 54/58 | €15,875 | €1,048 | -€14,827 | -93.4% |
| Total equity and liabilities | 10/49 | €30,880 | €1,048 | -€29,832 | -96.6% |
| Equity | 10/15 | €11,369 | -€1,885 | -€13,254 | |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,369 | -€7,885 | -€13,254 | |
| Amounts payable | 17/49 | €19,511 | €2,933 | -€16,578 | -85.0% |
| Amounts payable within one year | 42/48 | €19,511 | €2,933 | -€16,578 | -85.0% |
| Trade debts | 44 | €1,288 | €384 | -€904 | -70.2% |
| Suppliers | 440/4 | €1,288 | €384 | -€904 | -70.2% |
| Taxes, remuneration and social security | 45 | €18,223 | €2,548 | -€15,675 | -86.0% |
| Taxes | 450/3 | €18,223 | €2,548 | -€15,675 | -86.0% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Turnover | 70 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €81 | +€81 | |
| Goods, raw materials, services and sundry goods | 60/61 | €450 | - | -€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | - | -€551 | |
| Gross operating margin | 9900 | -€450 | -€13,254 | -€12,804 | -2845.3% |
| Operating profit (loss) | 9901 | -€1,001 | -€13,254 | -€12,253 | -1224.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,001 | -€13,254 | -€12,253 | -1224.2% |
| Profit (loss) for the period | 9904 | -€1,001 | -€13,254 | -€12,253 | -1224.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,001 | -€13,254 | -€12,253 | -1224.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.