AKS SERVICES: 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.
AKS SERVICES
Largest movements
- Receivables within one year +€16,827
up €16,827 (+155.3%), from €10,836 to €27,662
of which Trade receivables: +€14,787
- Tangible fixed assets -€3,310
down €3,310 (-24.9%), from €13,296 to €9,986
of which Leasing and similar rights: -€3,803
- Stocks and contracts +€1,375
up €1,375 (+58.8%), from €2,340 to €3,715
- Profit (loss) carried forward +€31,348
up €31,348, from -€11,205 to €20,143
- Other debts -€15,256
down €15,256 (-100.0%), from €15,256 to €0
- Debts after one year -€8,414
down €8,414 (-100.0%), from €8,414 to €0
- Tax, wage and social debts +€4,884
up €4,884 (+264.4%), from €1,848 to €6,732
of which Taxes: +€4,854
- Current portion of long-term debt +€4,069
up €4,069 (+93.6%), from €4,345 to €8,414
- Gross operating margin +€58,196
up €58,196, from -€7,585 to €50,611
- Taxes +€6,511
up €6,511 (+3401.6%), from €191 to €6,702
- Staff costs +€3,581
up €3,581 (+5961.9%), from €60 to €3,641
- Financial charges +€2,101
up €2,101 (+145.3%), from €1,446 to €3,547
- Other operating charges +€1,353
up €1,353 (+1176.1%), from €115 to €1,468
From the 2024 result to the 2025 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,752 | €42,874 | +€15,122 | +54.5% |
| Fixed assets | 21/28 | €13,296 | €9,986 | -€3,310 | -24.9% |
| Tangible fixed assets | 22/27 | €13,296 | €9,986 | -€3,310 | -24.9% |
| Plant, machinery and equipment | 23 | - | €494 | +€494 | |
| Leasing and similar rights | 25 | €13,296 | €9,493 | -€3,803 | -28.6% |
| Current assets | 29/58 | €14,456 | €32,888 | +€18,432 | +127.5% |
| Stocks and contracts in progress | 3 | €2,340 | €3,715 | +€1,375 | +58.8% |
| Stocks | 30/36 | €2,340 | €3,715 | +€1,375 | +58.8% |
| Amounts receivable within one year | 40/41 | €10,836 | €27,662 | +€16,827 | +155.3% |
| Trade receivables | 40 | €7,826 | €22,613 | +€14,787 | +188.9% |
| Other amounts receivable | 41 | €3,009 | €5,050 | +€2,040 | +67.8% |
| Deferred charges and accrued income | 490/1 | €1,280 | €1,510 | +€230 | +18.0% |
| Total equity and liabilities | 10/49 | €27,752 | €42,874 | +€15,122 | +54.5% |
| Equity | 10/15 | -€10,205 | €21,143 | +€31,348 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,205 | €20,143 | +€31,348 | |
| Amounts payable | 17/49 | €37,957 | €21,731 | -€16,226 | -42.7% |
| Amounts payable after more than one year | 17 | €8,414 | €0 | -€8,414 | -100.0% |
| Financial debts | 170/4 | €8,414 | €0 | -€8,414 | -100.0% |
| Amounts payable within one year | 42/48 | €29,543 | €21,731 | -€7,812 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €4,345 | €8,414 | +€4,069 | +93.6% |
| Financial debts | 43 | €5,139 | €2,930 | -€2,208 | -43.0% |
| Credit institutions | 430/8 | €5,139 | €2,930 | -€2,208 | -43.0% |
| Trade debts | 44 | €2,955 | €3,654 | +€699 | +23.7% |
| Suppliers | 440/4 | €2,955 | €3,654 | +€699 | +23.7% |
| Taxes, remuneration and social security | 45 | €1,848 | €6,732 | +€4,884 | +264.4% |
| Taxes | 450/3 | €1,848 | €6,702 | +€4,854 | +262.7% |
| Remuneration and social security | 454/9 | - | €30 | +€30 | |
| Other amounts payable | 47/48 | €15,256 | €0 | -€15,256 | -100.0% |
| Remuneration, social security and pensions | 62 | €60 | €3,641 | +€3,581 | +5961.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,803 | €3,983 | +€179 | +4.7% |
| Other operating charges | 640/8 | €115 | €1,468 | +€1,353 | +1176.1% |
| Non-recurring operating charges | 66A | €245 | €0 | -€245 | -100.0% |
| Gross operating margin | 9900 | -€7,585 | €50,611 | +€58,196 | |
| Operating profit (loss) | 9901 | -€11,808 | €41,520 | +€53,328 | |
| Financial income | 75/76B | €0 | €77 | +€77 | +384250.0% |
| Recurring financial income | 75 | €0 | €77 | +€77 | +384250.0% |
| Financial charges | 65/66B | €1,446 | €3,547 | +€2,101 | +145.3% |
| Recurring financial charges | 65 | €1,446 | €3,547 | +€2,101 | +145.3% |
| Profit (loss) for the period before taxes | 9903 | -€13,254 | €38,050 | +€51,304 | |
| Income taxes | 67/77 | €191 | €6,702 | +€6,511 | +3401.6% |
| Profit (loss) for the period | 9904 | -€13,445 | €31,348 | +€44,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,445 | €31,348 | +€44,793 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.