AKS STEIGERBOUW: what changed
Two financial 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 STEIGERBOUW
Largest movements
- Receivables within one year +€47,917
up €47,917 (+235%), from €20,371 to €68,289
- Deferred charges and accrued income -€37,500
no longer reported in 2025 (was €37,500)
- Cash -€9,516
down €9,516 (-52.6%), from €18,077 to €8,561
mainly Net result for the year (-€88,079) and Receivables within one year (-€47,917)
- Profit (loss) carried forward -€88,079
down €88,079 (-416%), from -€21,188 to -€109,267
- Trade debts +€74,162
up €74,162 (+248%), from €29,917 to €104,079
- Other debts +€21,212
up €21,212 (+36.8%), from €57,614 to €78,826
- Tax, wage and social debts -€6,109
down €6,109 (-35.4%), from €17,236 to €11,127
- Turnover -€130,937
down €130,937 (-26.4%), from €496,416 to €365,480
- Gross operating margin -€71,482
down €71,482 (-547%), from -€13,069 to -€84,551
- Purchases and services -€59,454
down €59,454 (-11.7%), from €509,485 to €450,031
- Financial income +€12,949
new in 2025: €12,949
of which Non-recurring financial income: +€12,842
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.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €88,579 | €89,765 | +€1,186 | +1.3% |
| Fixed assets | 21/28 | €12,631 | €12,915 | +€285 | +2.3% |
| Tangible fixed assets | 22/27 | €12,631 | €12,915 | +€285 | +2.3% |
| Plant, machinery and equipment | 23 | €7,995 | €9,984 | +€1,989 | +24.9% |
| Furniture and vehicles | 24 | €1,204 | €951 | -€253 | -21.0% |
| Other tangible fixed assets | 26 | €3,432 | €1,981 | -€1,452 | -42.3% |
| Current assets | 29/58 | €75,948 | €76,849 | +€901 | +1.2% |
| Amounts receivable within one year | 40/41 | €20,371 | €68,289 | +€47,917 | +235% |
| Trade receivables | 40 | €20,371 | €68,289 | +€47,917 | +235% |
| Cash at bank and in hand | 54/58 | €18,077 | €8,561 | -€9,516 | -52.6% |
| Deferred charges and accrued income | 490/1 | €37,500 | - | -€37,500 | |
| Total equity and liabilities | 10/49 | €88,579 | €89,765 | +€1,186 | +1.3% |
| Equity | 10/15 | -€16,188 | -€104,267 | -€88,079 | -544% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,188 | -€109,267 | -€88,079 | -416% |
| Amounts payable | 17/49 | €104,767 | €194,032 | +€89,265 | +85.2% |
| Amounts payable within one year | 42/48 | €104,767 | €194,032 | +€89,265 | +85.2% |
| Trade debts | 44 | €29,917 | €104,079 | +€74,162 | +248% |
| Suppliers | 440/4 | €29,917 | €104,079 | +€74,162 | +248% |
| Taxes, remuneration and social security | 45 | €17,236 | €11,127 | -€6,109 | -35.4% |
| Taxes | 450/3 | €17,236 | €11,127 | -€6,109 | -35.4% |
| Other amounts payable | 47/48 | €57,614 | €78,826 | +€21,212 | +36.8% |
| Turnover | 70 | €496,416 | €365,480 | -€130,937 | -26.4% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €509,485 | €450,031 | -€59,454 | -11.7% |
| Remuneration, social security and pensions | 62 | €1,810 | €2,791 | +€981 | +54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,269 | €3,896 | +€2,627 | +207% |
| Other operating charges | 640/8 | €3,445 | €8,322 | +€4,877 | +142% |
| Gross operating margin | 9900 | -€13,069 | -€84,551 | -€71,482 | -547% |
| Operating profit (loss) | 9901 | -€19,593 | -€99,560 | -€79,967 | -408% |
| Financial income | 75/76B | - | €12,949 | +€12,949 | |
| Recurring financial income | 75 | - | €108 | +€108 | |
| Non-recurring financial income | 76B | - | €12,842 | +€12,842 | |
| Financial charges | 65/66B | €1,595 | €1,469 | -€127 | -7.9% |
| Recurring financial charges | 65 | €1,595 | €1,469 | -€127 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | -€21,188 | -€88,079 | -€66,891 | -316% |
| Profit (loss) for the period | 9904 | -€21,188 | -€88,079 | -€66,891 | -316% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,188 | -€88,079 | -€66,891 | -316% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.