AKS-Tech: 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-Tech
Largest movements
- Receivables within one year +€62,235
up €62,235 (+49.1%), from €126,741 to €188,975
of which Trade receivables: +€49,734
- Trade debts +€49,347
up €49,347 (+281.9%), from €17,504 to €66,852
- Reserves +€12,849
up €12,849 (+14.5%), from €88,408 to €101,256
of which Distributable reserves: +€12,849
- Tax, wage and social debts +€2,943
up €2,943 (+12.1%), from €24,306 to €27,249
- Gross operating margin -€34,831
down €34,831 (-32.9%), from €105,740 to €70,910
- Taxes -€9,973
down €9,973 (-55.3%), from €18,023 to €8,051
- Other operating charges -€3,102
down €3,102 (-54.2%), from €5,722 to €2,619
- Staff costs -€2,487
down €2,487 (-5.2%), from €47,582 to €45,095
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
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 | €136,552 | €201,556 | +€65,004 | +47.6% |
| Fixed assets | 21/28 | €1,106 | €2,969 | +€1,863 | +168.4% |
| Tangible fixed assets | 22/27 | €756 | €2,619 | +€1,863 | +246.3% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €756 | €2,619 | +€1,863 | +246.3% |
| Financial fixed assets | 28 | €350 | €350 | = | 0.0% |
| Current assets | 29/58 | €135,446 | €198,587 | +€63,142 | +46.6% |
| Amounts receivable within one year | 40/41 | €126,741 | €188,975 | +€62,235 | +49.1% |
| Trade receivables | 40 | €11,789 | €61,523 | +€49,734 | +421.9% |
| Other amounts receivable | 41 | €114,951 | €127,452 | +€12,501 | +10.9% |
| Cash at bank and in hand | 54/58 | €1,675 | €2,237 | +€562 | +33.6% |
| Deferred charges and accrued income | 490/1 | €7,030 | €7,375 | +€345 | +4.9% |
| Total equity and liabilities | 10/49 | €136,552 | €201,556 | +€65,004 | +47.6% |
| Equity | 10/15 | €94,608 | €107,456 | +€12,849 | +13.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €88,408 | €101,256 | +€12,849 | +14.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €86,548 | €99,396 | +€12,849 | +14.8% |
| Amounts payable | 17/49 | €41,944 | €94,100 | +€52,156 | +124.3% |
| Amounts payable within one year | 42/48 | €41,811 | €94,100 | +€52,290 | +125.1% |
| Trade debts | 44 | €17,504 | €66,852 | +€49,347 | +281.9% |
| Suppliers | 440/4 | €17,504 | €66,852 | +€49,347 | +281.9% |
| Taxes, remuneration and social security | 45 | €24,306 | €27,249 | +€2,943 | +12.1% |
| Taxes | 450/3 | €24,306 | €27,249 | +€2,943 | +12.1% |
| Accrued charges and deferred income | 492/3 | €134 | - | -€134 | |
| Remuneration, social security and pensions | 62 | €47,582 | €45,095 | -€2,487 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,020 | €1,881 | +€861 | +84.5% |
| Other operating charges | 640/8 | €5,722 | €2,619 | -€3,102 | -54.2% |
| Non-recurring operating charges | 66A | €8,400 | €1,070 | -€7,330 | -87.3% |
| Gross operating margin | 9900 | €105,740 | €70,910 | -€34,831 | -32.9% |
| Operating profit (loss) | 9901 | €43,017 | €20,244 | -€22,773 | -52.9% |
| Financial income | 75/76B | €6,833 | €6,248 | -€585 | -8.6% |
| Recurring financial income | 75 | €6,833 | €6,248 | -€585 | -8.6% |
| Financial charges | 65/66B | €5,742 | €5,594 | -€148 | -2.6% |
| Recurring financial charges | 65 | €5,742 | €5,594 | -€148 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €44,108 | €20,899 | -€23,209 | -52.6% |
| Income taxes | 67/77 | €18,023 | €8,051 | -€9,973 | -55.3% |
| Profit (loss) for the period | 9904 | €26,085 | €12,849 | -€13,236 | -50.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,085 | €12,849 | -€13,236 | -50.7% |
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 10 October 2026 via checked.be.