AKSAP CONSULTING: 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.
AKSAP CONSULTING
Largest movements
- Cash +€33,443
up €33,443 (+50.2%), from €66,592 to €100,035
mainly Net result for the year (+€27,680) and Provisions (+€14,560)
- Deferred charges and accrued income -€5,411
down €5,411 (-46.0%), from €11,775 to €6,364
- Tangible fixed assets -€5,142
down €5,142 (-41.5%), from €12,405 to €7,263
- Receivables within one year +€2,321
up €2,321 (+5.6%), from €41,375 to €43,696
of which Trade receivables: +€6,787
- Provisions +€14,560
up €14,560 (+107%), from €13,612 to €28,172
- Other debts +€6,800
new in 2025: €6,800
- Tax, wage and social debts +€4,536
up €4,536 (+64.8%), from €6,998 to €11,535
- Provisions +€29,147
up €29,147, from -€14,587 to €14,560
- Financial charges -€15,525
down €15,525 (-48.8%), from €31,828 to €16,303
- Taxes +€2,689
up €2,689 (+29.2%), from €9,208 to €11,897
- Gross operating margin +€906
up €906 (+1.2%), from €76,936 to €77,842
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 | €132,147 | €157,359 | +€25,211 | +19.1% |
| Fixed assets | 21/28 | €12,405 | €7,263 | -€5,142 | -41.5% |
| Tangible fixed assets | 22/27 | €12,405 | €7,263 | -€5,142 | -41.5% |
| Furniture and vehicles | 24 | €12,405 | €7,263 | -€5,142 | -41.5% |
| Current assets | 29/58 | €119,742 | €150,096 | +€30,354 | +25.3% |
| Amounts receivable within one year | 40/41 | €41,375 | €43,696 | +€2,321 | +5.6% |
| Trade receivables | 40 | €25,680 | €32,467 | +€6,787 | +26.4% |
| Other amounts receivable | 41 | €15,695 | €11,229 | -€4,466 | -28.5% |
| Cash at bank and in hand | 54/58 | €66,592 | €100,035 | +€33,443 | +50.2% |
| Deferred charges and accrued income | 490/1 | €11,775 | €6,364 | -€5,411 | -46.0% |
| Total equity and liabilities | 10/49 | €132,147 | €157,359 | +€25,211 | +19.1% |
| Equity | 10/15 | €110,549 | €110,229 | -€320 | -0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €91,500 | €91,500 | = | 0.0% |
| Distributable reserves | 133 | €91,500 | €91,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €449 | €129 | -€320 | -71.2% |
| Provisions and deferred taxes | 16 | €13,612 | €28,172 | +€14,560 | +107% |
| Provisions for liabilities and charges | 160/5 | €13,612 | €28,172 | +€14,560 | +107% |
| Other liabilities and charges | 164/5 | €13,612 | €28,172 | +€14,560 | +107% |
| Amounts payable | 17/49 | €7,986 | €18,957 | +€10,971 | +137% |
| Amounts payable within one year | 42/48 | €7,986 | €18,957 | +€10,971 | +137% |
| Trade debts | 44 | €988 | €623 | -€365 | -36.9% |
| Suppliers | 440/4 | €988 | €623 | -€365 | -36.9% |
| Taxes, remuneration and social security | 45 | €6,998 | €11,535 | +€4,536 | +64.8% |
| Taxes | 450/3 | €6,998 | €11,535 | +€4,536 | +64.8% |
| Other amounts payable | 47/48 | - | €6,800 | +€6,800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,535 | €6,233 | +€698 | +12.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€14,587 | €14,560 | +€29,147 | |
| Other operating charges | 640/8 | €534 | €1,169 | +€635 | +119% |
| Non-recurring operating charges | 66A | €14 | - | -€14 | |
| Gross operating margin | 9900 | €76,936 | €77,842 | +€906 | +1.2% |
| Operating profit (loss) | 9901 | €85,440 | €55,880 | -€29,560 | -34.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €31,828 | €16,303 | -€15,525 | -48.8% |
| Recurring financial charges | 65 | €31,828 | €16,303 | -€15,525 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €53,613 | €39,577 | -€14,035 | -26.2% |
| Income taxes | 67/77 | €9,208 | €11,897 | +€2,689 | +29.2% |
| Profit (loss) for the period | 9904 | €44,405 | €27,680 | -€16,724 | -37.7% |
| Profit (loss) for the period to be appropriated | 9905 | €44,405 | €27,680 | -€16,724 | -37.7% |
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 18 October 2026 via checked.be.