AKSENT: 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.
AKSENT
Largest movements
- Receivables within one year -€267,416
down €267,416 (-99.0%), from €270,180 to €2,763
of which Other amounts receivable: -€268,682
- Cash +€57,489
up €57,489 (+286%), from €20,073 to €77,562
mainly Receivables within one year (+€267,416) and Net result for the year (+€206,042)
- Reserves -€228,908
down €228,908 (-38.3%), from €598,090 to €369,182
of which Distributable reserves: -€228,908
- Tax, wage and social debts +€12,963
up €12,963 (+529%), from €2,449 to €15,412
- Gross operating margin +€273,028
up €273,028 (+215%), from €126,826 to €399,854
- Provisions +€170,000
no longer reported in 2025 (was -€170,000)
- Depreciation +€21,364
up €21,364 (+36.9%), from €57,940 to €79,303
- Financial charges +€5,197
up €5,197 (+2,517%), from €207 to €5,404
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 | €966,018 | €749,100 | -€216,918 | -22.5% |
| Fixed assets | 21/28 | €675,765 | €668,775 | -€6,990 | -1.0% |
| Tangible fixed assets | 22/27 | €675,765 | €668,775 | -€6,990 | -1.0% |
| Land and buildings | 22 | €675,754 | €661,253 | -€14,502 | -2.1% |
| Plant, machinery and equipment | 23 | €11 | €7,522 | +€7,511 | +70,663% |
| Current assets | 29/58 | €290,253 | €80,326 | -€209,927 | -72.3% |
| Amounts receivable within one year | 40/41 | €270,180 | €2,763 | -€267,416 | -99.0% |
| Trade receivables | 40 | - | €1,265 | +€1,265 | |
| Other amounts receivable | 41 | €270,180 | €1,498 | -€268,682 | -99.4% |
| Cash at bank and in hand | 54/58 | €20,073 | €77,562 | +€57,489 | +286% |
| Total equity and liabilities | 10/49 | €966,018 | €749,100 | -€216,918 | -22.5% |
| Equity | 10/15 | €660,090 | €431,182 | -€228,908 | -34.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €598,090 | €369,182 | -€228,908 | -38.3% |
| Non-distributable reserves | 130/1 | €30,950 | €30,950 | = | 0.0% |
| Legal reserve | 130 | €30,950 | €30,950 | = | 0.0% |
| Distributable reserves | 133 | €567,140 | €338,232 | -€228,908 | -40.4% |
| Amounts payable | 17/49 | €305,928 | €317,918 | +€11,990 | +3.9% |
| Amounts payable within one year | 42/48 | €305,928 | €317,918 | +€11,990 | +3.9% |
| Trade debts | 44 | €9,237 | €15,814 | +€6,577 | +71.2% |
| Suppliers | 440/4 | €9,237 | €15,814 | +€6,577 | +71.2% |
| Advances received on contracts in progress | 46 | €571 | - | -€571 | |
| Taxes, remuneration and social security | 45 | €2,449 | €15,412 | +€12,963 | +529% |
| Taxes | 450/3 | €2,449 | €15,412 | +€12,963 | +529% |
| Other amounts payable | 47/48 | €293,671 | €286,693 | -€6,978 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,940 | €79,303 | +€21,364 | +36.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€170,000 | - | +€170,000 | |
| Other operating charges | 640/8 | €34,976 | €35,839 | +€863 | +2.5% |
| Gross operating margin | 9900 | €126,826 | €399,854 | +€273,028 | +215% |
| Operating profit (loss) | 9901 | €203,910 | €284,712 | +€80,802 | +39.6% |
| Financial charges | 65/66B | €207 | €5,404 | +€5,197 | +2,517% |
| Recurring financial charges | 65 | €207 | €5,404 | +€5,197 | +2,517% |
| Profit (loss) for the period before taxes | 9903 | €203,704 | €279,308 | +€75,605 | +37.1% |
| Income taxes | 67/77 | €71,513 | €73,266 | +€1,753 | +2.5% |
| Profit (loss) for the period | 9904 | €132,191 | €206,042 | +€73,851 | +55.9% |
| Profit (loss) for the period to be appropriated | 9905 | €132,191 | €206,042 | +€73,851 | +55.9% |
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 20 October 2026 via checked.be.