AKSENT: 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.
AKSENT
Largest movements
- Receivables within one year -€1,462
down €1,462 (-79.9%), from €1,829 to €367
of which Trade receivables: -€1,210
- Trade debts -€3,226
no longer reported in 2025 (was €3,226)
- Other debts +€2,755
up €2,755 (+0.8%), from €338,113 to €340,868
- Accrued charges and deferred income -€1,376
no longer reported in 2025 (was €1,376)
- Profit (loss) carried forward +€383
up €383 (+0.1%), from -€428,262 to -€427,879
- Gross operating margin +€1,021
up €1,021, from -€64 to €958
- Other operating charges +€28
up €28 (+5.7%), from €499 to €528
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 | €1,836 | €372 | -€1,463 | -79.7% |
| Current assets | 29/58 | €1,836 | €372 | -€1,463 | -79.7% |
| Amounts receivable within one year | 40/41 | €1,829 | €367 | -€1,462 | -79.9% |
| Trade receivables | 40 | €1,210 | - | -€1,210 | |
| Other amounts receivable | 41 | €619 | €367 | -€252 | -40.7% |
| Cash at bank and in hand | 54/58 | €7 | €5 | -€2 | -27.4% |
| Total equity and liabilities | 10/49 | €1,836 | €372 | -€1,463 | -79.7% |
| Equity | 10/15 | -€340,879 | -€340,496 | +€383 | +0.1% |
| Contributions | 10/11 | €79,500 | €79,500 | = | 0.0% |
| Capital | 10 | €79,500 | €79,500 | = | 0.0% |
| Issued capital | 100 | €79,500 | €79,500 | = | 0.0% |
| Reserves | 13 | €7,883 | €7,883 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,883 | €7,883 | = | 0.0% |
| Legal reserve | 130 | €7,883 | - | -€7,883 | |
| Reserves not available under the articles | 1311 | - | €7,883 | +€7,883 | |
| Profit (loss) carried forward | 14 | -€428,262 | -€427,879 | +€383 | +0.1% |
| Amounts payable | 17/49 | €342,714 | €340,868 | -€1,846 | -0.5% |
| Amounts payable within one year | 42/48 | €341,338 | €340,868 | -€471 | -0.1% |
| Trade debts | 44 | €3,226 | - | -€3,226 | |
| Suppliers | 440/4 | €3,226 | - | -€3,226 | |
| Other amounts payable | 47/48 | €338,113 | €340,868 | +€2,755 | +0.8% |
| Accrued charges and deferred income | 492/3 | €1,376 | - | -€1,376 | |
| Other operating charges | 640/8 | €499 | €528 | +€28 | +5.7% |
| Gross operating margin | 9900 | -€64 | €958 | +€1,021 | |
| Operating profit (loss) | 9901 | -€563 | €430 | +€993 | |
| Financial charges | 65/66B | €53 | €47 | -€6 | -11.5% |
| Recurring financial charges | 65 | €53 | €47 | -€6 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | -€616 | €383 | +€999 | |
| Profit (loss) for the period | 9904 | -€616 | €383 | +€999 | |
| Profit (loss) for the period to be appropriated | 9905 | -€616 | €383 | +€999 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.