AKSENT.M1: 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.M1
Largest movements
- Formation expenses +€159,000
new in 2025: €159,000
- Deferred charges and accrued income -€149,674
down €149,674 (-84.6%), from €177,007 to €27,333
- Tangible fixed assets -€31,511
down €31,511 (-10.3%), from €304,532 to €273,021
of which Land and buildings: -€23,013
- Stocks and contracts -€12,000
down €12,000 (-11.4%), from €105,000 to €93,000
- Profit (loss) carried forward -€13,927
down €13,927 (-20.3%), from -€68,631 to -€82,558
- Debts after one year -€10,795
down €10,795 (-49.0%), from €22,016 to €11,221
- Tax, wage and social debts -€10,748
down €10,748 (-89.0%), from €12,072 to €1,324
of which Taxes: -€10,747
- Gross operating margin -€25,860
down €25,860 (-59.3%), from €43,611 to €17,751
- Financial income +€11,281
up €11,281 (+37,603%), from €30 to €11,311
- Financial charges +€4,418
up €4,418 (+130%), from €3,395 to €7,813
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 | €588,538 | €553,932 | -€34,606 | -5.9% |
| Formation expenses | 20 | - | €159,000 | +€159,000 | |
| Fixed assets | 21/28 | €305,788 | €273,977 | -€31,811 | -10.4% |
| Tangible fixed assets | 22/27 | €304,532 | €273,021 | -€31,511 | -10.3% |
| Land and buildings | 22 | €277,236 | €254,223 | -€23,013 | -8.3% |
| Plant, machinery and equipment | 23 | €26,472 | €18,255 | -€8,217 | -31.0% |
| Furniture and vehicles | 24 | €824 | €543 | -€281 | -34.1% |
| Financial fixed assets | 28 | €1,256 | €956 | -€300 | -23.9% |
| Current assets | 29/58 | €282,750 | €120,955 | -€161,795 | -57.2% |
| Stocks and contracts in progress | 3 | €105,000 | €93,000 | -€12,000 | -11.4% |
| Stocks | 30/36 | €105,000 | €93,000 | -€12,000 | -11.4% |
| Amounts receivable within one year | 40/41 | €15 | €15 | = | 0.0% |
| Other amounts receivable | 41 | €15 | €15 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €728 | €607 | -€121 | -16.6% |
| Deferred charges and accrued income | 490/1 | €177,007 | €27,333 | -€149,674 | -84.6% |
| Total equity and liabilities | 10/49 | €588,538 | €553,932 | -€34,606 | -5.9% |
| Equity | 10/15 | €99,092 | €85,165 | -€13,927 | -14.1% |
| Contributions | 10/11 | €165,000 | €165,000 | = | 0.0% |
| Reserves | 13 | €2,723 | €2,723 | = | 0.0% |
| Distributable reserves | 133 | €2,723 | €2,723 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,631 | -€82,558 | -€13,927 | -20.3% |
| Amounts payable | 17/49 | €489,446 | €468,767 | -€20,679 | -4.2% |
| Amounts payable after more than one year | 17 | €22,016 | €11,221 | -€10,795 | -49.0% |
| Financial debts | 170/4 | €22,016 | €11,221 | -€10,795 | -49.0% |
| Amounts payable within one year | 42/48 | €467,420 | €457,076 | -€10,344 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €10,384 | €10,795 | +€411 | +4.0% |
| Financial debts | 43 | €25,000 | €25,000 | = | 0.0% |
| Credit institutions | 430/8 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €2,251 | €1,300 | -€951 | -42.2% |
| Suppliers | 440/4 | €2,251 | €1,300 | -€951 | -42.2% |
| Taxes, remuneration and social security | 45 | €12,072 | €1,324 | -€10,748 | -89.0% |
| Taxes | 450/3 | €10,871 | €124 | -€10,747 | -98.9% |
| Remuneration and social security | 454/9 | €1,201 | €1,200 | -€1 | -0.1% |
| Other amounts payable | 47/48 | €417,713 | €418,657 | +€944 | +0.2% |
| Accrued charges and deferred income | 492/3 | €10 | €470 | +€460 | +4,600% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,898 | €31,511 | -€387 | -1.2% |
| Other operating charges | 640/8 | €3,624 | €3,665 | +€41 | +1.1% |
| Gross operating margin | 9900 | €43,611 | €17,751 | -€25,860 | -59.3% |
| Operating profit (loss) | 9901 | €8,089 | -€17,425 | -€25,514 | |
| Financial income | 75/76B | €30 | €11,311 | +€11,281 | +37,603% |
| Recurring financial income | 75 | €30 | €11,311 | +€11,281 | +37,603% |
| Financial charges | 65/66B | €3,395 | €7,813 | +€4,418 | +130% |
| Recurring financial charges | 65 | €3,395 | €7,813 | +€4,418 | +130% |
| Profit (loss) for the period before taxes | 9903 | €4,724 | -€13,927 | -€18,651 | |
| Profit (loss) for the period | 9904 | €4,724 | -€13,927 | -€18,651 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,724 | -€13,927 | -€18,651 |
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 24 October 2026 via checked.be.