AKSESOIR: 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.
AKSESOIR
Largest movements
- Current investments -€125,000
down €125,000 (-100%), from €125,000 to €0
- Cash +€104,147
up €104,147 (+55.9%), from €186,242 to €290,389
mainly Current investments (+€125,000) and Net result for the year (+€75,155)
- Stocks and contracts +€38,416
up €38,416 (+38.2%), from €100,574 to €138,990
- Tangible fixed assets -€10,359
down €10,359 (-16.3%), from €63,383 to €53,023
of which Furniture and vehicles: -€11,007
- Debts after one year +€60,358
up €60,358 (+54.5%), from €110,747 to €171,105
of which Other amounts payable: +€70,375
- Reserves -€49,845
down €49,845 (-17.1%), from €291,734 to €241,889
- Short-term financial debts -€6,815
down €6,815 (-100%), from €6,815 to €0
- Write-downs +€3,954
up €3,954, from -€2,809 to €1,145
- Financial charges +€3,085
up €3,085 (+37.7%), from €8,176 to €11,262
of which Financial charges: +€3,040
- Other operating charges +€2,387
up €2,387 (+40.0%), from €5,968 to €8,355
- Gross operating margin -€2,322
down €2,322 (-1.7%), from €134,304 to €131,982
- Taxes -€2,096
down €2,096 (-9.0%), from €23,213 to €21,118
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 | €477,831 | €486,720 | +€8,889 | +1.9% |
| Fixed assets | 21/28 | €63,428 | €54,142 | -€9,285 | -14.6% |
| Intangible fixed assets | 21 | €0 | €1,119 | +€1,119 | |
| Tangible fixed assets | 22/27 | €63,383 | €53,023 | -€10,359 | -16.3% |
| Plant, machinery and equipment | 23 | €196 | €1,888 | +€1,692 | +863% |
| Furniture and vehicles | 24 | €46,178 | €35,171 | -€11,007 | -23.8% |
| Other tangible fixed assets | 26 | €17,009 | €15,965 | -€1,044 | -6.1% |
| Financial fixed assets | 28 | €45 | €0 | -€45 | -100% |
| Current assets | 29/58 | €414,404 | €432,578 | +€18,174 | +4.4% |
| Stocks and contracts in progress | 3 | €100,574 | €138,990 | +€38,416 | +38.2% |
| Stocks | 30/36 | €100,574 | €138,990 | +€38,416 | +38.2% |
| Amounts receivable within one year | 40/41 | €382 | €60 | -€322 | -84.3% |
| Trade receivables | 40 | €382 | €60 | -€322 | -84.3% |
| Current investments | 50/53 | €125,000 | €0 | -€125,000 | -100% |
| Cash at bank and in hand | 54/58 | €186,242 | €290,389 | +€104,147 | +55.9% |
| Deferred charges and accrued income | 490/1 | €2,206 | €3,139 | +€933 | +42.3% |
| Total equity and liabilities | 10/49 | €477,831 | €486,720 | +€8,889 | +1.9% |
| Equity | 10/15 | €296,734 | €246,889 | -€49,845 | -16.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €291,734 | €241,889 | -€49,845 | -17.1% |
| Distributable reserves | 133 | €291,734 | €241,889 | -€49,845 | -17.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €181,097 | €239,831 | +€58,734 | +32.4% |
| Amounts payable after more than one year | 17 | €110,747 | €171,105 | +€60,358 | +54.5% |
| Financial debts | 170/4 | €30,348 | €20,330 | -€10,017 | -33.0% |
| Other amounts payable | 178/9 | €80,399 | €150,774 | +€70,375 | +87.5% |
| Amounts payable within one year | 42/48 | €66,411 | €62,015 | -€4,396 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €9,633 | €10,017 | +€384 | +4.0% |
| Financial debts | 43 | €6,815 | €0 | -€6,815 | -100% |
| Credit institutions | 430/8 | €6,815 | €0 | -€6,815 | -100% |
| Trade debts | 44 | €22,928 | €24,981 | +€2,053 | +9.0% |
| Suppliers | 440/4 | €22,928 | €24,981 | +€2,053 | +9.0% |
| Taxes, remuneration and social security | 45 | €27,035 | €27,018 | -€17 | -0.1% |
| Taxes | 450/3 | €27,035 | €24,904 | -€2,131 | -7.9% |
| Remuneration and social security | 454/9 | - | €2,113 | +€2,113 | |
| Accrued charges and deferred income | 492/3 | €3,939 | €6,711 | +€2,772 | +70.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,912 | €17,347 | +€435 | +2.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,809 | €1,145 | +€3,954 | |
| Other operating charges | 640/8 | €5,968 | €8,355 | +€2,387 | +40.0% |
| Gross operating margin | 9900 | €134,304 | €131,982 | -€2,322 | -1.7% |
| Operating profit (loss) | 9901 | €114,233 | €105,135 | -€9,098 | -8.0% |
| Financial income | 75/76B | €2,471 | €2,399 | -€72 | -2.9% |
| Recurring financial income | 75 | €2,471 | €2,399 | -€72 | -2.9% |
| Financial charges | 65/66B | €8,176 | €11,262 | +€3,085 | +37.7% |
| Recurring financial charges | 65 | €8,176 | €11,217 | +€3,040 | +37.2% |
| Non-recurring financial charges | 66B | - | €45 | +€45 | |
| Profit (loss) for the period before taxes | 9903 | €108,528 | €96,272 | -€12,255 | -11.3% |
| Income taxes | 67/77 | €23,213 | €21,118 | -€2,096 | -9.0% |
| Profit (loss) for the period | 9904 | €85,314 | €75,155 | -€10,159 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €85,314 | €75,155 | -€10,159 | -11.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.