AKSIE!: 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.
AKSIE!
Largest movements
- Cash +€32,850
up €32,850 (+500.0%), from €6,570 to €39,420
mainly Depreciation (+€17,058) and Receivables within one year (+€15,272)
- Receivables within one year -€15,272
down €15,272 (-17.9%), from €85,260 to €69,988
of which Trade receivables: -€17,500
- Tangible fixed assets -€4,191
down €4,191 (-17.2%), from €24,429 to €20,238
of which Other tangible fixed assets: -€6,702
- Deferred charges and accrued income -€2,071
down €2,071 (-62.4%), from €3,322 to €1,251
- Other debts +€11,937
up €11,937 (+233.4%), from €5,115 to €17,053
- Tax, wage and social debts -€2,217
down €2,217 (-34.1%), from €6,504 to €4,287
- Short-term financial debts +€2,111
new in 2025: €2,111
- Gross operating margin +€12,842
up €12,842 (+49.6%), from €25,886 to €38,727
- Other operating charges +€11,646
up €11,646 (+131.9%), from €8,832 to €20,479
- Depreciation +€5,280
up €5,280 (+44.8%), from €11,778 to €17,058
- Taxes -€2,131
down €2,131 (-54.6%), from €3,903 to €1,772
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 | €119,581 | €130,896 | +€11,315 | +9.5% |
| Fixed assets | 21/28 | €24,429 | €20,238 | -€4,191 | -17.2% |
| Tangible fixed assets | 22/27 | €24,429 | €20,238 | -€4,191 | -17.2% |
| Land and buildings | 22 | €5,118 | €4,068 | -€1,050 | -20.5% |
| Plant, machinery and equipment | 23 | €3,237 | €2,167 | -€1,069 | -33.0% |
| Furniture and vehicles | 24 | €6,366 | €10,996 | +€4,630 | +72.7% |
| Other tangible fixed assets | 26 | €9,708 | €3,007 | -€6,702 | -69.0% |
| Current assets | 29/58 | €95,152 | €110,658 | +€15,506 | +16.3% |
| Amounts receivable within one year | 40/41 | €85,260 | €69,988 | -€15,272 | -17.9% |
| Trade receivables | 40 | €85,260 | €67,760 | -€17,500 | -20.5% |
| Other amounts receivable | 41 | €0 | €2,228 | +€2,228 | |
| Cash at bank and in hand | 54/58 | €6,570 | €39,420 | +€32,850 | +500.0% |
| Deferred charges and accrued income | 490/1 | €3,322 | €1,251 | -€2,071 | -62.4% |
| Total equity and liabilities | 10/49 | €119,581 | €130,896 | +€11,315 | +9.5% |
| Equity | 10/15 | €46,787 | €46,104 | -€684 | -1.5% |
| Reserves | 13 | €46,787 | €46,787 | = | 0.0% |
| Distributable reserves | 133 | €46,787 | €46,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€684 | -€684 | |
| Amounts payable | 17/49 | €72,794 | €84,793 | +€11,999 | +16.5% |
| Amounts payable within one year | 42/48 | €72,794 | €84,793 | +€11,999 | +16.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | - | €2,111 | +€2,111 | |
| Credit institutions | 430/8 | - | €2,111 | +€2,111 | |
| Trade debts | 44 | €61,174 | €61,341 | +€167 | +0.3% |
| Suppliers | 440/4 | €61,174 | €61,341 | +€167 | +0.3% |
| Taxes, remuneration and social security | 45 | €6,504 | €4,287 | -€2,217 | -34.1% |
| Taxes | 450/3 | €6,504 | €4,287 | -€2,217 | -34.1% |
| Other amounts payable | 47/48 | €5,115 | €17,053 | +€11,937 | +233.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,778 | €17,058 | +€5,280 | +44.8% |
| Other operating charges | 640/8 | €8,832 | €20,479 | +€11,646 | +131.9% |
| Gross operating margin | 9900 | €25,886 | €38,727 | +€12,842 | +49.6% |
| Operating profit (loss) | 9901 | €5,275 | €1,191 | -€4,085 | -77.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.4% |
| Financial charges | 65/66B | €390 | €102 | -€288 | -73.8% |
| Recurring financial charges | 65 | €390 | €102 | -€288 | -73.8% |
| Profit (loss) for the period before taxes | 9903 | €4,887 | €1,089 | -€3,798 | -77.7% |
| Income taxes | 67/77 | €3,903 | €1,772 | -€2,131 | -54.6% |
| Profit (loss) for the period | 9904 | €984 | -€684 | -€1,668 | |
| Profit (loss) for the period to be appropriated | 9905 | €984 | -€684 | -€1,668 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.