AKSIOMA: 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.
AKSIOMA
Largest movements
- Stocks and contracts -€12,141
down €12,141 (-47.1%), from €25,763 to €13,622
- Tangible fixed assets -€9,178
down €9,178 (-12.6%), from €72,736 to €63,558
of which Furniture and vehicles: -€5,807
- Cash +€8,762
up €8,762 (+25.9%), from €33,772 to €42,535
mainly Depreciation (+€14,930) and Stocks and contracts (+€12,141)
- Receivables within one year -€3,326
down €3,326 (-82.4%), from €4,036 to €711
of which Other amounts receivable: -€2,278
- Other debts -€12,344
down €12,344 (-5.9%), from €208,076 to €195,732
- Debts after one year -€7,739
down €7,739 (-100%), from €7,739 to €0
- Profit (loss) carried forward +€7,628
up €7,628 (+2.8%), from -€276,348 to -€268,720
- Current portion of long-term debt -€3,623
down €3,623 (-31.9%), from €11,362 to €7,739
- Trade debts +€1,721
up €1,721 (+117%), from €1,466 to €3,187
- Gross operating margin +€7,823
up €7,823 (+46.3%), from €16,905 to €24,728
- Depreciation +€579
up €579 (+4.0%), from €14,351 to €14,930
- Financial income +€460
up €460 (+40.0%), from €1,150 to €1,610
- Staff costs +€394
new in 2025: €394
- Financial charges -€341
down €341 (-29.7%), from €1,148 to €808
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 | €136,307 | €120,425 | -€15,883 | -11.7% |
| Fixed assets | 21/28 | €72,736 | €63,558 | -€9,178 | -12.6% |
| Tangible fixed assets | 22/27 | €72,736 | €63,558 | -€9,178 | -12.6% |
| Land and buildings | 22 | €37,586 | €34,741 | -€2,845 | -7.6% |
| Plant, machinery and equipment | 23 | €1,975 | €1,448 | -€527 | -26.7% |
| Furniture and vehicles | 24 | €33,175 | €27,368 | -€5,807 | -17.5% |
| Current assets | 29/58 | €63,571 | €56,867 | -€6,704 | -10.5% |
| Stocks and contracts in progress | 3 | €25,763 | €13,622 | -€12,141 | -47.1% |
| Stocks | 30/36 | €25,763 | €13,622 | -€12,141 | -47.1% |
| Amounts receivable within one year | 40/41 | €4,036 | €711 | -€3,326 | -82.4% |
| Trade receivables | 40 | €1,612 | €564 | -€1,048 | -65.0% |
| Other amounts receivable | 41 | €2,425 | €147 | -€2,278 | -94.0% |
| Cash at bank and in hand | 54/58 | €33,772 | €42,535 | +€8,762 | +25.9% |
| Total equity and liabilities | 10/49 | €136,307 | €120,425 | -€15,883 | -11.7% |
| Equity | 10/15 | -€102,428 | -€94,800 | +€7,628 | +7.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €155,320 | €155,320 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €155,320 | €155,320 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€276,348 | -€268,720 | +€7,628 | +2.8% |
| Amounts payable | 17/49 | €238,735 | €215,225 | -€23,510 | -9.8% |
| Amounts payable after more than one year | 17 | €7,739 | €0 | -€7,739 | -100% |
| Financial debts | 170/4 | €7,739 | €0 | -€7,739 | -100% |
| Amounts payable within one year | 42/48 | €221,089 | €206,818 | -€14,270 | -6.5% |
| Current portion of amounts payable after more than one year | 42 | €11,362 | €7,739 | -€3,623 | -31.9% |
| Trade debts | 44 | €1,466 | €3,187 | +€1,721 | +117% |
| Suppliers | 440/4 | €1,466 | €3,187 | +€1,721 | +117% |
| Taxes, remuneration and social security | 45 | €184 | €160 | -€24 | -13.0% |
| Taxes | 450/3 | €184 | €160 | -€24 | -13.0% |
| Other amounts payable | 47/48 | €208,076 | €195,732 | -€12,344 | -5.9% |
| Accrued charges and deferred income | 492/3 | €9,908 | €8,407 | -€1,501 | -15.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | - | €394 | +€394 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,351 | €14,930 | +€579 | +4.0% |
| Other operating charges | 640/8 | €2,092 | €2,419 | +€326 | +15.6% |
| Gross operating margin | 9900 | €16,905 | €24,728 | +€7,823 | +46.3% |
| Operating profit (loss) | 9901 | €462 | €6,986 | +€6,524 | +1,412% |
| Financial income | 75/76B | €1,150 | €1,610 | +€460 | +40.0% |
| Recurring financial income | 75 | €1,150 | €1,610 | +€460 | +40.0% |
| Financial charges | 65/66B | €1,148 | €808 | -€341 | -29.7% |
| Recurring financial charges | 65 | €1,148 | €808 | -€341 | -29.7% |
| Profit (loss) for the period before taxes | 9903 | €464 | €7,788 | +€7,324 | +1,580% |
| Income taxes | 67/77 | €184 | €160 | -€24 | -13.0% |
| Profit (loss) for the period | 9904 | €280 | €7,628 | +€7,348 | +2,629% |
| Profit (loss) for the period to be appropriated | 9905 | €280 | €7,628 | +€7,348 | +2,629% |
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 1 November 2026 via checked.be.