AKSIR: 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.
AKSIR
Largest movements
- Stocks and contracts -€43,616
down €43,616 (-37.7%), from €115,846 to €72,230
- Cash -€3,750
down €3,750 (-17.0%), from €22,095 to €18,345
mainly Trade debts (-€34,193) and Other debts (-€20,326)
- Receivables within one year -€2,188
down €2,188 (-13.0%), from €16,792 to €14,604
of which Trade receivables: -€2,651
- Tangible fixed assets -€2,123
down €2,123 (-30.1%), from €7,055 to €4,931
of which Plant, machinery and equipment: -€2,066
- Trade debts -€34,193
down €34,193 (-45.0%), from €76,041 to €41,848
- Other debts -€20,326
down €20,326 (-91.0%), from €22,345 to €2,019
- Turnover +€1.1m
new in 2024: €1.1m
- Purchases and services +€1.1m
new in 2024: €1.1m
- Gross operating margin +€121,057
up €121,057, from -€68,690 to €52,366
- Staff costs +€19,273
up €19,273 (+76.5%), from €25,205 to €44,478
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €167,737 | €115,725 | -€52,012 | -31.0% |
| Fixed assets | 21/28 | €12,655 | €10,531 | -€2,123 | -16.8% |
| Tangible fixed assets | 22/27 | €7,055 | €4,931 | -€2,123 | -30.1% |
| Plant, machinery and equipment | 23 | €6,920 | €4,854 | -€2,066 | -29.9% |
| Furniture and vehicles | 24 | €135 | €77 | -€58 | -42.8% |
| Financial fixed assets | 28 | €5,600 | €5,600 | = | 0.0% |
| Current assets | 29/58 | €155,082 | €105,193 | -€49,889 | -32.2% |
| Stocks and contracts in progress | 3 | €115,846 | €72,230 | -€43,616 | -37.7% |
| Stocks | 30/36 | €115,846 | €72,230 | -€43,616 | -37.7% |
| Amounts receivable within one year | 40/41 | €16,792 | €14,604 | -€2,188 | -13.0% |
| Trade receivables | 40 | €4,526 | €1,876 | -€2,651 | -58.6% |
| Other amounts receivable | 41 | €12,266 | €12,729 | +€463 | +3.8% |
| Cash at bank and in hand | 54/58 | €22,095 | €18,345 | -€3,750 | -17.0% |
| Deferred charges and accrued income | 490/1 | €349 | €14 | -€335 | -95.9% |
| Total equity and liabilities | 10/49 | €167,737 | €115,725 | -€52,012 | -31.0% |
| Equity | 10/15 | €51,817 | €53,335 | +€1,518 | +2.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,757 | €45,275 | +€1,518 | +3.5% |
| Amounts payable | 17/49 | €115,920 | €62,390 | -€53,530 | -46.2% |
| Amounts payable within one year | 42/48 | €115,920 | €62,390 | -€53,530 | -46.2% |
| Trade debts | 44 | €76,041 | €41,848 | -€34,193 | -45.0% |
| Suppliers | 440/4 | €76,041 | €41,848 | -€34,193 | -45.0% |
| Taxes, remuneration and social security | 45 | €17,534 | €18,523 | +€989 | +5.6% |
| Taxes | 450/3 | €12,000 | €11,000 | -€1,000 | -8.3% |
| Remuneration and social security | 454/9 | €5,534 | €7,523 | +€1,989 | +35.9% |
| Other amounts payable | 47/48 | €22,345 | €2,019 | -€20,326 | -91.0% |
| Turnover | 70 | - | €1,110,144 | +€1.1m | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €1,071,393 | +€1.1m | |
| Remuneration, social security and pensions | 62 | €25,205 | €44,478 | +€19,273 | +76.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,123 | €2,123 | = | 0.0% |
| Other operating charges | 640/8 | €2,986 | €3,571 | +€585 | +19.6% |
| Gross operating margin | 9900 | -€68,690 | €52,366 | +€121,057 | |
| Operating profit (loss) | 9901 | -€99,005 | €2,194 | +€101,198 | |
| Financial income | 75/76B | €383 | €59 | -€325 | -84.7% |
| Recurring financial income | 75 | €383 | €59 | -€325 | -84.7% |
| Financial charges | 65/66B | €6,736 | €735 | -€6,002 | -89.1% |
| Recurring financial charges | 65 | €6,736 | €735 | -€6,002 | -89.1% |
| Profit (loss) for the period before taxes | 9903 | -€105,358 | €1,518 | +€106,875 | |
| Profit (loss) for the period | 9904 | -€105,358 | €1,518 | +€106,875 | |
| Profit (loss) for the period to be appropriated | 9905 | -€105,358 | €1,518 | +€106,875 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.