AKSON & PARTNERS: 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.
AKSON & PARTNERS
Largest movements
- Tangible fixed assets +€31,354
up €31,354 (+393%), from €7,983 to €39,337
of which Furniture and vehicles: +€32,174
- Receivables after one year -€10,000
down €10,000 (-22.2%), from €45,000 to €35,000
- Receivables within one year +€6,847
up €6,847 (+51.3%), from €13,358 to €20,205
of which Other amounts receivable: +€9,194
- Cash -€5,630
down €5,630 (-3.2%), from €173,598 to €167,968
mainly Investment in fixed assets (net) (-€43,185) and Other debts (-€13,679)
- Reserves +€38,420
up €38,420 (+19.1%), from €201,199 to €239,619
of which Distributable reserves: +€38,420
- Other debts -€13,679
down €13,679 (-89.2%), from €15,335 to €1,656
- Gross operating margin -€20,420
down €20,420 (-21.1%), from €96,571 to €76,151
- Taxes -€9,346
down €9,346 (-30.8%), from €30,385 to €21,039
- Depreciation +€8,321
up €8,321 (+237%), from €3,511 to €11,831
- Other operating charges +€5,548
up €5,548 (+541%), from €1,025 to €6,573
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 | €244,028 | €268,032 | +€24,005 | +9.8% |
| Fixed assets | 21/28 | €8,257 | €39,611 | +€31,354 | +380% |
| Tangible fixed assets | 22/27 | €7,983 | €39,337 | +€31,354 | +393% |
| Plant, machinery and equipment | 23 | €260 | €37 | -€223 | -85.7% |
| Furniture and vehicles | 24 | €6,876 | €39,051 | +€32,174 | +468% |
| Other tangible fixed assets | 26 | €846 | €249 | -€597 | -70.6% |
| Financial fixed assets | 28 | €275 | €275 | = | 0.0% |
| Current assets | 29/58 | €235,770 | €228,421 | -€7,349 | -3.1% |
| Amounts receivable after more than one year | 29 | €45,000 | €35,000 | -€10,000 | -22.2% |
| Other amounts receivable | 291 | €45,000 | €35,000 | -€10,000 | -22.2% |
| Amounts receivable within one year | 40/41 | €13,358 | €20,205 | +€6,847 | +51.3% |
| Trade receivables | 40 | €13,358 | €11,011 | -€2,347 | -17.6% |
| Other amounts receivable | 41 | - | €9,194 | +€9,194 | |
| Cash at bank and in hand | 54/58 | €173,598 | €167,968 | -€5,630 | -3.2% |
| Deferred charges and accrued income | 490/1 | €3,813 | €5,247 | +€1,434 | +37.6% |
| Total equity and liabilities | 10/49 | €244,028 | €268,032 | +€24,005 | +9.8% |
| Equity | 10/15 | €219,799 | €258,219 | +€38,420 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,199 | €239,619 | +€38,420 | +19.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €201,199 | €239,619 | +€38,420 | +19.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,228 | €9,813 | -€14,415 | -59.5% |
| Amounts payable within one year | 42/48 | €24,228 | €9,626 | -€14,603 | -60.3% |
| Trade debts | 44 | €533 | €1,707 | +€1,174 | +221% |
| Suppliers | 440/4 | €533 | €1,707 | +€1,174 | +221% |
| Taxes, remuneration and social security | 45 | €8,361 | €6,263 | -€2,098 | -25.1% |
| Taxes | 450/3 | €8,361 | €6,263 | -€2,098 | -25.1% |
| Other amounts payable | 47/48 | €15,335 | €1,656 | -€13,679 | -89.2% |
| Accrued charges and deferred income | 492/3 | - | €188 | +€188 | |
| Non-recurring operating income | 76A | - | €11,570 | +€11,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,511 | €11,831 | +€8,321 | +237% |
| Other operating charges | 640/8 | €1,025 | €6,573 | +€5,548 | +541% |
| Gross operating margin | 9900 | €96,571 | €76,151 | -€20,420 | -21.1% |
| Operating profit (loss) | 9901 | €92,036 | €57,747 | -€34,289 | -37.3% |
| Financial income | 75/76B | €2,064 | €1,891 | -€173 | -8.4% |
| Recurring financial income | 75 | €2,064 | €1,891 | -€173 | -8.4% |
| Financial charges | 65/66B | €209 | €180 | -€29 | -14.0% |
| Recurring financial charges | 65 | €209 | €180 | -€29 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €93,891 | €59,458 | -€34,433 | -36.7% |
| Income taxes | 67/77 | €30,385 | €21,039 | -€9,346 | -30.8% |
| Profit (loss) for the period | 9904 | €63,507 | €38,420 | -€25,087 | -39.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,507 | €38,420 | -€25,087 | -39.5% |
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 27 October 2026 via checked.be.