AKSOY: 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.
AKSOY
Largest movements
- Receivables within one year +€28,724
up €28,724 (+124.5%), from €23,071 to €51,795
of which Other amounts receivable: +€15,551
- Cash -€6,464
down €6,464 (-85.1%), from €7,593 to €1,129
mainly Receivables within one year (-€28,724) and Stocks and contracts (-€4,306)
- Tangible fixed assets -€4,590
down €4,590 (-44.8%), from €10,245 to €5,655
of which Plant, machinery and equipment: -€4,730
- Stocks and contracts +€4,306
up €4,306 (+8.3%), from €52,138 to €56,444
- Trade debts +€24,459
up €24,459 (+125.1%), from €19,559 to €44,018
- Other debts -€2,868
down €2,868 (-100.0%), from €2,868 to €0
- Profit (loss) carried forward +€2,585
up €2,585 (+4.0%), from €64,569 to €67,154
- Tax, wage and social debts -€2,296
down €2,296 (-47.2%), from €4,859 to €2,563
of which Taxes: -€2,107
- Turnover -€31,399
down €31,399 (-8.6%), from €367,194 to €335,795
- Purchases and services -€27,299
down €27,299 (-7.9%), from €347,115 to €319,816
- Depreciation -€4,114
down €4,114 (-36.2%), from €11,367 to €7,253
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 | €102,911 | €124,792 | +€21,881 | +21.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €11,474 | €6,719 | -€4,755 | -41.4% |
| Tangible fixed assets | 22/27 | €10,245 | €5,655 | -€4,590 | -44.8% |
| Plant, machinery and equipment | 23 | €9,325 | €4,595 | -€4,730 | -50.7% |
| Furniture and vehicles | 24 | €920 | €1,060 | +€140 | +15.2% |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €1,229 | €1,064 | -€165 | -13.4% |
| Current assets | 29/58 | €91,437 | €118,073 | +€26,636 | +29.1% |
| Amounts receivable after more than one year | 29 | €8,145 | €8,145 | = | 0.0% |
| Other amounts receivable | 291 | €8,145 | €8,145 | = | 0.0% |
| Stocks and contracts in progress | 3 | €52,138 | €56,444 | +€4,306 | +8.3% |
| Stocks | 30/36 | €52,138 | €56,444 | +€4,306 | +8.3% |
| Amounts receivable within one year | 40/41 | €23,071 | €51,795 | +€28,724 | +124.5% |
| Trade receivables | 40 | €23,071 | €36,244 | +€13,173 | +57.1% |
| Other amounts receivable | 41 | €0 | €15,551 | +€15,551 | |
| Cash at bank and in hand | 54/58 | €7,593 | €1,129 | -€6,464 | -85.1% |
| Deferred charges and accrued income | 490/1 | €490 | €561 | +€71 | +14.5% |
| Total equity and liabilities | 10/49 | €102,911 | €124,792 | +€21,881 | +21.3% |
| Equity | 10/15 | €75,626 | €78,211 | +€2,585 | +3.4% |
| Contributions | 10/11 | €9,197 | €9,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,569 | €67,154 | +€2,585 | +4.0% |
| Amounts payable | 17/49 | €27,286 | €46,581 | +€19,296 | +70.7% |
| Amounts payable within one year | 42/48 | €27,286 | €46,581 | +€19,296 | +70.7% |
| Trade debts | 44 | €19,559 | €44,018 | +€24,459 | +125.1% |
| Suppliers | 440/4 | €19,559 | €44,018 | +€24,459 | +125.1% |
| Taxes, remuneration and social security | 45 | €4,859 | €2,563 | -€2,296 | -47.2% |
| Taxes | 450/3 | €2,107 | €0 | -€2,107 | -100.0% |
| Remuneration and social security | 454/9 | €2,752 | €2,563 | -€189 | -6.9% |
| Other amounts payable | 47/48 | €2,868 | €0 | -€2,868 | -100.0% |
| Turnover | 70 | €367,194 | €335,795 | -€31,399 | -8.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €347,115 | €319,816 | -€27,299 | -7.9% |
| Remuneration, social security and pensions | 62 | €5,228 | €4,266 | -€962 | -18.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,367 | €7,253 | -€4,114 | -36.2% |
| Other operating charges | 640/8 | €4,958 | €3,512 | -€1,446 | -29.2% |
| Non-recurring operating charges | 66A | €63 | €232 | +€169 | +267.7% |
| Gross operating margin | 9900 | €24,640 | €23,209 | -€1,431 | -5.8% |
| Operating profit (loss) | 9901 | €3,023 | €7,945 | +€4,923 | +162.9% |
| Financial income | 75/76B | €185 | €94 | -€90 | -48.8% |
| Recurring financial income | 75 | €185 | €94 | -€90 | -48.8% |
| Financial charges | 65/66B | €1,885 | €2,366 | +€481 | +25.5% |
| Recurring financial charges | 65 | €1,885 | €2,366 | +€481 | +25.5% |
| Profit (loss) for the period before taxes | 9903 | €1,322 | €5,674 | +€4,351 | +329.1% |
| Income taxes | 67/77 | €680 | €3,088 | +€2,408 | +354.1% |
| Profit (loss) for the period | 9904 | €642 | €2,585 | +€1,943 | +302.6% |
| Profit (loss) for the period to be appropriated | 9905 | €642 | €2,585 | +€1,943 | +302.6% |
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.