AKSOY SEFA: 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.
AKSOY SEFA
Largest movements
- Cash +€22,892
up €22,892 (+40.3%), from €56,816 to €79,708
mainly Net result for the year (+€21,969) and Depreciation (+€7,748)
- Tangible fixed assets -€7,748
no longer reported in 2025 (was €7,748)
- Profit (loss) carried forward +€20,303
up €20,303 (+43.4%), from €46,774 to €67,076
- Current portion of long-term debt -€7,084
no longer reported in 2025 (was €7,084)
- Other debts +€2,013
up €2,013 (+186%), from €1,081 to €3,094
- Tax, wage and social debts +€1,979
up €1,979 (+28.1%), from €7,048 to €9,027
of which Taxes: +€4,062
- Trade debts -€1,497
down €1,497 (-85.8%), from €1,746 to €249
- Depreciation -€16,307
down €16,307 (-67.8%), from €24,055 to €7,748
- Taxes +€4,214
up €4,214 (+2,291%), from €184 to €4,398
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 | €75,193 | €90,906 | +€15,713 | +20.9% |
| Fixed assets | 21/28 | €7,853 | €105 | -€7,748 | -98.7% |
| Tangible fixed assets | 22/27 | €7,748 | - | -€7,748 | |
| Furniture and vehicles | 24 | €7,748 | - | -€7,748 | |
| Financial fixed assets | 28 | €105 | €105 | = | 0.0% |
| Current assets | 29/58 | €67,340 | €90,801 | +€23,461 | +34.8% |
| Amounts receivable within one year | 40/41 | €10,524 | €11,093 | +€569 | +5.4% |
| Trade receivables | 40 | €10,524 | €11,093 | +€569 | +5.4% |
| Cash at bank and in hand | 54/58 | €56,816 | €79,708 | +€22,892 | +40.3% |
| Total equity and liabilities | 10/49 | €75,193 | €90,906 | +€15,713 | +20.9% |
| Equity | 10/15 | €58,234 | €78,536 | +€20,303 | +34.9% |
| Contributions | 10/11 | €9,600 | €9,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,774 | €67,076 | +€20,303 | +43.4% |
| Amounts payable | 17/49 | €16,959 | €12,369 | -€4,590 | -27.1% |
| Amounts payable within one year | 42/48 | €16,959 | €12,369 | -€4,590 | -27.1% |
| Current portion of amounts payable after more than one year | 42 | €7,084 | - | -€7,084 | |
| Trade debts | 44 | €1,746 | €249 | -€1,497 | -85.8% |
| Suppliers | 440/4 | €1,746 | €249 | -€1,497 | -85.8% |
| Taxes, remuneration and social security | 45 | €7,048 | €9,027 | +€1,979 | +28.1% |
| Taxes | 450/3 | €4,965 | €9,027 | +€4,062 | +81.8% |
| Remuneration and social security | 454/9 | €2,083 | - | -€2,083 | |
| Other amounts payable | 47/48 | €1,081 | €3,094 | +€2,013 | +186% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,055 | €7,748 | -€16,307 | -67.8% |
| Other operating charges | 640/8 | €1,392 | €1,372 | -€20 | -1.4% |
| Gross operating margin | 9900 | €35,442 | €35,609 | +€167 | +0.5% |
| Operating profit (loss) | 9901 | €9,996 | €26,489 | +€16,493 | +165% |
| Financial charges | 65/66B | €458 | €122 | -€335 | -73.3% |
| Recurring financial charges | 65 | €458 | €122 | -€335 | -73.3% |
| Profit (loss) for the period before taxes | 9903 | €9,538 | €26,366 | +€16,828 | +176% |
| Income taxes | 67/77 | €184 | €4,398 | +€4,214 | +2,291% |
| Profit (loss) for the period | 9904 | €9,354 | €21,969 | +€12,614 | +135% |
| Profit (loss) for the period to be appropriated | 9905 | €9,354 | €21,969 | +€12,614 | +135% |
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 20 October 2026 via checked.be.