AKSOY58: 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.
AKSOY58
Largest movements
- Cash +€23,495
up €23,495 (+82.3%), from €28,553 to €52,049
mainly Net result for the year (+€22,932) and Trade debts (+€14,149)
- Receivables within one year +€16,008
up €16,008 (+84.8%), from €18,880 to €34,887
of which Trade receivables: +€17,689
- Tangible fixed assets -€4,036
down €4,036 (-38.1%), from €10,594 to €6,558
of which Plant, machinery and equipment: -€2,270
- Reserves +€22,932
up €22,932 (+89.5%), from €25,625 to €48,557
- Trade debts +€14,149
up €14,149 (+201.7%), from €7,015 to €21,164
- Tax, wage and social debts -€1,774
down €1,774 (-23.6%), from €7,507 to €5,733
- Gross operating margin +€27,421
up €27,421 (+269.6%), from €10,170 to €37,591
- Taxes +€4,479
up €4,479 (+407.8%), from €1,098 to €5,578
- Other operating charges +€1,938
up €1,938 (+261.0%), from €743 to €2,681
- Financial charges +€1,120
up €1,120 (+89.8%), from €1,247 to €2,366
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,245 | €95,454 | +€35,209 | +58.4% |
| Fixed assets | 21/28 | €12,554 | €8,518 | -€4,036 | -32.2% |
| Tangible fixed assets | 22/27 | €10,594 | €6,558 | -€4,036 | -38.1% |
| Plant, machinery and equipment | 23 | €8,272 | €6,003 | -€2,270 | -27.4% |
| Furniture and vehicles | 24 | €2,322 | €555 | -€1,767 | -76.1% |
| Financial fixed assets | 28 | €1,960 | €1,960 | = | 0.0% |
| Current assets | 29/58 | €47,691 | €86,936 | +€39,245 | +82.3% |
| Amounts receivable within one year | 40/41 | €18,880 | €34,887 | +€16,008 | +84.8% |
| Trade receivables | 40 | €581 | €18,270 | +€17,689 | +3042.9% |
| Other amounts receivable | 41 | €18,298 | €16,617 | -€1,681 | -9.2% |
| Cash at bank and in hand | 54/58 | €28,553 | €52,049 | +€23,495 | +82.3% |
| Deferred charges and accrued income | 490/1 | €258 | - | -€258 | |
| Total equity and liabilities | 10/49 | €60,245 | €95,454 | +€35,209 | +58.4% |
| Equity | 10/15 | €45,625 | €68,557 | +€22,932 | +50.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €25,625 | €48,557 | +€22,932 | +89.5% |
| Distributable reserves | 133 | €25,625 | €48,557 | +€22,932 | +89.5% |
| Amounts payable | 17/49 | €14,620 | €26,897 | +€12,277 | +84.0% |
| Amounts payable within one year | 42/48 | €14,620 | €26,897 | +€12,277 | +84.0% |
| Trade debts | 44 | €7,015 | €21,164 | +€14,149 | +201.7% |
| Suppliers | 440/4 | €7,015 | €21,164 | +€14,149 | +201.7% |
| Taxes, remuneration and social security | 45 | €7,507 | €5,733 | -€1,774 | -23.6% |
| Taxes | 450/3 | €7,507 | €5,733 | -€1,774 | -23.6% |
| Other amounts payable | 47/48 | €98 | - | -€98 | |
| Non-recurring operating income | 76A | €329 | - | -€329 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,036 | €4,036 | = | 0.0% |
| Other operating charges | 640/8 | €743 | €2,681 | +€1,938 | +261.0% |
| Gross operating margin | 9900 | €10,170 | €37,591 | +€27,421 | +269.6% |
| Operating profit (loss) | 9901 | €5,391 | €30,873 | +€25,482 | +472.7% |
| Financial income | 75/76B | €1 | €2 | +€1 | +175.3% |
| Recurring financial income | 75 | €1 | €2 | +€1 | +175.3% |
| Financial charges | 65/66B | €1,247 | €2,366 | +€1,120 | +89.8% |
| Recurring financial charges | 65 | €1,247 | €2,366 | +€1,120 | +89.8% |
| Profit (loss) for the period before taxes | 9903 | €4,145 | €28,509 | +€24,364 | +587.7% |
| Income taxes | 67/77 | €1,098 | €5,578 | +€4,479 | +407.8% |
| Profit (loss) for the period | 9904 | €3,047 | €22,932 | +€19,885 | +652.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,047 | €22,932 | +€19,885 | +652.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.