AKSU: 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.
AKSU
Largest movements
- Tangible fixed assets +€67,231
up €67,231 (+101.4%), from €66,304 to €133,536
of which Furniture and vehicles: +€66,107
- Cash -€27,945
down €27,945 (-42.0%), from €66,575 to €38,629
mainly Investment in fixed assets (net) (-€95,781) and Net result for the year (-€12,909)
- Receivables within one year +€10,665
up €10,665 (+16.3%), from €65,318 to €75,983
of which Trade receivables: +€10,655
- Debts after one year +€44,160
up €44,160 (+90.3%), from €48,907 to €93,067
- Profit (loss) carried forward -€12,909
down €12,909 (-31.9%), from €40,481 to €27,573
- Current portion of long-term debt +€12,641
up €12,641 (+83.9%), from €15,068 to €27,709
- Trade debts +€11,850
up €11,850 (+24.9%), from €47,597 to €59,448
- Tax, wage and social debts -€3,888
down €3,888 (-25.8%), from €15,081 to €11,193
- Depreciation +€22,260
up €22,260 (+353.9%), from €6,290 to €28,550
- Gross operating margin -€21,545
down €21,545 (-49.0%), from €43,994 to €22,449
- Taxes -€6,215
down €6,215 (-97.7%), from €6,361 to €146
- Financial charges +€3,236
up €3,236 (+200.1%), from €1,618 to €4,854
- Other operating charges -€869
down €869 (-35.1%), from €2,475 to €1,606
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 | €210,969 | €261,536 | +€50,566 | +24.0% |
| Fixed assets | 21/28 | €66,860 | €134,091 | +€67,231 | +100.6% |
| Tangible fixed assets | 22/27 | €66,304 | €133,536 | +€67,231 | +101.4% |
| Land and buildings | 22 | €2,886 | €2,231 | -€656 | -22.7% |
| Plant, machinery and equipment | 23 | €3,423 | €5,203 | +€1,780 | +52.0% |
| Furniture and vehicles | 24 | €59,996 | €126,103 | +€66,107 | +110.2% |
| Financial fixed assets | 28 | €555 | €555 | = | 0.0% |
| Current assets | 29/58 | €144,110 | €127,445 | -€16,665 | -11.6% |
| Stocks and contracts in progress | 3 | €6,622 | €7,033 | +€411 | +6.2% |
| Stocks | 30/36 | €6,622 | €7,033 | +€411 | +6.2% |
| Amounts receivable within one year | 40/41 | €65,318 | €75,983 | +€10,665 | +16.3% |
| Trade receivables | 40 | €65,318 | €75,973 | +€10,655 | +16.3% |
| Other amounts receivable | 41 | - | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €66,575 | €38,629 | -€27,945 | -42.0% |
| Deferred charges and accrued income | 490/1 | €5,595 | €5,799 | +€204 | +3.6% |
| Total equity and liabilities | 10/49 | €210,969 | €261,536 | +€50,566 | +24.0% |
| Equity | 10/15 | €82,623 | €69,714 | -€12,909 | -15.6% |
| Contributions | 10/11 | €42,142 | €42,142 | = | 0.0% |
| Outside capital | 11 | €42,142 | €42,142 | = | 0.0% |
| Other | 1109/19 | €42,142 | €42,142 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,481 | €27,573 | -€12,909 | -31.9% |
| Amounts payable | 17/49 | €128,346 | €191,821 | +€63,475 | +49.5% |
| Amounts payable after more than one year | 17 | €48,907 | €93,067 | +€44,160 | +90.3% |
| Financial debts | 170/4 | €48,907 | €93,067 | +€44,160 | +90.3% |
| Amounts payable within one year | 42/48 | €79,439 | €98,754 | +€19,315 | +24.3% |
| Current portion of amounts payable after more than one year | 42 | €15,068 | €27,709 | +€12,641 | +83.9% |
| Trade debts | 44 | €47,597 | €59,448 | +€11,850 | +24.9% |
| Suppliers | 440/4 | €47,597 | €59,448 | +€11,850 | +24.9% |
| Taxes, remuneration and social security | 45 | €15,081 | €11,193 | -€3,888 | -25.8% |
| Taxes | 450/3 | €15,081 | €11,193 | -€3,888 | -25.8% |
| Other amounts payable | 47/48 | €1,693 | €404 | -€1,289 | -76.1% |
| Non-recurring operating income | 76A | €9,517 | - | -€9,517 | |
| Remuneration, social security and pensions | 62 | €227 | €232 | +€5 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €28,550 | +€22,260 | +353.9% |
| Other operating charges | 640/8 | €2,475 | €1,606 | -€869 | -35.1% |
| Gross operating margin | 9900 | €43,994 | €22,449 | -€21,545 | -49.0% |
| Operating profit (loss) | 9901 | €35,002 | -€7,939 | -€42,940 | |
| Financial income | 75/76B | €0 | €30 | +€30 | +19940.0% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +19940.0% |
| Financial charges | 65/66B | €1,618 | €4,854 | +€3,236 | +200.1% |
| Recurring financial charges | 65 | €1,618 | €4,854 | +€3,236 | +200.1% |
| Profit (loss) for the period before taxes | 9903 | €33,384 | -€12,762 | -€46,147 | |
| Income taxes | 67/77 | €6,361 | €146 | -€6,215 | -97.7% |
| Profit (loss) for the period | 9904 | €27,023 | -€12,909 | -€39,932 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,023 | -€12,909 | -€39,932 |
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 7 October 2026 via checked.be.