ATELIER AKSENT: 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.
ATELIER AKSENT
Largest movements
- Receivables within one year -€197,364
down €197,364 (-35.1%), from €562,060 to €364,696
of which Trade receivables: -€197,412
- Tangible fixed assets -€133,954
down €133,954 (-94.2%), from €142,231 to €8,277
of which Plant, machinery and equipment: -€120,083
- Intangible fixed assets -€9,988
no longer reported in 2025 (was €9,988)
- Advances received -€122,188
down €122,188 (-98.5%), from €124,083 to €1,895
- Profit (loss) carried forward -€115,044
down €115,044 (-19.0%), from -€605,003 to -€720,047
- Other debts +€72,484
up €72,484 (+21.7%), from €334,680 to €407,164
- Current portion of long-term debt -€69,412
no longer reported in 2025 (was €69,412)
- Trade debts -€49,409
down €49,409 (-28.1%), from €176,013 to €126,604
- Gross operating margin -€10,628
down €10,628 (-24.1%), from €44,108 to €33,480
- Financial charges +€934
up €934 (+65.4%), from €1,427 to €2,361
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 | €743,111 | €407,206 | -€335,905 | -45.2% |
| Fixed assets | 21/28 | €180,819 | €36,877 | -€143,942 | -79.6% |
| Intangible fixed assets | 21 | €9,988 | - | -€9,988 | |
| Tangible fixed assets | 22/27 | €142,231 | €8,277 | -€133,954 | -94.2% |
| Plant, machinery and equipment | 23 | €120,207 | €124 | -€120,083 | -99.9% |
| Furniture and vehicles | 24 | €22,024 | €8,153 | -€13,871 | -63.0% |
| Financial fixed assets | 28 | €28,600 | €28,600 | = | 0.0% |
| Current assets | 29/58 | €562,292 | €370,329 | -€191,963 | -34.1% |
| Amounts receivable within one year | 40/41 | €562,060 | €364,696 | -€197,364 | -35.1% |
| Trade receivables | 40 | €559,871 | €362,458 | -€197,412 | -35.3% |
| Other amounts receivable | 41 | €2,189 | €2,238 | +€48 | +2.2% |
| Cash at bank and in hand | 54/58 | €0 | €5,131 | +€5,131 | +1,655,061% |
| Deferred charges and accrued income | 490/1 | €232 | €502 | +€271 | +117% |
| Total equity and liabilities | 10/49 | €743,111 | €407,206 | -€335,905 | -45.2% |
| Equity | 10/15 | -€415,252 | -€530,295 | -€115,044 | -27.7% |
| Contributions | 10/11 | €188,600 | €188,600 | = | 0.0% |
| Reserves | 13 | €1,151 | €1,151 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,151 | €1,151 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,151 | €1,151 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€605,003 | -€720,047 | -€115,044 | -19.0% |
| Amounts payable | 17/49 | €1,158,362 | €937,501 | -€220,861 | -19.1% |
| Amounts payable after more than one year | 17 | €449,215 | €400,000 | -€49,215 | -11.0% |
| Financial debts | 170/4 | €449,215 | €400,000 | -€49,215 | -11.0% |
| Amounts payable within one year | 42/48 | €709,148 | €537,501 | -€171,646 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €69,412 | - | -€69,412 | |
| Financial debts | 43 | €4,808 | - | -€4,808 | |
| Credit institutions | 430/8 | €4,808 | - | -€4,808 | |
| Trade debts | 44 | €176,013 | €126,604 | -€49,409 | -28.1% |
| Suppliers | 440/4 | €176,013 | €126,604 | -€49,409 | -28.1% |
| Advances received on contracts in progress | 46 | €124,083 | €1,895 | -€122,188 | -98.5% |
| Taxes, remuneration and social security | 45 | €151 | €1,838 | +€1,687 | +1,119% |
| Taxes | 450/3 | €151 | €1,838 | +€1,687 | +1,119% |
| Other amounts payable | 47/48 | €334,680 | €407,164 | +€72,484 | +21.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €144,204 | €143,942 | -€261 | -0.2% |
| Other operating charges | 640/8 | €2,434 | €2,183 | -€252 | -10.3% |
| Gross operating margin | 9900 | €44,108 | €33,480 | -€10,628 | -24.1% |
| Operating profit (loss) | 9901 | -€102,530 | -€112,644 | -€10,115 | -9.9% |
| Financial income | 75/76B | €6 | €80 | +€74 | +1,180% |
| Recurring financial income | 75 | €6 | €80 | +€74 | +1,180% |
| Financial charges | 65/66B | €1,427 | €2,361 | +€934 | +65.4% |
| Recurring financial charges | 65 | €1,427 | €2,361 | +€934 | +65.4% |
| Profit (loss) for the period before taxes | 9903 | -€103,951 | -€114,926 | -€10,975 | -10.6% |
| Income taxes | 67/77 | €151 | €118 | -€32 | -21.6% |
| Profit (loss) for the period | 9904 | -€104,102 | -€115,044 | -€10,942 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€104,102 | -€115,044 | -€10,942 | -10.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.