CODEX AENTA: 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.
CODEX AENTA
Largest movements
- Receivables within one year +€10,444
up €10,444 (+13.7%), from €76,404 to €86,848
of which Other amounts receivable: +€7,270
- Stocks and contracts -€4,825
down €4,825 (-20.0%), from €24,124 to €19,299
- Reserves +€6,784
up €6,784 (+35.6%), from €19,078 to €25,862
- Tax, wage and social debts -€6,781
down €6,781 (-32.2%), from €21,084 to €14,303
- Trade debts +€3,367
up €3,367 (+328.4%), from €1,025 to €4,393
- Current portion of long-term debt +€1,378
up €1,378 (+34.5%), from €4,000 to €5,378
- Gross operating margin -€5,930
down €5,930 (-28.5%), from €20,776 to €14,846
- Taxes -€5,506
down €5,506 (-64.7%), from €8,512 to €3,005
- Financial charges +€3,670
up €3,670 (+561.3%), from €654 to €4,324
- Other operating charges -€279
down €279 (-39.9%), from €701 to €422
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,684 | €106,147 | +€5,463 | +5.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €157 | €0 | -€157 | -100.0% |
| Tangible fixed assets | 22/27 | €157 | €0 | -€157 | -100.0% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €157 | €0 | -€157 | -100.0% |
| Current assets | 29/58 | €100,527 | €106,147 | +€5,619 | +5.6% |
| Stocks and contracts in progress | 3 | €24,124 | €19,299 | -€4,825 | -20.0% |
| Stocks | 30/36 | €24,124 | €19,299 | -€4,825 | -20.0% |
| Amounts receivable within one year | 40/41 | €76,404 | €86,848 | +€10,444 | +13.7% |
| Trade receivables | 40 | €15,436 | €18,610 | +€3,174 | +20.6% |
| Other amounts receivable | 41 | €60,968 | €68,238 | +€7,270 | +11.9% |
| Total equity and liabilities | 10/49 | €100,684 | €106,147 | +€5,463 | +5.4% |
| Equity | 10/15 | €72,106 | €78,890 | +€6,784 | +9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,078 | €25,862 | +€6,784 | +35.6% |
| Distributable reserves | 133 | €19,078 | €25,862 | +€6,784 | +35.6% |
| Profit (loss) carried forward | 14 | €34,428 | €34,428 | = | 0.0% |
| Amounts payable | 17/49 | €28,578 | €27,256 | -€1,322 | -4.6% |
| Amounts payable within one year | 42/48 | €28,578 | €27,256 | -€1,322 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €4,000 | €5,378 | +€1,378 | +34.5% |
| Financial debts | 43 | €2,468 | €3,183 | +€715 | +29.0% |
| Credit institutions | 430/8 | €2,468 | €3,183 | +€715 | +29.0% |
| Trade debts | 44 | €1,025 | €4,393 | +€3,367 | +328.4% |
| Suppliers | 440/4 | €1,025 | €4,393 | +€3,367 | +328.4% |
| Taxes, remuneration and social security | 45 | €21,084 | €14,303 | -€6,781 | -32.2% |
| Taxes | 450/3 | €21,084 | €14,303 | -€6,781 | -32.2% |
| Remuneration, social security and pensions | 62 | - | €171 | +€171 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €157 | €157 | +€0 | 0.0% |
| Other operating charges | 640/8 | €701 | €422 | -€279 | -39.9% |
| Gross operating margin | 9900 | €20,776 | €14,846 | -€5,930 | -28.5% |
| Operating profit (loss) | 9901 | €19,918 | €14,097 | -€5,821 | -29.2% |
| Financial income | 75/76B | €38 | €16 | -€22 | -57.5% |
| Recurring financial income | 75 | €38 | €16 | -€22 | -57.5% |
| Financial charges | 65/66B | €654 | €4,324 | +€3,670 | +561.3% |
| Recurring financial charges | 65 | €654 | €4,324 | +€3,670 | +561.3% |
| Profit (loss) for the period before taxes | 9903 | €19,303 | €9,790 | -€9,513 | -49.3% |
| Income taxes | 67/77 | €8,512 | €3,005 | -€5,506 | -64.7% |
| Profit (loss) for the period | 9904 | €10,791 | €6,784 | -€4,007 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | €10,791 | €6,784 | -€4,007 | -37.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.