IT AK'SENT: 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.
IT AK'SENT
Largest movements
- Cash +€111,066
up €111,066 (+31.3%), from €354,612 to €465,677
mainly Net result for the year (+€264,010) and Debts after one year (+€121,443)
- Tangible fixed assets +€79,045
up €79,045 (+1,101%), from €7,182 to €86,226
of which Furniture and vehicles: +€77,132
- Debts after one year +€121,443
new in 2025: €121,443
- Reserves +€36,364
up €36,364 (+56.1%), from €64,860 to €101,224
- Tax, wage and social debts +€21,789
up €21,789 (+142%), from €15,389 to €37,178
- Other debts +€6,235
up €6,235 (+2.0%), from €308,727 to €314,963
- Gross operating margin +€96,686
up €96,686 (+34.5%), from €280,322 to €377,008
- Taxes +€23,905
up €23,905 (+33.9%), from €70,545 to €94,450
- Depreciation +€10,467
up €10,467 (+371%), from €2,822 to €13,289
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 | €408,180 | €595,792 | +€187,612 | +46.0% |
| Fixed assets | 21/28 | €7,182 | €86,226 | +€79,045 | +1,101% |
| Tangible fixed assets | 22/27 | €7,182 | €86,226 | +€79,045 | +1,101% |
| Plant, machinery and equipment | 23 | - | €1,913 | +€1,913 | |
| Furniture and vehicles | 24 | €7,182 | €84,314 | +€77,132 | +1,074% |
| Current assets | 29/58 | €400,998 | €509,566 | +€108,567 | +27.1% |
| Amounts receivable within one year | 40/41 | €44,965 | €42,554 | -€2,411 | -5.4% |
| Trade receivables | 40 | €44,925 | €42,514 | -€2,411 | -5.4% |
| Other amounts receivable | 41 | €40 | €40 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €354,612 | €465,677 | +€111,066 | +31.3% |
| Deferred charges and accrued income | 490/1 | €1,422 | €1,334 | -€88 | -6.2% |
| Total equity and liabilities | 10/49 | €408,180 | €595,792 | +€187,612 | +46.0% |
| Equity | 10/15 | €83,460 | €119,824 | +€36,364 | +43.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,860 | €101,224 | +€36,364 | +56.1% |
| Distributable reserves | 133 | €64,860 | €101,224 | +€36,364 | +56.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €324,720 | €475,969 | +€151,249 | +46.6% |
| Amounts payable after more than one year | 17 | - | €121,443 | +€121,443 | |
| Financial debts | 170/4 | - | €121,443 | +€121,443 | |
| Amounts payable within one year | 42/48 | €324,720 | €354,526 | +€29,806 | +9.2% |
| Financial debts | 43 | €18 | €2,131 | +€2,113 | +11,744% |
| Credit institutions | 430/8 | €18 | €2,131 | +€2,113 | +11,744% |
| Trade debts | 44 | €586 | €255 | -€331 | -56.5% |
| Suppliers | 440/4 | €586 | €255 | -€331 | -56.5% |
| Taxes, remuneration and social security | 45 | €15,389 | €37,178 | +€21,789 | +142% |
| Taxes | 450/3 | €15,389 | €37,178 | +€21,789 | +142% |
| Other amounts payable | 47/48 | €308,727 | €314,963 | +€6,235 | +2.0% |
| Non-recurring operating income | 76A | - | €18,232 | +€18,232 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,822 | €13,289 | +€10,467 | +371% |
| Other operating charges | 640/8 | €1,562 | €1,356 | -€205 | -13.2% |
| Gross operating margin | 9900 | €280,322 | €377,008 | +€96,686 | +34.5% |
| Operating profit (loss) | 9901 | €275,938 | €362,362 | +€86,424 | +31.3% |
| Financial income | 75/76B | - | €2,279 | +€2,279 | |
| Recurring financial income | 75 | - | €2,279 | +€2,279 | |
| Financial charges | 65/66B | €7,922 | €6,181 | -€1,741 | -22.0% |
| Recurring financial charges | 65 | €7,922 | €6,181 | -€1,741 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €268,016 | €358,460 | +€90,444 | +33.7% |
| Income taxes | 67/77 | €70,545 | €94,450 | +€23,905 | +33.9% |
| Profit (loss) for the period | 9904 | €197,471 | €264,010 | +€66,539 | +33.7% |
| Profit (loss) for the period to be appropriated | 9905 | €197,471 | €264,010 | +€66,539 | +33.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.