A.K.B.: 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.
A.K.B.
Largest movements
- Receivables within one year +€20,247
up €20,247 (+32.4%), from €62,567 to €82,815
of which Other amounts receivable: +€20,382
- Cash -€10,445
down €10,445 (-40.9%), from €25,518 to €15,073
mainly Receivables within one year (-€20,247) and Tax, wage and social debts (-€3,799)
- Deferred charges and accrued income +€1,735
up €1,735 (+119.4%), from €1,454 to €3,189
- Profit (loss) carried forward +€15,035
up €15,035 (+47.9%), from €31,369 to €46,404
- Tax, wage and social debts -€3,799
down €3,799 (-46.1%), from €8,246 to €4,447
- Gross operating margin +€4,190
up €4,190 (+29.3%), from €14,308 to €18,499
- Financial income +€2,074
up €2,074 (+185.9%), from €1,116 to €3,189
- Taxes +€1,151
up €1,151 (+25.9%), from €4,446 to €5,597
- Depreciation -€455
down €455 (-100.0%), from €455 to €0
- Other operating charges -€366
down €366 (-31.2%), from €1,175 to €809
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €89,789 | €101,326 | +€11,538 | +12.8% |
| Fixed assets | 21/28 | €250 | €250 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €89,539 | €101,076 | +€11,538 | +12.9% |
| Amounts receivable within one year | 40/41 | €62,567 | €82,815 | +€20,247 | +32.4% |
| Trade receivables | 40 | €15,539 | €15,404 | -€135 | -0.9% |
| Other amounts receivable | 41 | €47,029 | €67,411 | +€20,382 | +43.3% |
| Cash at bank and in hand | 54/58 | €25,518 | €15,073 | -€10,445 | -40.9% |
| Deferred charges and accrued income | 490/1 | €1,454 | €3,189 | +€1,735 | +119.4% |
| Total equity and liabilities | 10/49 | €89,789 | €101,326 | +€11,538 | +12.8% |
| Equity | 10/15 | €33,869 | €48,904 | +€15,035 | +44.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,369 | €46,404 | +€15,035 | +47.9% |
| Amounts payable | 17/49 | €55,920 | €52,422 | -€3,498 | -6.3% |
| Amounts payable within one year | 42/48 | €55,920 | €52,422 | -€3,498 | -6.3% |
| Trade debts | 44 | €7,674 | €7,976 | +€302 | +3.9% |
| Suppliers | 440/4 | €7,674 | €7,976 | +€302 | +3.9% |
| Advances received on contracts in progress | 46 | €40,000 | €40,000 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €8,246 | €4,447 | -€3,799 | -46.1% |
| Taxes | 450/3 | €8,246 | €4,447 | -€3,799 | -46.1% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €455 | €0 | -€455 | -100.0% |
| Other operating charges | 640/8 | €1,175 | €809 | -€366 | -31.2% |
| Gross operating margin | 9900 | €14,308 | €18,499 | +€4,190 | +29.3% |
| Operating profit (loss) | 9901 | €12,678 | €17,690 | +€5,012 | +39.5% |
| Financial income | 75/76B | €1,116 | €3,189 | +€2,074 | +185.9% |
| Recurring financial income | 75 | €1,116 | €3,189 | +€2,074 | +185.9% |
| Financial charges | 65/66B | €398 | €247 | -€150 | -37.8% |
| Recurring financial charges | 65 | €398 | €247 | -€150 | -37.8% |
| Profit (loss) for the period before taxes | 9903 | €13,396 | €20,632 | +€7,236 | +54.0% |
| Income taxes | 67/77 | €4,446 | €5,597 | +€1,151 | +25.9% |
| Profit (loss) for the period | 9904 | €8,950 | €15,035 | +€6,085 | +68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,950 | €15,035 | +€6,085 | +68.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.