A.K.K.: 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.K.
Largest movements
- Tangible fixed assets -€5,829
down €5,829 (-32.2%), from €18,101 to €12,272
of which Furniture and vehicles: -€3,501
- Cash +€4,269
up €4,269 (+26.1%), from €16,370 to €20,639
mainly Other debts (+€12,386) and Depreciation (+€6,739)
- Deferred charges and accrued income -€1,610
down €1,610 (-90.8%), from €1,774 to €164
- Receivables within one year -€1,022
down €1,022 (-12.5%), from €8,170 to €7,148
of which Other amounts receivable: -€2,816
- Profit (loss) carried forward -€14,760
down €14,760, from €123 to -€14,637
- Other debts +€12,386
up €12,386 (+92.6%), from €13,379 to €25,765
- Tax, wage and social debts -€1,327
down €1,327 (-95.4%), from €1,391 to €64
- Trade debts -€456
down €456 (-87.6%), from €521 to €64
- Gross operating margin -€22,613
down €22,613, from €17,325 to -€5,289
- Taxes -€1,740
down €1,740 (-98.6%), from €1,765 to €25
- Depreciation +€595
up €595 (+9.7%), from €6,144 to €6,739
- Financial charges +€393
up €393 (+29.1%), from €1,354 to €1,747
- Other operating charges +€340
up €340 (+54.9%), from €620 to €960
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 | €44,414 | €40,223 | -€4,192 | -9.4% |
| Fixed assets | 21/28 | €18,101 | €12,272 | -€5,829 | -32.2% |
| Tangible fixed assets | 22/27 | €18,101 | €12,272 | -€5,829 | -32.2% |
| Land and buildings | 22 | €3,793 | €2,271 | -€1,521 | -40.1% |
| Plant, machinery and equipment | 23 | €5,581 | €4,774 | -€807 | -14.5% |
| Furniture and vehicles | 24 | €8,728 | €5,227 | -€3,501 | -40.1% |
| Current assets | 29/58 | €26,314 | €27,951 | +€1,637 | +6.2% |
| Amounts receivable within one year | 40/41 | €8,170 | €7,148 | -€1,022 | -12.5% |
| Trade receivables | 40 | €4,770 | €6,564 | +€1,794 | +37.6% |
| Other amounts receivable | 41 | €3,400 | €584 | -€2,816 | -82.8% |
| Cash at bank and in hand | 54/58 | €16,370 | €20,639 | +€4,269 | +26.1% |
| Deferred charges and accrued income | 490/1 | €1,774 | €164 | -€1,610 | -90.8% |
| Total equity and liabilities | 10/49 | €44,414 | €40,223 | -€4,192 | -9.4% |
| Equity | 10/15 | €29,090 | €14,329 | -€14,760 | -50.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €27,967 | €27,967 | = | 0.0% |
| Non-distributable reserves | 130/1 | €367 | €367 | = | 0.0% |
| Reserves not available under the articles | 1311 | €367 | €367 | = | 0.0% |
| Distributable reserves | 133 | €27,600 | €27,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123 | -€14,637 | -€14,760 | |
| Amounts payable | 17/49 | €15,325 | €25,893 | +€10,569 | +69.0% |
| Amounts payable within one year | 42/48 | €15,291 | €25,893 | +€10,602 | +69.3% |
| Trade debts | 44 | €521 | €64 | -€456 | -87.6% |
| Suppliers | 440/4 | €521 | €64 | -€456 | -87.6% |
| Taxes, remuneration and social security | 45 | €1,391 | €64 | -€1,327 | -95.4% |
| Taxes | 450/3 | €1,391 | €64 | -€1,327 | -95.4% |
| Other amounts payable | 47/48 | €13,379 | €25,765 | +€12,386 | +92.6% |
| Accrued charges and deferred income | 492/3 | €34 | - | -€34 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,144 | €6,739 | +€595 | +9.7% |
| Other operating charges | 640/8 | €620 | €960 | +€340 | +54.9% |
| Gross operating margin | 9900 | €17,325 | -€5,289 | -€22,613 | |
| Operating profit (loss) | 9901 | €10,561 | -€12,988 | -€23,549 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -73.3% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -73.3% |
| Financial charges | 65/66B | €1,354 | €1,747 | +€393 | +29.1% |
| Recurring financial charges | 65 | €1,354 | €1,747 | +€393 | +29.1% |
| Profit (loss) for the period before taxes | 9903 | €9,208 | -€14,735 | -€23,943 | |
| Income taxes | 67/77 | €1,765 | €25 | -€1,740 | -98.6% |
| Profit (loss) for the period | 9904 | €7,443 | -€14,760 | -€22,203 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,443 | -€14,760 | -€22,203 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.