A.K.N. CONSTRUCTION: 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.N. CONSTRUCTION
Largest movements
- Tangible fixed assets +€79,820
up €79,820 (+665%), from €11,997 to €91,817
of which Furniture and vehicles: +€63,089
- Cash -€24,176
down €24,176 (-45.0%), from €53,753 to €29,577
mainly Investment in fixed assets (net) (-€90,909) and Receivables within one year (-€8,283)
- Receivables within one year +€8,283
up €8,283 (+59.9%), from €13,823 to €22,106
of which Trade receivables: +€7,996
- Deferred charges and accrued income -€1,614
down €1,614 (-74.2%), from €2,177 to €562
- Debts after one year +€34,299
new in 2026: €34,299
- Profit (loss) carried forward +€25,095
up €25,095 (+114%), from €22,076 to €47,170
- Current portion of long-term debt +€9,531
up €9,531 (+572%), from €1,667 to €11,197
- Trade debts -€8,061
no longer reported in 2026 (was €8,061)
- Tax, wage and social debts +€1,716
up €1,716 (+21.0%), from €8,161 to €9,877
of which Taxes: +€879
- Gross operating margin +€31,140
up €31,140 (+229%), from €13,625 to €44,765
- Depreciation +€9,447
up €9,447 (+575%), from €1,642 to €11,089
- Taxes +€3,648
up €3,648 (+154%), from €2,373 to €6,020
- Financial charges +€1,515
up €1,515 (+184%), from €824 to €2,338
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €81,899 | €144,212 | +€62,313 | +76.1% |
| Fixed assets | 21/28 | €12,147 | €91,967 | +€79,820 | +657% |
| Tangible fixed assets | 22/27 | €11,997 | €91,817 | +€79,820 | +665% |
| Land and buildings | 22 | €11,360 | €10,784 | -€576 | -5.1% |
| Plant, machinery and equipment | 23 | €435 | €17,743 | +€17,308 | +3,978% |
| Furniture and vehicles | 24 | €202 | €63,291 | +€63,089 | +31,231% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €69,752 | €52,245 | -€17,507 | -25.1% |
| Amounts receivable within one year | 40/41 | €13,823 | €22,106 | +€8,283 | +59.9% |
| Trade receivables | 40 | €9,253 | €17,249 | +€7,996 | +86.4% |
| Other amounts receivable | 41 | €4,569 | €4,856 | +€287 | +6.3% |
| Cash at bank and in hand | 54/58 | €53,753 | €29,577 | -€24,176 | -45.0% |
| Deferred charges and accrued income | 490/1 | €2,177 | €562 | -€1,614 | -74.2% |
| Total equity and liabilities | 10/49 | €81,899 | €144,212 | +€62,313 | +76.1% |
| Equity | 10/15 | €37,136 | €62,230 | +€25,095 | +67.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,076 | €47,170 | +€25,095 | +114% |
| Amounts payable | 17/49 | €44,763 | €81,982 | +€37,219 | +83.1% |
| Amounts payable after more than one year | 17 | - | €34,299 | +€34,299 | |
| Financial debts | 170/4 | - | €34,299 | +€34,299 | |
| Amounts payable within one year | 42/48 | €44,763 | €47,683 | +€2,919 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €1,667 | €11,197 | +€9,531 | +572% |
| Trade debts | 44 | €8,061 | - | -€8,061 | |
| Suppliers | 440/4 | €8,061 | - | -€8,061 | |
| Taxes, remuneration and social security | 45 | €8,161 | €9,877 | +€1,716 | +21.0% |
| Taxes | 450/3 | €1,627 | €2,505 | +€879 | +54.0% |
| Remuneration and social security | 454/9 | €6,534 | €7,371 | +€838 | +12.8% |
| Other amounts payable | 47/48 | €26,875 | €26,609 | -€266 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,642 | €11,089 | +€9,447 | +575% |
| Other operating charges | 640/8 | €154 | €223 | +€69 | +44.5% |
| Gross operating margin | 9900 | €13,625 | €44,765 | +€31,140 | +229% |
| Operating profit (loss) | 9901 | €11,829 | €33,453 | +€21,625 | +183% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €824 | €2,338 | +€1,515 | +184% |
| Recurring financial charges | 65 | €824 | €2,338 | +€1,515 | +184% |
| Profit (loss) for the period before taxes | 9903 | €11,007 | €31,115 | +€20,108 | +183% |
| Income taxes | 67/77 | €2,373 | €6,020 | +€3,648 | +154% |
| Profit (loss) for the period | 9904 | €8,635 | €25,095 | +€16,460 | +191% |
| Profit (loss) for the period to be appropriated | 9905 | €8,635 | €25,095 | +€16,460 | +191% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.