A.K.P. Beheer: 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.P. Beheer
Largest movements
- Cash -€112,530
down €112,530 (-85.5%), from €131,612 to €19,082
mainly Other debts (-€145,501) and Debts after one year (-€26,180)
- Financial fixed assets -€25,305
down €25,305 (-2.5%), from €1.0m to €996,604
- Other debts -€145,501
down €145,501 (-67.6%), from €215,335 to €69,834
- Reserves +€29,156
up €29,156 (+3.7%), from €786,456 to €815,612
of which Distributable reserves: +€29,156
- Debts after one year -€26,180
down €26,180 (-30.0%), from €87,163 to €60,982
- Short-term financial debts -€25,539
down €25,539 (-88.3%), from €28,920 to €3,381
- Trade debts +€20,560
up €20,560 (+1,735%), from €1,185 to €21,745
- Gross operating margin -€6,407
down €6,407 (-8.3%), from €77,136 to €70,730
- Taxes -€1,594
down €1,594 (-14.1%), from €11,313 to €9,719
- Financial charges -€1,104
down €1,104 (-26.7%), from €4,134 to €3,029
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.
Derived cash bridge
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 | €1,539,975 | €1,391,790 | -€148,185 | -9.6% |
| Fixed assets | 21/28 | €1,379,927 | €1,342,153 | -€37,774 | -2.7% |
| Tangible fixed assets | 22/27 | €358,017 | €345,549 | -€12,468 | -3.5% |
| Land and buildings | 22 | €350,802 | €339,344 | -€11,458 | -3.3% |
| Plant, machinery and equipment | 23 | €7,215 | €5,299 | -€1,917 | -26.6% |
| Furniture and vehicles | 24 | - | €907 | +€907 | |
| Financial fixed assets | 28 | €1,021,909 | €996,604 | -€25,305 | -2.5% |
| Current assets | 29/58 | €160,048 | €49,636 | -€110,411 | -69.0% |
| Amounts receivable within one year | 40/41 | €0 | €281 | +€281 | |
| Other amounts receivable | 41 | €0 | €281 | +€281 | |
| Cash at bank and in hand | 54/58 | €131,612 | €19,082 | -€112,530 | -85.5% |
| Deferred charges and accrued income | 490/1 | €28,436 | €30,273 | +€1,837 | +6.5% |
| Total equity and liabilities | 10/49 | €1,539,975 | €1,391,790 | -€148,185 | -9.6% |
| Equity | 10/15 | €1,175,325 | €1,204,481 | +€29,156 | +2.5% |
| Contributions | 10/11 | €388,585 | €388,585 | = | 0.0% |
| Revaluation surpluses | 12 | €284 | €284 | = | 0.0% |
| Reserves | 13 | €786,456 | €815,612 | +€29,156 | +3.7% |
| Non-distributable reserves | 130/1 | €26,688 | €26,688 | = | 0.0% |
| Reserves not available under the articles | 1311 | €26,688 | €2,720 | -€23,968 | -89.8% |
| Other | 1319 | - | €23,968 | +€23,968 | |
| Tax-exempt reserves | 132 | €4,823 | €4,823 | = | 0.0% |
| Distributable reserves | 133 | €754,945 | €784,101 | +€29,156 | +3.9% |
| Amounts payable | 17/49 | €364,650 | €187,309 | -€177,341 | -48.6% |
| Amounts payable after more than one year | 17 | €87,163 | €60,982 | -€26,180 | -30.0% |
| Financial debts | 170/4 | €87,163 | €60,982 | -€26,180 | -30.0% |
| Amounts payable within one year | 42/48 | €272,376 | €121,140 | -€151,236 | -55.5% |
| Current portion of amounts payable after more than one year | 42 | €25,623 | €26,180 | +€557 | +2.2% |
| Financial debts | 43 | €28,920 | €3,381 | -€25,539 | -88.3% |
| Credit institutions | 430/8 | €28,920 | €3,381 | -€25,539 | -88.3% |
| Trade debts | 44 | €1,185 | €21,745 | +€20,560 | +1,735% |
| Suppliers | 440/4 | €1,185 | €21,745 | +€20,560 | +1,735% |
| Taxes, remuneration and social security | 45 | €1,313 | €0 | -€1,313 | -100% |
| Taxes | 450/3 | €1,313 | €0 | -€1,313 | -100% |
| Other amounts payable | 47/48 | €215,335 | €69,834 | -€145,501 | -67.6% |
| Accrued charges and deferred income | 492/3 | €5,110 | €5,186 | +€76 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,586 | €13,472 | -€114 | -0.8% |
| Other operating charges | 640/8 | €17,218 | €17,830 | +€612 | +3.6% |
| Gross operating margin | 9900 | €77,136 | €70,730 | -€6,407 | -8.3% |
| Operating profit (loss) | 9901 | €46,333 | €39,428 | -€6,905 | -14.9% |
| Financial income | 75/76B | €3,002 | €2,476 | -€526 | -17.5% |
| Recurring financial income | 75 | €3,002 | €2,476 | -€526 | -17.5% |
| Financial charges | 65/66B | €4,134 | €3,029 | -€1,104 | -26.7% |
| Recurring financial charges | 65 | €4,134 | €3,029 | -€1,104 | -26.7% |
| Profit (loss) for the period before taxes | 9903 | €45,201 | €38,874 | -€6,327 | -14.0% |
| Income taxes | 67/77 | €11,313 | €9,719 | -€1,594 | -14.1% |
| Profit (loss) for the period | 9904 | €33,888 | €29,156 | -€4,733 | -14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,888 | €29,156 | -€4,733 | -14.0% |
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 31 October 2026 via checked.be.