AK Abdominal: 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.
AK Abdominal
Largest movements
- Receivables within one year -€235,843
down €235,843 (-80.5%), from €292,882 to €57,039
of which Other amounts receivable: -€218,598
- Cash +€196,971
up €196,971 (+106%), from €185,349 to €382,321
mainly Net result for the year (+€323,070) and Other debts (+€274,609)
- Reserves -€383,424
no longer reported in 2025 (was €383,424)
- Other debts +€274,609
new in 2025: €274,609
- Tax, wage and social debts +€84,426
up €84,426 (+112%), from €75,714 to €160,140
- Trade debts -€10,203
down €10,203 (-58.1%), from €17,563 to €7,360
- Gross operating margin +€223,532
up €223,532 (+106%), from €209,957 to €433,489
- Taxes +€61,157
up €61,157 (+121%), from €50,523 to €111,680
- Depreciation +€5,827
up €5,827 (+738%), from €789 to €6,616
- Financial income -€4,511
down €4,511 (-33.4%), from €13,525 to €9,014
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 | €479,702 | €445,109 | -€34,592 | -7.2% |
| Fixed assets | 21/28 | €861 | €3,573 | +€2,712 | +315% |
| Tangible fixed assets | 22/27 | €861 | €3,573 | +€2,712 | +315% |
| Furniture and vehicles | 24 | €861 | €3,573 | +€2,712 | +315% |
| Current assets | 29/58 | €478,841 | €441,537 | -€37,304 | -7.8% |
| Amounts receivable within one year | 40/41 | €292,882 | €57,039 | -€235,843 | -80.5% |
| Trade receivables | 40 | €17,245 | - | -€17,245 | |
| Other amounts receivable | 41 | €275,638 | €57,039 | -€218,598 | -79.3% |
| Cash at bank and in hand | 54/58 | €185,349 | €382,321 | +€196,971 | +106% |
| Deferred charges and accrued income | 490/1 | €609 | €2,177 | +€1,567 | +257% |
| Total equity and liabilities | 10/49 | €479,702 | €445,109 | -€34,592 | -7.2% |
| Equity | 10/15 | €386,424 | €3,000 | -€383,424 | -99.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €383,424 | - | -€383,424 | |
| Distributable reserves | 133 | €383,424 | - | -€383,424 | |
| Amounts payable | 17/49 | €93,278 | €442,109 | +€348,832 | +374% |
| Amounts payable within one year | 42/48 | €93,278 | €442,109 | +€348,832 | +374% |
| Trade debts | 44 | €17,563 | €7,360 | -€10,203 | -58.1% |
| Suppliers | 440/4 | €17,563 | €7,360 | -€10,203 | -58.1% |
| Taxes, remuneration and social security | 45 | €75,714 | €160,140 | +€84,426 | +112% |
| Taxes | 450/3 | €75,714 | €160,140 | +€84,426 | +112% |
| Other amounts payable | 47/48 | - | €274,609 | +€274,609 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €789 | €6,616 | +€5,827 | +738% |
| Other operating charges | 640/8 | €2,935 | €783 | -€2,153 | -73.3% |
| Gross operating margin | 9900 | €209,957 | €433,489 | +€223,532 | +106% |
| Operating profit (loss) | 9901 | €206,233 | €426,090 | +€219,858 | +107% |
| Financial income | 75/76B | €13,525 | €9,014 | -€4,511 | -33.4% |
| Recurring financial income | 75 | €13,525 | €9,014 | -€4,511 | -33.4% |
| Financial charges | 65/66B | €594 | €355 | -€239 | -40.3% |
| Recurring financial charges | 65 | €594 | €355 | -€239 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €219,164 | €434,749 | +€215,586 | +98.4% |
| Income taxes | 67/77 | €50,523 | €111,680 | +€61,157 | +121% |
| Profit (loss) for the period | 9904 | €168,641 | €323,070 | +€154,428 | +91.6% |
| Profit (loss) for the period to be appropriated | 9905 | €168,641 | €323,070 | +€154,428 | +91.6% |
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 16 October 2026 via checked.be.