AK PODO: 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 PODO
Largest movements
- Cash -€7,264
down €7,264 (-67.4%), from €10,778 to €3,515
mainly Net result for the year (-€7,835) and Investment in fixed assets (net) (-€3,696)
- Deferred charges and accrued income -€3,411
down €3,411 (-94.9%), from €3,595 to €185
- Receivables within one year -€3,390
down €3,390 (-97.6%), from €3,475 to €85
- Intangible fixed assets +€2,955
up €2,955 (+80.0%), from €3,694 to €6,649
- Tangible fixed assets -€2,890
down €2,890 (-38.6%), from €7,489 to €4,599
- Profit (loss) carried forward -€7,835
down €7,835, from €5,745 to -€2,091
- Trade debts -€3,552
down €3,552 (-91.4%), from €3,886 to €334
- Tax, wage and social debts -€1,519
down €1,519 (-41.3%), from €3,680 to €2,161
- Debts after one year -€1,088
down €1,088 (-32.0%), from €3,403 to €2,315
- Gross operating margin -€14,561
down €14,561, from €11,858 to -€2,703
- Taxes -€1,854
down €1,854 (-92.3%), from €2,008 to €154
- Depreciation +€724
up €724 (+24.9%), from €2,907 to €3,631
- Other operating charges +€208
up €208 (+21.5%), from €968 to €1,176
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 | €29,032 | €15,032 | -€14,000 | -48.2% |
| Fixed assets | 21/28 | €11,183 | €11,248 | +€65 | +0.6% |
| Intangible fixed assets | 21 | €3,694 | €6,649 | +€2,955 | +80.0% |
| Tangible fixed assets | 22/27 | €7,489 | €4,599 | -€2,890 | -38.6% |
| Furniture and vehicles | 24 | €7,489 | €4,599 | -€2,890 | -38.6% |
| Current assets | 29/58 | €17,849 | €3,784 | -€14,064 | -78.8% |
| Amounts receivable within one year | 40/41 | €3,475 | €85 | -€3,390 | -97.6% |
| Trade receivables | 40 | €3,475 | €85 | -€3,390 | -97.6% |
| Cash at bank and in hand | 54/58 | €10,778 | €3,515 | -€7,264 | -67.4% |
| Deferred charges and accrued income | 490/1 | €3,595 | €185 | -€3,411 | -94.9% |
| Total equity and liabilities | 10/49 | €29,032 | €15,032 | -€14,000 | -48.2% |
| Equity | 10/15 | €8,745 | €909 | -€7,835 | -89.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,745 | -€2,091 | -€7,835 | |
| Amounts payable | 17/49 | €20,287 | €14,123 | -€6,164 | -30.4% |
| Amounts payable after more than one year | 17 | €3,403 | €2,315 | -€1,088 | -32.0% |
| Financial debts | 170/4 | €3,403 | €2,315 | -€1,088 | -32.0% |
| Amounts payable within one year | 42/48 | €16,884 | €11,808 | -€5,076 | -30.1% |
| Current portion of amounts payable after more than one year | 42 | €1,044 | €1,088 | +€44 | +4.2% |
| Trade debts | 44 | €3,886 | €334 | -€3,552 | -91.4% |
| Suppliers | 440/4 | €3,886 | €334 | -€3,552 | -91.4% |
| Taxes, remuneration and social security | 45 | €3,680 | €2,161 | -€1,519 | -41.3% |
| Taxes | 450/3 | €3,680 | €2,161 | -€1,519 | -41.3% |
| Other amounts payable | 47/48 | €8,274 | €8,225 | -€50 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,907 | €3,631 | +€724 | +24.9% |
| Other operating charges | 640/8 | €968 | €1,176 | +€208 | +21.5% |
| Gross operating margin | 9900 | €11,858 | -€2,703 | -€14,561 | |
| Operating profit (loss) | 9901 | €7,982 | -€7,511 | -€15,492 | |
| Financial income | 75/76B | - | €51 | +€51 | |
| Recurring financial income | 75 | - | €51 | +€51 | |
| Financial charges | 65/66B | €229 | €222 | -€8 | -3.4% |
| Recurring financial charges | 65 | €229 | €222 | -€8 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | €7,753 | -€7,682 | -€15,434 | |
| Income taxes | 67/77 | €2,008 | €154 | -€1,854 | -92.3% |
| Profit (loss) for the period | 9904 | €5,745 | -€7,835 | -€13,580 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,745 | -€7,835 | -€13,580 |
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 25 October 2026 via checked.be.