AKa Concept: 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.
AKa Concept
Largest movements
- Receivables within one year -€63,282
down €63,282 (-42.5%), from €148,920 to €85,638
of which Other amounts receivable: -€63,282
- Current investments +€24,519
up €24,519 (+24.6%), from €99,580 to €124,099
- Cash +€21,029
up €21,029 (+11.3%), from €186,667 to €207,695
mainly Net result for the year (+€70,085) and Receivables within one year (+€63,282)
- Tangible fixed assets -€15,068
down €15,068 (-3.0%), from €506,892 to €491,825
of which Land and buildings: -€15,498
- Debts after one year -€25,876
down €25,876 (-13.6%), from €190,339 to €164,463
- Reserves -€13,000
down €13,000 (-1.9%), from €688,360 to €675,360
- Gross operating margin -€48,288
down €48,288 (-28.6%), from €168,861 to €120,572
- Taxes -€14,561
down €14,561 (-34.2%), from €42,634 to €28,074
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 | €944,181 | €911,512 | -€32,669 | -3.5% |
| Fixed assets | 21/28 | €506,892 | €491,825 | -€15,068 | -3.0% |
| Tangible fixed assets | 22/27 | €506,892 | €491,825 | -€15,068 | -3.0% |
| Land and buildings | 22 | €495,089 | €479,591 | -€15,498 | -3.1% |
| Plant, machinery and equipment | 23 | €3,613 | €2,459 | -€1,154 | -31.9% |
| Furniture and vehicles | 24 | €8,191 | €9,775 | +€1,584 | +19.3% |
| Current assets | 29/58 | €437,288 | €419,688 | -€17,601 | -4.0% |
| Amounts receivable within one year | 40/41 | €148,920 | €85,638 | -€63,282 | -42.5% |
| Trade receivables | 40 | €3,823 | €3,823 | = | 0.0% |
| Other amounts receivable | 41 | €145,097 | €81,815 | -€63,282 | -43.6% |
| Current investments | 50/53 | €99,580 | €124,099 | +€24,519 | +24.6% |
| Cash at bank and in hand | 54/58 | €186,667 | €207,695 | +€21,029 | +11.3% |
| Deferred charges and accrued income | 490/1 | €2,122 | €2,256 | +€134 | +6.3% |
| Total equity and liabilities | 10/49 | €944,181 | €911,512 | -€32,669 | -3.5% |
| Equity | 10/15 | €710,927 | €698,012 | -€12,915 | -1.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €688,360 | €675,360 | -€13,000 | -1.9% |
| Distributable reserves | 133 | €688,360 | €675,360 | -€13,000 | -1.9% |
| Profit (loss) carried forward | 14 | €3,967 | €4,052 | +€85 | +2.1% |
| Amounts payable | 17/49 | €233,254 | €213,501 | -€19,753 | -8.5% |
| Amounts payable after more than one year | 17 | €190,339 | €164,463 | -€25,876 | -13.6% |
| Financial debts | 170/4 | €190,339 | €164,463 | -€25,876 | -13.6% |
| Amounts payable within one year | 42/48 | €41,460 | €49,038 | +€7,578 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €25,672 | €25,876 | +€205 | +0.8% |
| Trade debts | 44 | €6,310 | €5,166 | -€1,144 | -18.1% |
| Suppliers | 440/4 | €6,310 | €5,166 | -€1,144 | -18.1% |
| Taxes, remuneration and social security | 45 | €9,479 | €8,599 | -€880 | -9.3% |
| Taxes | 450/3 | €9,479 | €8,599 | -€880 | -9.3% |
| Other amounts payable | 47/48 | - | €9,397 | +€9,397 | |
| Accrued charges and deferred income | 492/3 | €1,455 | €0 | -€1,455 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,785 | €17,432 | -€353 | -2.0% |
| Other operating charges | 640/8 | €3,581 | €2,444 | -€1,137 | -31.8% |
| Gross operating margin | 9900 | €168,861 | €120,572 | -€48,288 | -28.6% |
| Operating profit (loss) | 9901 | €147,494 | €100,697 | -€46,798 | -31.7% |
| Financial income | 75/76B | €968 | €1,197 | +€228 | +23.6% |
| Recurring financial income | 75 | €968 | €1,197 | +€228 | +23.6% |
| Financial charges | 65/66B | €4,757 | €3,735 | -€1,022 | -21.5% |
| Recurring financial charges | 65 | €4,757 | €3,735 | -€1,022 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €143,706 | €98,158 | -€45,547 | -31.7% |
| Income taxes | 67/77 | €42,634 | €28,074 | -€14,561 | -34.2% |
| Profit (loss) for the period | 9904 | €101,071 | €70,085 | -€30,987 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €101,071 | €70,085 | -€30,987 | -30.7% |
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.