AKA DEMY: 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 DEMY
Largest movements
- Tangible fixed assets -€200,000
down €200,000 (-93.8%), from €213,191 to €13,191
of which Land and buildings: -€200,000
- Receivables within one year +€42,000
new in 2023: €42,000
- Cash -€8,398
down €8,398 (-83.8%), from €10,019 to €1,621
mainly Contributions, distributions and other (-€194,360) and Receivables within one year (-€42,000)
- Profit (loss) carried forward -€191,171
down €191,171, from €187,930 to -€3,241
- Other debts +€30,467
up €30,467 (+132%), from €23,088 to €53,555
- Tax, wage and social debts -€4,880
down €4,880 (-78.1%), from €6,246 to €1,366
- Turnover -€269,440
no longer reported in 2023 (was €269,440)
- Purchases and services -€115,512
no longer reported in 2023 (was €115,512)
- Gross operating margin -€100,848
down €100,848 (-60.6%), from €166,375 to €65,527
- Staff costs +€48,622
new in 2023: €48,622
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €235,864 | €70,280 | -€165,583 | -70.2% |
| Fixed assets | 21/28 | €225,191 | €25,191 | -€200,000 | -88.8% |
| Intangible fixed assets | 21 | €12,000 | €12,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €213,191 | €13,191 | -€200,000 | -93.8% |
| Land and buildings | 22 | €200,000 | - | -€200,000 | |
| Furniture and vehicles | 24 | €9,059 | €9,059 | = | 0.0% |
| Assets under construction and advance payments | 27 | €4,132 | €4,132 | = | 0.0% |
| Current assets | 29/58 | €10,672 | €45,089 | +€34,417 | +322% |
| Stocks and contracts in progress | 3 | €653 | €1,468 | +€815 | +125% |
| Stocks | 30/36 | €653 | €1,468 | +€815 | +125% |
| Amounts receivable within one year | 40/41 | - | €42,000 | +€42,000 | |
| Trade receivables | 40 | - | €42,000 | +€42,000 | |
| Cash at bank and in hand | 54/58 | €10,019 | €1,621 | -€8,398 | -83.8% |
| Total equity and liabilities | 10/49 | €235,864 | €70,280 | -€165,583 | -70.2% |
| Equity | 10/15 | €206,530 | €15,359 | -€191,171 | -92.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €187,930 | -€3,241 | -€191,171 | |
| Amounts payable | 17/49 | €29,334 | €54,922 | +€25,588 | +87.2% |
| Amounts payable within one year | 42/48 | €29,334 | €54,922 | +€25,588 | +87.2% |
| Taxes, remuneration and social security | 45 | €6,246 | €1,366 | -€4,880 | -78.1% |
| Taxes | 450/3 | €6,246 | €1,366 | -€4,880 | -78.1% |
| Other amounts payable | 47/48 | €23,088 | €53,555 | +€30,467 | +132% |
| Turnover | 70 | €269,440 | - | -€269,440 | |
| Goods, raw materials, services and sundry goods | 60/61 | €115,512 | - | -€115,512 | |
| Remuneration, social security and pensions | 62 | - | €48,622 | +€48,622 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,530 | €10,530 | = | 0.0% |
| Other operating charges | 640/8 | €1,917 | €3,187 | +€1,269 | +66.2% |
| Gross operating margin | 9900 | €166,375 | €65,527 | -€100,848 | -60.6% |
| Operating profit (loss) | 9901 | €153,928 | €3,189 | -€150,739 | -97.9% |
| Financial charges | 65/66B | €330 | - | -€330 | |
| Recurring financial charges | 65 | €330 | - | -€330 | |
| Profit (loss) for the period before taxes | 9903 | €153,598 | €3,189 | -€150,409 | -97.9% |
| Profit (loss) for the period | 9904 | €153,598 | €3,189 | -€150,409 | -97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €153,598 | €3,189 | -€150,409 | -97.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.