AKA - MOTOR: 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 - MOTOR
Largest movements
- Cash +€59,796
up €59,796 (+79.8%), from €74,972 to €134,768
mainly Net result for the year (+€62,843) and Tax, wage and social debts (+€22,565)
- Receivables within one year +€13,779
up €13,779 (+19.0%), from €72,375 to €86,154
of which Trade receivables: +€8,534
- Tangible fixed assets -€9,256
down €9,256 (-26.2%), from €35,346 to €26,090
of which Furniture and vehicles: -€9,056
- Profit (loss) carried forward +€62,843
up €62,843 (+61.6%), from €101,951 to €164,794
- Tax, wage and social debts +€22,565
up €22,565 (+96.0%), from €23,494 to €46,059
of which Taxes: +€20,165
- Trade debts -€11,273
down €11,273 (-69.1%), from €16,323 to €5,050
- Debts after one year -€8,833
down €8,833 (-43.3%), from €20,401 to €11,568
- Gross operating margin +€49,977
up €49,977 (+107%), from €46,889 to €96,866
- Taxes +€9,197
up €9,197 (+106%), from €8,673 to €17,870
- Other operating charges -€1,738
down €1,738 (-33.2%), from €5,243 to €3,505
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 | €191,094 | €256,756 | +€65,662 | +34.4% |
| Fixed assets | 21/28 | €36,087 | €26,831 | -€9,256 | -25.6% |
| Tangible fixed assets | 22/27 | €35,346 | €26,090 | -€9,256 | -26.2% |
| Plant, machinery and equipment | 23 | €400 | €200 | -€200 | -50.0% |
| Furniture and vehicles | 24 | €34,946 | €25,890 | -€9,056 | -25.9% |
| Financial fixed assets | 28 | €741 | €741 | = | 0.0% |
| Current assets | 29/58 | €155,007 | €229,925 | +€74,918 | +48.3% |
| Amounts receivable within one year | 40/41 | €72,375 | €86,154 | +€13,779 | +19.0% |
| Trade receivables | 40 | €37,774 | €46,308 | +€8,534 | +22.6% |
| Other amounts receivable | 41 | €34,601 | €39,847 | +€5,246 | +15.2% |
| Cash at bank and in hand | 54/58 | €74,972 | €134,768 | +€59,796 | +79.8% |
| Deferred charges and accrued income | 490/1 | €7,660 | €9,003 | +€1,342 | +17.5% |
| Total equity and liabilities | 10/49 | €191,094 | €256,756 | +€65,662 | +34.4% |
| Equity | 10/15 | €122,402 | €185,245 | +€62,843 | +51.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €101,951 | €164,794 | +€62,843 | +61.6% |
| Amounts payable | 17/49 | €68,692 | €71,511 | +€2,819 | +4.1% |
| Amounts payable after more than one year | 17 | €20,401 | €11,568 | -€8,833 | -43.3% |
| Financial debts | 170/4 | €20,401 | €11,568 | -€8,833 | -43.3% |
| Amounts payable within one year | 42/48 | €48,291 | €59,942 | +€11,652 | +24.1% |
| Current portion of amounts payable after more than one year | 42 | €8,474 | €8,833 | +€359 | +4.2% |
| Trade debts | 44 | €16,323 | €5,050 | -€11,273 | -69.1% |
| Suppliers | 440/4 | €16,323 | €5,050 | -€11,273 | -69.1% |
| Taxes, remuneration and social security | 45 | €23,494 | €46,059 | +€22,565 | +96.0% |
| Taxes | 450/3 | €20,471 | €40,636 | +€20,165 | +98.5% |
| Remuneration and social security | 454/9 | €3,023 | €5,423 | +€2,400 | +79.4% |
| Non-recurring operating income | 76A | €9,382 | €1,154 | -€8,227 | -87.7% |
| Remuneration, social security and pensions | 62 | €720 | €578 | -€142 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,621 | €9,256 | +€635 | +7.4% |
| Other operating charges | 640/8 | €5,243 | €3,505 | -€1,738 | -33.2% |
| Gross operating margin | 9900 | €46,889 | €96,866 | +€49,977 | +107% |
| Operating profit (loss) | 9901 | €32,305 | €83,527 | +€51,222 | +159% |
| Financial charges | 65/66B | €2,451 | €2,813 | +€363 | +14.8% |
| Recurring financial charges | 65 | €2,451 | €2,813 | +€363 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €29,854 | €80,714 | +€50,860 | +170% |
| Income taxes | 67/77 | €8,673 | €17,870 | +€9,197 | +106% |
| Profit (loss) for the period | 9904 | €21,181 | €62,843 | +€41,662 | +197% |
| Profit (loss) for the period to be appropriated | 9905 | €21,181 | €62,843 | +€41,662 | +197% |
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 31 October 2026 via checked.be.