AKAL-YA: 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.
AKAL-YA
Largest movements
- Tangible fixed assets +€1.4m
up €1.4m (+124%), from €1.1m to €2.6m
- Debts after one year +€1.2m
up €1.2m (+185%), from €642,678 to €1.8m
- Other debts +€333,350
up €333,350 (+409%), from €81,450 to €414,800
- Profit (loss) carried forward -€150,992
down €150,992, from €73,378 to -€77,614
- Current portion of long-term debt +€41,726
up €41,726 (+66.9%), from €62,400 to €104,126
- Depreciation +€220,977
up €220,977 (+431%), from €51,292 to €272,269
- Other operating charges +€46,586
new in 2025: €46,586
- Gross operating margin +€33,104
up €33,104 (+21.2%), from €156,057 to €189,161
- Taxes -€25,960
no longer reported in 2025 (was €25,960)
- Financial income -€9,945
no longer reported in 2025 (was €9,945)
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 | €1,197,646 | €2,583,612 | +€1.4m | +116% |
| Fixed assets | 21/28 | €1,141,416 | €2,554,946 | +€1.4m | +124% |
| Tangible fixed assets | 22/27 | €1,141,416 | €2,554,946 | +€1.4m | +124% |
| Land and buildings | 22 | €1,141,416 | €2,554,946 | +€1.4m | +124% |
| Current assets | 29/58 | €56,230 | €28,665 | -€27,564 | -49.0% |
| Amounts receivable within one year | 40/41 | €19,912 | €1,862 | -€18,050 | -90.6% |
| Trade receivables | 40 | €18,050 | - | -€18,050 | |
| Other amounts receivable | 41 | €1,862 | €1,862 | = | 0.0% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €26,317 | €15,355 | -€10,963 | -41.7% |
| Deferred charges and accrued income | 490/1 | - | €1,449 | +€1,449 | |
| Total equity and liabilities | 10/49 | €1,197,646 | €2,583,612 | +€1.4m | +116% |
| Equity | 10/15 | €367,638 | €216,646 | -€150,992 | -41.1% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Revaluation surpluses | 12 | €174,260 | €174,260 | = | 0.0% |
| Profit (loss) carried forward | 14 | €73,378 | -€77,614 | -€150,992 | |
| Amounts payable | 17/49 | €830,008 | €2,366,966 | +€1.5m | +185% |
| Amounts payable after more than one year | 17 | €642,678 | €1,830,040 | +€1.2m | +185% |
| Financial debts | 170/4 | €642,678 | €1,830,040 | +€1.2m | +185% |
| Amounts payable within one year | 42/48 | €187,330 | €536,926 | +€349,596 | +187% |
| Current portion of amounts payable after more than one year | 42 | €62,400 | €104,126 | +€41,726 | +66.9% |
| Taxes, remuneration and social security | 45 | €43,480 | €18,000 | -€25,480 | -58.6% |
| Taxes | 450/3 | €43,480 | €18,000 | -€25,480 | -58.6% |
| Other amounts payable | 47/48 | €81,450 | €414,800 | +€333,350 | +409% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,292 | €272,269 | +€220,977 | +431% |
| Other operating charges | 640/8 | - | €46,586 | +€46,586 | |
| Gross operating margin | 9900 | €156,057 | €189,161 | +€33,104 | +21.2% |
| Operating profit (loss) | 9901 | €104,765 | -€129,694 | -€234,459 | |
| Financial income | 75/76B | €9,945 | - | -€9,945 | |
| Recurring financial income | 75 | €9,945 | - | -€9,945 | |
| Financial charges | 65/66B | €19,443 | €21,298 | +€1,856 | +9.5% |
| Recurring financial charges | 65 | €19,443 | €21,298 | +€1,856 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €95,268 | -€150,992 | -€246,260 | |
| Income taxes | 67/77 | €25,960 | - | -€25,960 | |
| Profit (loss) for the period | 9904 | €69,307 | -€150,992 | -€220,299 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,307 | -€150,992 | -€220,299 |
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 22 October 2026 via checked.be.