AKAY68: what changed
Two fiscal 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.
AKAY68
Largest movements
- Receivables within one year +€20,486
up €20,486 (+40.0%), from €51,244 to €71,730
of which Trade receivables: +€21,548
- Tangible fixed assets +€18,392
up €18,392 (+894.5%), from €2,056 to €20,448
- Cash +€18,036
up €18,036 (+25.9%), from €69,651 to €87,687
mainly Net result for the year (+€55,500) and Tax, wage and social debts (+€4,182)
- Stocks and contracts +€1,900
new in 2025: €1,900
- Profit (loss) carried forward +€55,500
up €55,500 (+62.0%), from €89,471 to €144,971
- Tax, wage and social debts +€4,182
new in 2025: €4,182
- Purchases and services -€152,195
no longer reported in 2025 (was €152,195)
- Gross operating margin +€67,427
up €67,427 (+128.4%), from €52,513 to €119,939
- Staff costs +€13,697
up €13,697 (+152.7%), from €8,968 to €22,664
- Other operating charges +€8,670
up €8,670 (+68.3%), from €12,690 to €21,360
- Taxes +€5,934
up €5,934 (+51.6%), from €11,503 to €17,437
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.
Cash bridge derived
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 | €124,121 | €182,935 | +€58,814 | +47.4% |
| Fixed assets | 21/28 | €3,226 | €21,618 | +€18,392 | +570.1% |
| Tangible fixed assets | 22/27 | €2,056 | €20,448 | +€18,392 | +894.5% |
| Furniture and vehicles | 24 | €2,056 | €20,448 | +€18,392 | +894.5% |
| Financial fixed assets | 28 | €1,170 | €1,170 | = | 0.0% |
| Current assets | 29/58 | €120,895 | €161,317 | +€40,422 | +33.4% |
| Stocks and contracts in progress | 3 | - | €1,900 | +€1,900 | |
| Contracts in progress | 37 | - | €1,900 | +€1,900 | |
| Amounts receivable within one year | 40/41 | €51,244 | €71,730 | +€20,486 | +40.0% |
| Trade receivables | 40 | €37,516 | €59,064 | +€21,548 | +57.4% |
| Other amounts receivable | 41 | €13,728 | €12,666 | -€1,062 | -7.7% |
| Cash at bank and in hand | 54/58 | €69,651 | €87,687 | +€18,036 | +25.9% |
| Total equity and liabilities | 10/49 | €124,121 | €182,935 | +€58,814 | +47.4% |
| Equity | 10/15 | €104,471 | €159,971 | +€55,500 | +53.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €89,471 | €144,971 | +€55,500 | +62.0% |
| Amounts payable | 17/49 | €19,650 | €22,964 | +€3,314 | +16.9% |
| Amounts payable within one year | 42/48 | €19,650 | €22,964 | +€3,314 | +16.9% |
| Trade debts | 44 | €19,650 | €18,783 | -€868 | -4.4% |
| Suppliers | 440/4 | €19,650 | €18,783 | -€868 | -4.4% |
| Taxes, remuneration and social security | 45 | - | €4,182 | +€4,182 | |
| Remuneration and social security | 454/9 | - | €4,182 | +€4,182 | |
| Goods, raw materials, services and sundry goods | 60/61 | €152,195 | - | -€152,195 | |
| Remuneration, social security and pensions | 62 | €8,968 | €22,664 | +€13,697 | +152.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €115 | €2,108 | +€1,993 | +1731.6% |
| Other operating charges | 640/8 | €12,690 | €21,360 | +€8,670 | +68.3% |
| Gross operating margin | 9900 | €52,513 | €119,939 | +€67,427 | +128.4% |
| Operating profit (loss) | 9901 | €30,740 | €73,807 | +€43,068 | +140.1% |
| Financial charges | 65/66B | €1,218 | €871 | -€347 | -28.5% |
| Recurring financial charges | 65 | €218 | €371 | +€153 | +70.3% |
| Non-recurring financial charges | 66B | €1,000 | €500 | -€500 | -50.0% |
| Profit (loss) for the period before taxes | 9903 | €29,522 | €72,937 | +€43,415 | +147.1% |
| Income taxes | 67/77 | €11,503 | €17,437 | +€5,934 | +51.6% |
| Profit (loss) for the period | 9904 | €18,019 | €55,500 | +€37,481 | +208.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,019 | €55,500 | +€37,481 | +208.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.