AKB: 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.
AKB
Largest movements
- Cash -€10,254
down €10,254 (-88.4%), from €11,599 to €1,345
mainly Other debts (-€9,204) and Receivables within one year (-€8,274)
- Receivables within one year +€8,274
up €8,274 (+537%), from €1,541 to €9,815
of which Other amounts receivable: +€7,504
- Tangible fixed assets -€1,500
down €1,500 (-50.0%), from €3,000 to €1,500
- Deferred charges and accrued income -€660
no longer reported in 2025 (was €660)
- Stocks and contracts -€185
down €185 (-82.7%), from €224 to €39
- Other debts -€9,204
no longer reported in 2025 (was €9,204)
- Tax, wage and social debts +€3,819
up €3,819 (+131%), from €2,915 to €6,735
of which Remuneration and social security: +€1,950
- Profit (loss) carried forward +€1,274
up €1,274 (+14.9%), from -€8,545 to -€7,272
- Trade debts -€214
down €214 (-6.1%), from €3,500 to €3,286
- Gross operating margin -€6,082
down €6,082 (-65.1%), from €9,347 to €3,266
- Financial charges +€325
up €325 (+144%), from €226 to €550
- Financial income +€205
new in 2025: €205
- Other operating charges +€146
new in 2025: €146
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 | €17,074 | €12,749 | -€4,325 | -25.3% |
| Fixed assets | 21/28 | €3,050 | €1,550 | -€1,500 | -49.2% |
| Tangible fixed assets | 22/27 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Furniture and vehicles | 24 | €3,000 | €1,500 | -€1,500 | -50.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €14,024 | €11,199 | -€2,825 | -20.1% |
| Stocks and contracts in progress | 3 | €224 | €39 | -€185 | -82.7% |
| Stocks | 30/36 | €224 | €39 | -€185 | -82.7% |
| Amounts receivable within one year | 40/41 | €1,541 | €9,815 | +€8,274 | +537% |
| Trade receivables | 40 | €1,500 | €2,270 | +€770 | +51.3% |
| Other amounts receivable | 41 | €41 | €7,545 | +€7,504 | +18,147% |
| Cash at bank and in hand | 54/58 | €11,599 | €1,345 | -€10,254 | -88.4% |
| Deferred charges and accrued income | 490/1 | €660 | - | -€660 | |
| Total equity and liabilities | 10/49 | €17,074 | €12,749 | -€4,325 | -25.3% |
| Equity | 10/15 | €1,455 | €2,728 | +€1,274 | +87.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,545 | -€7,272 | +€1,274 | +14.9% |
| Amounts payable | 17/49 | €15,620 | €10,021 | -€5,599 | -35.8% |
| Amounts payable within one year | 42/48 | €15,620 | €10,021 | -€5,599 | -35.8% |
| Trade debts | 44 | €3,500 | €3,286 | -€214 | -6.1% |
| Suppliers | 440/4 | €3,500 | €3,286 | -€214 | -6.1% |
| Taxes, remuneration and social security | 45 | €2,915 | €6,735 | +€3,819 | +131% |
| Taxes | 450/3 | €2,915 | €4,785 | +€1,869 | +64.1% |
| Remuneration and social security | 454/9 | - | €1,950 | +€1,950 | |
| Other amounts payable | 47/48 | €9,204 | - | -€9,204 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,500 | €1,500 | = | 0.0% |
| Other operating charges | 640/8 | - | €146 | +€146 | |
| Gross operating margin | 9900 | €9,347 | €3,266 | -€6,082 | -65.1% |
| Operating profit (loss) | 9901 | €7,847 | €1,620 | -€6,228 | -79.4% |
| Financial income | 75/76B | - | €205 | +€205 | |
| Recurring financial income | 75 | - | €205 | +€205 | |
| Financial charges | 65/66B | €226 | €550 | +€325 | +144% |
| Recurring financial charges | 65 | €226 | €550 | +€325 | +144% |
| Profit (loss) for the period before taxes | 9903 | €7,622 | €1,274 | -€6,348 | -83.3% |
| Profit (loss) for the period | 9904 | €7,622 | €1,274 | -€6,348 | -83.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,622 | €1,274 | -€6,348 | -83.3% |
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 30 October 2026 via checked.be.