AKB invest: 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 invest
Largest movements
- Tangible fixed assets -€14,429
down €14,429 (-12.9%), from €112,090 to €97,661
of which Furniture and vehicles: -€9,032
- Receivables within one year +€9,515
up €9,515 (+58.0%), from €16,416 to €25,931
of which Other amounts receivable: +€7,087
- Cash +€8,015
up €8,015 (+7.3%), from €109,330 to €117,345
mainly Depreciation (+€14,883) and Other debts (+€10,293)
- Other debts +€10,293
up €10,293 (+141%), from €7,318 to €17,610
- Profit (loss) carried forward -€4,356
down €4,356 (-3.1%), from -€139,411 to -€143,768
- Tax, wage and social debts -€4,157
no longer reported in 2025 (was €4,157)
- Gross operating margin +€13,780
up €13,780, from -€303 to €13,478
- Other operating charges +€298
up €298 (+12.2%), from €2,438 to €2,736
- Depreciation -€200
down €200 (-1.3%), from €15,083 to €14,883
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 | €288,066 | €291,780 | +€3,714 | +1.3% |
| Fixed assets | 21/28 | €112,090 | €97,661 | -€14,429 | -12.9% |
| Tangible fixed assets | 22/27 | €112,090 | €97,661 | -€14,429 | -12.9% |
| Land and buildings | 22 | €80,725 | €75,193 | -€5,532 | -6.9% |
| Plant, machinery and equipment | 23 | €484 | €619 | +€135 | +27.9% |
| Furniture and vehicles | 24 | €30,881 | €21,849 | -€9,032 | -29.2% |
| Current assets | 29/58 | €175,976 | €194,119 | +€18,143 | +10.3% |
| Stocks and contracts in progress | 3 | €43,960 | €43,960 | = | 0.0% |
| Stocks | 30/36 | €43,960 | €43,960 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,416 | €25,931 | +€9,515 | +58.0% |
| Trade receivables | 40 | €16,131 | €18,560 | +€2,429 | +15.1% |
| Other amounts receivable | 41 | €285 | €7,371 | +€7,087 | +2,491% |
| Current investments | 50/53 | €5,701 | €5,701 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €109,330 | €117,345 | +€8,015 | +7.3% |
| Deferred charges and accrued income | 490/1 | €570 | €1,182 | +€612 | +107% |
| Total equity and liabilities | 10/49 | €288,066 | €291,780 | +€3,714 | +1.3% |
| Equity | 10/15 | €276,090 | €271,734 | -€4,356 | -1.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €396,901 | €396,901 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €55,049 | €55,049 | = | 0.0% |
| Distributable reserves | 133 | €339,992 | €339,992 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€139,411 | -€143,768 | -€4,356 | -3.1% |
| Amounts payable | 17/49 | €11,976 | €20,046 | +€8,070 | +67.4% |
| Amounts payable within one year | 42/48 | €11,976 | €19,171 | +€7,195 | +60.1% |
| Trade debts | 44 | €501 | €1,561 | +€1,060 | +212% |
| Suppliers | 440/4 | €501 | €1,561 | +€1,060 | +212% |
| Taxes, remuneration and social security | 45 | €4,157 | - | -€4,157 | |
| Taxes | 450/3 | €4,157 | - | -€4,157 | |
| Other amounts payable | 47/48 | €7,318 | €17,610 | +€10,293 | +141% |
| Accrued charges and deferred income | 492/3 | - | €875 | +€875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,083 | €14,883 | -€200 | -1.3% |
| Other operating charges | 640/8 | €2,438 | €2,736 | +€298 | +12.2% |
| Gross operating margin | 9900 | -€303 | €13,478 | +€13,780 | |
| Operating profit (loss) | 9901 | -€17,824 | -€4,141 | +€13,683 | +76.8% |
| Financial income | 75/76B | €199 | €107 | -€92 | -46.2% |
| Recurring financial income | 75 | €199 | €107 | -€92 | -46.2% |
| Financial charges | 65/66B | €97 | €120 | +€23 | +23.8% |
| Recurring financial charges | 65 | €97 | €120 | +€23 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | -€17,722 | -€4,154 | +€13,568 | +76.6% |
| Income taxes | 67/77 | €212 | €202 | -€10 | -4.8% |
| Profit (loss) for the period | 9904 | -€17,935 | -€4,356 | +€13,578 | +75.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,935 | -€4,356 | +€13,578 | +75.7% |
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 26 October 2026 via checked.be.