AKBAS: 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.
AKBAS
Largest movements
- Tangible fixed assets -€9,490
down €9,490 (-77.8%), from €12,196 to €2,706
of which Furniture and vehicles: -€9,091
- Cash +€1,324
up €1,324 (+32.6%), from €4,057 to €5,381
mainly Depreciation (+€9,490) and Net result for the year (+€772)
- Receivables within one year +€709
up €709 (+17.6%), from €4,038 to €4,747
of which Other amounts receivable: +€2,400
- Other debts -€8,105
no longer reported in 2025 (was €8,105)
- Profit (loss) carried forward +€772
up €772 (+7.1%), from €10,868 to €11,640
- Gross operating margin -€287
down €287 (-2.5%), from €11,350 to €11,063
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 | €40,391 | €32,934 | -€7,457 | -18.5% |
| Fixed assets | 21/28 | €32,296 | €22,806 | -€9,490 | -29.4% |
| Intangible fixed assets | 21 | €20,000 | €20,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €12,196 | €2,706 | -€9,490 | -77.8% |
| Plant, machinery and equipment | 23 | €888 | €489 | -€399 | -44.9% |
| Furniture and vehicles | 24 | €11,308 | €2,217 | -€9,091 | -80.4% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €8,095 | €10,128 | +€2,033 | +25.1% |
| Amounts receivable within one year | 40/41 | €4,038 | €4,747 | +€709 | +17.6% |
| Trade receivables | 40 | €2,193 | €502 | -€1,691 | -77.1% |
| Other amounts receivable | 41 | €1,845 | €4,245 | +€2,400 | +130.1% |
| Cash at bank and in hand | 54/58 | €4,057 | €5,381 | +€1,324 | +32.6% |
| Total equity and liabilities | 10/49 | €40,391 | €32,934 | -€7,457 | -18.5% |
| Equity | 10/15 | €30,145 | €30,917 | +€772 | +2.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €685 | €685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €685 | €685 | = | 0.0% |
| Reserves not available under the articles | 1311 | €685 | €685 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,868 | €11,640 | +€772 | +7.1% |
| Amounts payable | 17/49 | €10,246 | €2,017 | -€8,229 | -80.3% |
| Amounts payable within one year | 42/48 | €10,202 | €2,017 | -€8,185 | -80.2% |
| Trade debts | 44 | €1,815 | €2,017 | +€202 | +11.1% |
| Suppliers | 440/4 | €1,815 | €2,017 | +€202 | +11.1% |
| Advances received on contracts in progress | 46 | €282 | - | -€282 | |
| Other amounts payable | 47/48 | €8,105 | - | -€8,105 | |
| Accrued charges and deferred income | 492/3 | €44 | - | -€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,401 | €9,490 | +€89 | +0.9% |
| Other operating charges | 640/8 | €760 | €672 | -€88 | -11.6% |
| Gross operating margin | 9900 | €11,350 | €11,063 | -€287 | -2.5% |
| Operating profit (loss) | 9901 | €1,189 | €901 | -€288 | -24.2% |
| Financial income | 75/76B | - | €57 | +€57 | |
| Recurring financial income | 75 | - | €57 | +€57 | |
| Financial charges | 65/66B | €154 | €186 | +€32 | +20.8% |
| Recurring financial charges | 65 | €154 | €186 | +€32 | +20.8% |
| Profit (loss) for the period before taxes | 9903 | €1,035 | €772 | -€263 | -25.4% |
| Profit (loss) for the period | 9904 | €1,035 | €772 | -€263 | -25.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,035 | €772 | -€263 | -25.4% |
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 29 September 2026 via checked.be.