AKBEL IT: 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.
AKBEL IT
Largest movements
- Cash +€21,271
up €21,271 (+124%), from €17,216 to €38,488
mainly Net result for the year (+€33,319) and Tax, wage and social debts (+€999)
- Receivables within one year +€8,685
up €8,685 (+53.2%), from €16,330 to €25,014
- Tangible fixed assets +€4,759
new in 2025: €4,759
of which Plant, machinery and equipment: +€2,463
- Profit (loss) carried forward +€33,319
up €33,319 (+179%), from €18,605 to €51,924
- Tax, wage and social debts +€999
up €999 (+8.1%), from €12,268 to €13,268
- Gross operating margin +€21,440
up €21,440 (+87.4%), from €24,529 to €45,969
- Taxes +€6,616
up €6,616 (+120%), from €5,496 to €12,113
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 | €33,836 | €68,301 | +€34,465 | +102% |
| Fixed assets | 21/28 | €290 | €4,799 | +€4,509 | +1,555% |
| Tangible fixed assets | 22/27 | - | €4,759 | +€4,759 | |
| Plant, machinery and equipment | 23 | - | €2,463 | +€2,463 | |
| Furniture and vehicles | 24 | - | €2,296 | +€2,296 | |
| Financial fixed assets | 28 | €290 | €40 | -€250 | -86.2% |
| Current assets | 29/58 | €33,546 | €63,502 | +€29,956 | +89.3% |
| Amounts receivable within one year | 40/41 | €16,330 | €25,014 | +€8,685 | +53.2% |
| Trade receivables | 40 | €16,330 | €25,014 | +€8,685 | +53.2% |
| Cash at bank and in hand | 54/58 | €17,216 | €38,488 | +€21,271 | +124% |
| Total equity and liabilities | 10/49 | €33,836 | €68,301 | +€34,465 | +102% |
| Equity | 10/15 | €19,605 | €52,924 | +€33,319 | +170% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,605 | €51,924 | +€33,319 | +179% |
| Amounts payable | 17/49 | €14,232 | €15,378 | +€1,146 | +8.1% |
| Amounts payable within one year | 42/48 | €14,232 | €15,378 | +€1,146 | +8.1% |
| Trade debts | 44 | €1,963 | €2,024 | +€60 | +3.1% |
| Suppliers | 440/4 | €1,963 | €2,024 | +€60 | +3.1% |
| Taxes, remuneration and social security | 45 | €12,268 | €13,268 | +€999 | +8.1% |
| Taxes | 450/3 | €12,268 | €13,268 | +€999 | +8.1% |
| Other amounts payable | 47/48 | - | €86 | +€86 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €432 | +€432 | |
| Other operating charges | 640/8 | - | €63 | +€63 | |
| Gross operating margin | 9900 | €24,529 | €45,969 | +€21,440 | +87.4% |
| Operating profit (loss) | 9901 | €24,529 | €45,473 | +€20,944 | +85.4% |
| Financial charges | 65/66B | €428 | €42 | -€387 | -90.3% |
| Recurring financial charges | 65 | €428 | €42 | -€387 | -90.3% |
| Profit (loss) for the period before taxes | 9903 | €24,101 | €45,432 | +€21,331 | +88.5% |
| Income taxes | 67/77 | €5,496 | €12,113 | +€6,616 | +120% |
| Profit (loss) for the period | 9904 | €18,605 | €33,319 | +€14,715 | +79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,605 | €33,319 | +€14,715 | +79.1% |
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 16 October 2026 via checked.be.