AKBO: 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.
AKBO
Largest movements
- Cash -€18,018
down €18,018 (-17.6%), from €102,247 to €84,229
mainly Net result for the year (-€10,828) and Tax, wage and social debts (-€7,469)
- Receivables within one year -€3,293
down €3,293 (-17.0%), from €19,384 to €16,091
of which Trade receivables: -€5,209
- Tangible fixed assets -€1,794
down €1,794 (-40.5%), from €4,423 to €2,630
of which Furniture and vehicles: -€2,120
- Profit (loss) carried forward -€10,828
down €10,828 (-54.0%), from €20,066 to €9,238
- Tax, wage and social debts -€7,469
down €7,469 (-96.1%), from €7,769 to €300
- Trade debts -€4,599
down €4,599 (-86.5%), from €5,317 to €719
- Gross operating margin -€49,703
down €49,703, from €42,334 to -€7,368
- Taxes -€13,769
no longer reported in 2025 (was €13,769)
- Depreciation +€1,419
up €1,419 (+118%), from €1,200 to €2,619
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 | €127,001 | €104,029 | -€22,972 | -18.1% |
| Fixed assets | 21/28 | €4,423 | €2,630 | -€1,794 | -40.5% |
| Tangible fixed assets | 22/27 | €4,423 | €2,630 | -€1,794 | -40.5% |
| Plant, machinery and equipment | 23 | €713 | €1,040 | +€326 | +45.8% |
| Furniture and vehicles | 24 | €3,710 | €1,590 | -€2,120 | -57.1% |
| Current assets | 29/58 | €122,578 | €101,400 | -€21,179 | -17.3% |
| Amounts receivable within one year | 40/41 | €19,384 | €16,091 | -€3,293 | -17.0% |
| Trade receivables | 40 | €16,848 | €11,640 | -€5,209 | -30.9% |
| Other amounts receivable | 41 | €2,535 | €4,451 | +€1,915 | +75.5% |
| Cash at bank and in hand | 54/58 | €102,247 | €84,229 | -€18,018 | -17.6% |
| Deferred charges and accrued income | 490/1 | €947 | €1,080 | +€133 | +14.0% |
| Total equity and liabilities | 10/49 | €127,001 | €104,029 | -€22,972 | -18.1% |
| Equity | 10/15 | €113,666 | €102,838 | -€10,828 | -9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €81,200 | €81,200 | = | 0.0% |
| Distributable reserves | 133 | €81,200 | €81,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,066 | €9,238 | -€10,828 | -54.0% |
| Amounts payable | 17/49 | €13,335 | €1,191 | -€12,144 | -91.1% |
| Amounts payable within one year | 42/48 | €13,335 | €1,191 | -€12,144 | -91.1% |
| Trade debts | 44 | €5,317 | €719 | -€4,599 | -86.5% |
| Suppliers | 440/4 | €5,317 | €719 | -€4,599 | -86.5% |
| Taxes, remuneration and social security | 45 | €7,769 | €300 | -€7,469 | -96.1% |
| Taxes | 450/3 | €7,769 | €300 | -€7,469 | -96.1% |
| Other amounts payable | 47/48 | €249 | €172 | -€77 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €2,619 | +€1,419 | +118% |
| Other operating charges | 640/8 | €773 | €794 | +€22 | +2.8% |
| Gross operating margin | 9900 | €42,334 | -€7,368 | -€49,703 | |
| Operating profit (loss) | 9901 | €40,361 | -€10,782 | -€51,143 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,150% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,150% |
| Financial charges | 65/66B | €78 | €46 | -€32 | -40.6% |
| Recurring financial charges | 65 | €78 | €46 | -€32 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | €40,283 | -€10,828 | -€51,111 | |
| Income taxes | 67/77 | €13,769 | - | -€13,769 | |
| Profit (loss) for the period | 9904 | €26,514 | -€10,828 | -€37,342 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,514 | -€10,828 | -€37,342 |
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.