AKC: 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.
AKC
Largest movements
- Cash +€75,023
up €75,023 (+249%), from €30,113 to €105,136
mainly Tax, wage and social debts (+€343,816) and Trade debts (+€112,352)
- Tangible fixed assets +€36,388
up €36,388 (+1,160%), from €3,138 to €39,526
of which Furniture and vehicles: +€24,850
- Profit (loss) carried forward -€346,515
down €346,515, from €66,769 to -€279,746
- Tax, wage and social debts +€343,816
up €343,816 (+1,071%), from €32,098 to €375,914
of which Taxes: +€328,080
- Trade debts +€112,352
up €112,352 (+335%), from €33,497 to €145,849
- Taxes +€324,403
up €324,403 (+2,688%), from €12,069 to €336,472
- Staff costs +€263,428
up €263,428 (+101%), from €261,983 to €525,411
- Gross operating margin +€208,389
up €208,389 (+62.0%), from €336,365 to €544,754
- Other operating charges +€10,579
up €10,579 (+266%), from €3,970 to €14,549
- Depreciation +€7,785
up €7,785 (+178%), from €4,385 to €12,170
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €207,500 | €315,299 | +€107,799 | +52.0% |
| Fixed assets | 21/28 | €11,645 | €48,032 | +€36,388 | +312% |
| Tangible fixed assets | 22/27 | €3,138 | €39,526 | +€36,388 | +1,160% |
| Plant, machinery and equipment | 23 | €648 | €12,186 | +€11,538 | +1,781% |
| Furniture and vehicles | 24 | €2,490 | €27,340 | +€24,850 | +998% |
| Financial fixed assets | 28 | €8,507 | €8,507 | = | 0.0% |
| Current assets | 29/58 | €195,856 | €267,267 | +€71,411 | +36.5% |
| Amounts receivable within one year | 40/41 | €162,875 | €159,928 | -€2,946 | -1.8% |
| Trade receivables | 40 | €60,627 | €44,109 | -€16,518 | -27.2% |
| Other amounts receivable | 41 | €102,248 | €115,819 | +€13,571 | +13.3% |
| Cash at bank and in hand | 54/58 | €30,113 | €105,136 | +€75,023 | +249% |
| Deferred charges and accrued income | 490/1 | €2,868 | €2,202 | -€666 | -23.2% |
| Total equity and liabilities | 10/49 | €207,500 | €315,299 | +€107,799 | +52.0% |
| Equity | 10/15 | €140,051 | -€206,464 | -€346,515 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €67,082 | €67,082 | = | 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 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €46,472 | €46,472 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,769 | -€279,746 | -€346,515 | |
| Amounts payable | 17/49 | €67,450 | €521,763 | +€454,314 | +674% |
| Amounts payable within one year | 42/48 | €67,450 | €521,763 | +€454,314 | +674% |
| Trade debts | 44 | €33,497 | €145,849 | +€112,352 | +335% |
| Suppliers | 440/4 | €33,497 | €145,849 | +€112,352 | +335% |
| Taxes, remuneration and social security | 45 | €32,098 | €375,914 | +€343,816 | +1,071% |
| Taxes | 450/3 | €13,357 | €341,437 | +€328,080 | +2,456% |
| Remuneration and social security | 454/9 | €18,741 | €34,477 | +€15,736 | +84.0% |
| Other amounts payable | 47/48 | €1,855 | - | -€1,855 | |
| Remuneration, social security and pensions | 62 | €261,983 | €525,411 | +€263,428 | +101% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,385 | €12,170 | +€7,785 | +178% |
| Other operating charges | 640/8 | €3,970 | €14,549 | +€10,579 | +266% |
| Gross operating margin | 9900 | €336,365 | €544,754 | +€208,389 | +62.0% |
| Operating profit (loss) | 9901 | €66,027 | -€7,376 | -€73,402 | |
| Financial income | 75/76B | €0 | €1,065 | +€1,064 | +354,773% |
| Recurring financial income | 75 | €0 | €1,065 | +€1,064 | +354,773% |
| Financial charges | 65/66B | €5,656 | €3,732 | -€1,924 | -34.0% |
| Recurring financial charges | 65 | €5,656 | €3,732 | -€1,924 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | €60,371 | -€10,043 | -€70,414 | |
| Income taxes | 67/77 | €12,069 | €336,472 | +€324,403 | +2,688% |
| Profit (loss) for the period | 9904 | €48,302 | -€346,515 | -€394,816 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,302 | -€346,515 | -€394,816 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.