AKC: 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.
AKC
Largest movements
- Cash +€50,215
up €50,215 (+87.8%), from €57,162 to €107,377
mainly Other debts (+€58,988) and Net result for the year (+€48,965)
- Tangible fixed assets -€17,781
down €17,781 (-26.8%), from €66,327 to €48,546
of which Furniture and vehicles: -€17,261
- Receivables within one year +€10,724
up €10,724 (+13.8%), from €77,935 to €88,659
of which Other amounts receivable: +€11,564
- Other debts +€58,988
up €58,988 (+3061.2%), from €1,927 to €60,915
- Profit (loss) carried forward -€11,035
down €11,035 (-6.7%), from €164,360 to €153,325
- Debts after one year -€6,000
down €6,000 (-33.1%), from €18,135 to €12,135
- Gross operating margin +€6,609
up €6,609 (+9.3%), from €70,913 to €77,522
- Financial income +€1,760
up €1,760 (+222.4%), from €791 to €2,551
- Taxes +€1,405
up €1,405 (+12.5%), from €11,196 to €12,601
- Depreciation +€914
up €914 (+5.4%), from €16,867 to €17,781
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 | €201,425 | €244,839 | +€43,415 | +21.6% |
| Fixed assets | 21/28 | €66,327 | €48,546 | -€17,781 | -26.8% |
| Tangible fixed assets | 22/27 | €66,327 | €48,546 | -€17,781 | -26.8% |
| Plant, machinery and equipment | 23 | €2,498 | €1,978 | -€520 | -20.8% |
| Furniture and vehicles | 24 | €63,829 | €46,568 | -€17,261 | -27.0% |
| Current assets | 29/58 | €135,098 | €196,293 | +€61,195 | +45.3% |
| Amounts receivable within one year | 40/41 | €77,935 | €88,659 | +€10,724 | +13.8% |
| Trade receivables | 40 | €841 | €0 | -€841 | -100.0% |
| Other amounts receivable | 41 | €77,095 | €88,659 | +€11,564 | +15.0% |
| Cash at bank and in hand | 54/58 | €57,162 | €107,377 | +€50,215 | +87.8% |
| Deferred charges and accrued income | 490/1 | - | €256 | +€256 | |
| Total equity and liabilities | 10/49 | €201,425 | €244,839 | +€43,415 | +21.6% |
| Equity | 10/15 | €176,360 | €165,325 | -€11,035 | -6.3% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €164,360 | €153,325 | -€11,035 | -6.7% |
| Amounts payable | 17/49 | €25,065 | €79,515 | +€54,450 | +217.2% |
| Amounts payable after more than one year | 17 | €18,135 | €12,135 | -€6,000 | -33.1% |
| Other amounts payable | 178/9 | €18,135 | €12,135 | -€6,000 | -33.1% |
| Amounts payable within one year | 42/48 | €6,930 | €67,380 | +€60,449 | +872.3% |
| Trade debts | 44 | €5,003 | €6,465 | +€1,462 | +29.2% |
| Suppliers | 440/4 | €5,003 | €6,465 | +€1,462 | +29.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €1,927 | €60,915 | +€58,988 | +3061.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,867 | €17,781 | +€914 | +5.4% |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €70,913 | €77,522 | +€6,609 | +9.3% |
| Operating profit (loss) | 9901 | €53,541 | €59,221 | +€5,680 | +10.6% |
| Financial income | 75/76B | €791 | €2,551 | +€1,760 | +222.4% |
| Recurring financial income | 75 | €791 | €2,551 | +€1,760 | +222.4% |
| Financial charges | 65/66B | €383 | €207 | -€175 | -45.8% |
| Recurring financial charges | 65 | €383 | €207 | -€175 | -45.8% |
| Profit (loss) for the period before taxes | 9903 | €53,950 | €61,565 | +€7,616 | +14.1% |
| Income taxes | 67/77 | €11,196 | €12,601 | +€1,405 | +12.5% |
| Profit (loss) for the period | 9904 | €42,754 | €48,965 | +€6,211 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,754 | €48,965 | +€6,211 | +14.5% |
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.