AKCES: 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.
AKCES
Largest movements
- Tangible fixed assets -€11,447
down €11,447 (-2.3%), from €497,251 to €485,804
of which Land and buildings: -€9,997
- Profit (loss) carried forward -€18,148
down €18,148 (-28.7%), from -€63,162 to -€81,310
- Financial income -€440
down €440 (-13.9%), from €3,174 to €2,734
- Financial charges +€132
up €132 (+41.2%), from €320 to €451
- Other operating charges -€100
down €100 (-3.6%), from €2,823 to €2,722
- Gross operating margin -€63
down €63 (-1.0%), from -€6,197 to -€6,261
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 | €588,061 | €575,350 | -€12,712 | -2.2% |
| Fixed assets | 21/28 | €497,398 | €485,951 | -€11,447 | -2.3% |
| Tangible fixed assets | 22/27 | €497,251 | €485,804 | -€11,447 | -2.3% |
| Land and buildings | 22 | €492,900 | €482,903 | -€9,997 | -2.0% |
| Plant, machinery and equipment | 23 | €4,351 | €2,901 | -€1,450 | -33.3% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €147 | €147 | = | 0.0% |
| Current assets | 29/58 | €90,663 | €89,399 | -€1,264 | -1.4% |
| Amounts receivable within one year | 40/41 | €90,583 | €88,710 | -€1,872 | -2.1% |
| Trade receivables | 40 | €3,408 | €1,452 | -€1,956 | -57.4% |
| Other amounts receivable | 41 | €87,174 | €87,258 | +€84 | +0.1% |
| Cash at bank and in hand | 54/58 | €31 | €689 | +€657 | +2,098% |
| Deferred charges and accrued income | 490/1 | €49 | €0 | -€49 | -100% |
| Total equity and liabilities | 10/49 | €588,061 | €575,350 | -€12,712 | -2.2% |
| Equity | 10/15 | €7,669 | -€10,479 | -€18,148 | |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €8,858 | €8,858 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €2,660 | €2,660 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,162 | -€81,310 | -€18,148 | -28.7% |
| Amounts payable | 17/49 | €580,392 | €585,828 | +€5,436 | +0.9% |
| Amounts payable after more than one year | 17 | €556,442 | €556,442 | = | 0.0% |
| Financial debts | 170/4 | €556,442 | €556,442 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,950 | €29,386 | +€5,436 | +22.7% |
| Trade debts | 44 | €1,787 | €4,117 | +€2,330 | +130% |
| Suppliers | 440/4 | €1,787 | €4,117 | +€2,330 | +130% |
| Other amounts payable | 47/48 | €22,163 | €25,269 | +€3,106 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,447 | €11,447 | = | 0.0% |
| Other operating charges | 640/8 | €2,823 | €2,722 | -€100 | -3.6% |
| Gross operating margin | 9900 | -€6,197 | -€6,261 | -€63 | -1.0% |
| Operating profit (loss) | 9901 | -€20,467 | -€20,430 | +€37 | +0.2% |
| Financial income | 75/76B | €3,174 | €2,734 | -€440 | -13.9% |
| Recurring financial income | 75 | €3,174 | €2,734 | -€440 | -13.9% |
| Financial charges | 65/66B | €320 | €451 | +€132 | +41.2% |
| Recurring financial charges | 65 | €320 | €451 | +€132 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | -€17,613 | -€18,148 | -€535 | -3.0% |
| Profit (loss) for the period | 9904 | -€17,613 | -€18,148 | -€535 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,613 | -€18,148 | -€535 | -3.0% |
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 14 October 2026 via checked.be.