AKD ENGIN: 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.
AKD ENGIN
Largest movements
- Receivables within one year +€23,051
up €23,051 (+296.5%), from €7,774 to €30,825
of which Trade receivables: +€20,601
- Cash +€13,420
up €13,420 (+40118.1%), from €33 to €13,453
mainly Net result for the year (+€33,978) and Tax, wage and social debts (+€6,088)
- Tangible fixed assets -€1,183
down €1,183 (-48.6%), from €2,433 to €1,250
of which Furniture and vehicles: -€913
- Stocks and contracts -€625
down €625 (-13.2%), from €4,750 to €4,125
- Profit (loss) carried forward +€33,978
up €33,978 (+549.8%), from €6,180 to €40,158
- Tax, wage and social debts +€6,088
up €6,088 (+455.1%), from €1,338 to €7,426
of which Taxes: +€5,614
- Other debts -€3,268
no longer reported in 2025 (was €3,268)
- Trade debts -€2,284
down €2,284 (-96.8%), from €2,360 to €76
- Gross operating margin +€94,670
up €94,670 (+6438.6%), from €1,470 to €96,140
- Staff costs +€55,925
up €55,925 (+3794.5%), from €1,474 to €57,399
- Taxes -€5,623
no longer reported in 2025 (was €5,623)
- Other operating charges -€1,406
down €1,406 (-37.6%), from €3,743 to €2,337
- Financial charges +€1,045
up €1,045 (+525.9%), from €199 to €1,243
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 | €15,646 | €50,159 | +€34,513 | +220.6% |
| Fixed assets | 21/28 | €2,433 | €1,250 | -€1,183 | -48.6% |
| Tangible fixed assets | 22/27 | €2,433 | €1,250 | -€1,183 | -48.6% |
| Plant, machinery and equipment | 23 | €270 | - | -€270 | |
| Furniture and vehicles | 24 | €2,163 | €1,250 | -€913 | -42.2% |
| Current assets | 29/58 | €13,213 | €48,909 | +€35,696 | +270.2% |
| Stocks and contracts in progress | 3 | €4,750 | €4,125 | -€625 | -13.2% |
| Stocks | 30/36 | €4,750 | €4,125 | -€625 | -13.2% |
| Amounts receivable within one year | 40/41 | €7,774 | €30,825 | +€23,051 | +296.5% |
| Trade receivables | 40 | €6,272 | €26,873 | +€20,601 | +328.5% |
| Other amounts receivable | 41 | €1,503 | €3,952 | +€2,450 | +163.0% |
| Cash at bank and in hand | 54/58 | €33 | €13,453 | +€13,420 | +40118.1% |
| Deferred charges and accrued income | 490/1 | €655 | €506 | -€149 | -22.8% |
| Total equity and liabilities | 10/49 | €15,646 | €50,159 | +€34,513 | +220.6% |
| Equity | 10/15 | €8,680 | €42,658 | +€33,978 | +391.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,180 | €40,158 | +€33,978 | +549.8% |
| Amounts payable | 17/49 | €6,966 | €7,501 | +€536 | +7.7% |
| Amounts payable within one year | 42/48 | €6,966 | €7,501 | +€536 | +7.7% |
| Trade debts | 44 | €2,360 | €76 | -€2,284 | -96.8% |
| Suppliers | 440/4 | €2,360 | €76 | -€2,284 | -96.8% |
| Taxes, remuneration and social security | 45 | €1,338 | €7,426 | +€6,088 | +455.1% |
| Taxes | 450/3 | - | €5,614 | +€5,614 | |
| Remuneration and social security | 454/9 | €1,338 | €1,812 | +€475 | +35.5% |
| Other amounts payable | 47/48 | €3,268 | - | -€3,268 | |
| Remuneration, social security and pensions | 62 | €1,474 | €57,399 | +€55,925 | +3794.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,183 | €1,183 | = | 0.0% |
| Other operating charges | 640/8 | €3,743 | €2,337 | -€1,406 | -37.6% |
| Gross operating margin | 9900 | €1,470 | €96,140 | +€94,670 | +6438.6% |
| Operating profit (loss) | 9901 | -€4,930 | €35,221 | +€40,151 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €199 | €1,243 | +€1,045 | +525.9% |
| Recurring financial charges | 65 | €199 | €1,243 | +€1,045 | +525.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,128 | €33,978 | +€39,106 | |
| Income taxes | 67/77 | €5,623 | - | -€5,623 | |
| Profit (loss) for the period | 9904 | -€10,751 | €33,978 | +€44,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,751 | €33,978 | +€44,729 |
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 10 October 2026 via checked.be.