AKD MEDICAL: 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 MEDICAL
Largest movements
- Cash +€42,453
up €42,453 (+166%), from €25,547 to €68,000
mainly Net result for the year (+€42,812) and Depreciation (+€4,633)
- Tangible fixed assets -€3,296
down €3,296 (-53.9%), from €6,116 to €2,820
- Profit (loss) carried forward +€42,812
up €42,812 (+82.8%), from €51,687 to €94,500
- Tax, wage and social debts -€2,923
down €2,923 (-40.0%), from €7,315 to €4,392
of which Taxes: -€2,923
- Gross operating margin +€8,181
up €8,181 (+15.1%), from €54,097 to €62,278
- Taxes +€2,827
up €2,827 (+23.4%), from €12,065 to €14,892
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 | €62,829 | €102,522 | +€39,692 | +63.2% |
| Fixed assets | 21/28 | €6,116 | €2,820 | -€3,296 | -53.9% |
| Tangible fixed assets | 22/27 | €6,116 | €2,820 | -€3,296 | -53.9% |
| Furniture and vehicles | 24 | €6,116 | €2,820 | -€3,296 | -53.9% |
| Current assets | 29/58 | €56,714 | €99,702 | +€42,988 | +75.8% |
| Amounts receivable within one year | 40/41 | €12,485 | €12,807 | +€322 | +2.6% |
| Other amounts receivable | 41 | €12,485 | €12,807 | +€322 | +2.6% |
| Cash at bank and in hand | 54/58 | €25,547 | €68,000 | +€42,453 | +166% |
| Deferred charges and accrued income | 490/1 | €18,682 | €18,895 | +€213 | +1.1% |
| Total equity and liabilities | 10/49 | €62,829 | €102,522 | +€39,692 | +63.2% |
| Equity | 10/15 | €55,187 | €98,000 | +€42,812 | +77.6% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,687 | €94,500 | +€42,812 | +82.8% |
| Amounts payable | 17/49 | €7,642 | €4,522 | -€3,120 | -40.8% |
| Amounts payable within one year | 42/48 | €7,642 | €4,522 | -€3,120 | -40.8% |
| Trade debts | 44 | €327 | €130 | -€197 | -60.3% |
| Suppliers | 440/4 | €327 | €130 | -€197 | -60.3% |
| Taxes, remuneration and social security | 45 | €7,315 | €4,392 | -€2,923 | -40.0% |
| Taxes | 450/3 | €7,315 | €4,392 | -€2,923 | -40.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,296 | €4,633 | +€337 | +7.8% |
| Other operating charges | 640/8 | €332 | €500 | +€169 | +50.9% |
| Gross operating margin | 9900 | €54,097 | €62,278 | +€8,181 | +15.1% |
| Operating profit (loss) | 9901 | €49,470 | €57,145 | +€7,676 | +15.5% |
| Financial income | 75/76B | €421 | €687 | +€267 | +63.4% |
| Recurring financial income | 75 | €421 | €687 | +€267 | +63.4% |
| Financial charges | 65/66B | €142 | €128 | -€14 | -9.9% |
| Recurring financial charges | 65 | €142 | €128 | -€14 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | €49,748 | €57,705 | +€7,956 | +16.0% |
| Income taxes | 67/77 | €12,065 | €14,892 | +€2,827 | +23.4% |
| Profit (loss) for the period | 9904 | €37,683 | €42,812 | +€5,129 | +13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,683 | €42,812 | +€5,129 | +13.6% |
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 30 October 2026 via checked.be.