AKD MOTORS: what changed
AKD MOTORS
Largest movements
- Cash +€160,074
up €160,074 (+58.3%), from €274,670 to €434,744
mainly Net result for the year (+€80,195) and Tax, wage and social debts (+€46,399)
- Receivables within one year -€38,519
down €38,519 (-72.1%), from €53,394 to €14,875
of which Trade receivables: -€34,425
- Tangible fixed assets -€16,225
down €16,225 (-57.1%), from €28,410 to €12,184
of which Furniture and vehicles: -€14,125
- Stocks and contracts +€6,167
up €6,167 (+16.5%), from €37,483 to €43,650
- Reserves +€80,195
up €80,195 (+3,177%), from €2,524 to €82,720
of which Distributable reserves: +€80,195
- Tax, wage and social debts +€46,399
new in 2025: €46,399
- Trade debts -€14,807
down €14,807 (-100%), from €14,807 to €0
- Turnover -€3.6m
no longer reported in 2025 (was €3.6m)
- Purchases and services -€3.4m
no longer reported in 2025 (was €3.4m)
- Taxes +€70,590
new in 2025: €70,590
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €394,508 | €506,294 | +€111,787 | +28.3% |
| Fixed assets | 21/28 | €28,961 | €12,736 | -€16,225 | -56.0% |
| Tangible fixed assets | 22/27 | €28,410 | €12,184 | -€16,225 | -57.1% |
| Land and buildings | 22 | €10,500 | €8,400 | -€2,100 | -20.0% |
| Furniture and vehicles | 24 | €17,910 | €3,784 | -€14,125 | -78.9% |
| Financial fixed assets | 28 | €551 | €551 | = | 0.0% |
| Current assets | 29/58 | €365,546 | €493,558 | +€128,012 | +35.0% |
| Stocks and contracts in progress | 3 | €37,483 | €43,650 | +€6,167 | +16.5% |
| Stocks | 30/36 | €37,483 | €43,650 | +€6,167 | +16.5% |
| Amounts receivable within one year | 40/41 | €53,394 | €14,875 | -€38,519 | -72.1% |
| Trade receivables | 40 | €49,300 | €14,875 | -€34,425 | -69.8% |
| Other amounts receivable | 41 | €4,094 | - | -€4,094 | |
| Cash at bank and in hand | 54/58 | €274,670 | €434,744 | +€160,074 | +58.3% |
| Deferred charges and accrued income | 490/1 | - | €290 | +€290 | |
| Total equity and liabilities | 10/49 | €394,508 | €506,294 | +€111,787 | +28.3% |
| Equity | 10/15 | €379,200 | €459,396 | +€80,195 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,524 | €82,720 | +€80,195 | +3,177% |
| Non-distributable reserves | 130/1 | €2,524 | €2,524 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,524 | €2,524 | = | 0.0% |
| Distributable reserves | 133 | - | €80,195 | +€80,195 | |
| Profit (loss) carried forward | 14 | €358,076 | €358,076 | = | 0.0% |
| Amounts payable | 17/49 | €15,307 | €46,899 | +€31,591 | +206% |
| Amounts payable within one year | 42/48 | €15,307 | €46,899 | +€31,591 | +206% |
| Trade debts | 44 | €14,807 | €0 | -€14,807 | -100% |
| Suppliers | 440/4 | €14,807 | €0 | -€14,807 | -100% |
| Taxes, remuneration and social security | 45 | - | €46,399 | +€46,399 | |
| Taxes | 450/3 | - | €46,399 | +€46,399 | |
| Other amounts payable | 47/48 | €500 | €500 | = | 0.0% |
| Turnover | 70 | €3,568,646 | - | -€3.6m | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,413,232 | - | -€3.4m | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,053 | €3,743 | -€5,310 | -58.7% |
| Other operating charges | 640/8 | €125 | €5,526 | +€5,401 | +4,321% |
| Non-recurring operating charges | 66A | €541 | - | -€541 | |
| Gross operating margin | 9900 | €155,414 | €161,390 | +€5,976 | +3.8% |
| Operating profit (loss) | 9901 | €145,696 | €152,121 | +€6,425 | +4.4% |
| Financial income | 75/76B | €7,505 | - | -€7,505 | |
| Recurring financial income | 75 | €7,505 | - | -€7,505 | |
| Financial charges | 65/66B | €1,116 | €1,335 | +€219 | +19.6% |
| Recurring financial charges | 65 | €1,116 | €1,335 | +€219 | +19.6% |
| Profit (loss) for the period before taxes | 9903 | €152,084 | €150,786 | -€1,299 | -0.9% |
| Transfer to deferred taxes | 680 | €34,214 | - | -€34,214 | |
| Income taxes | 67/77 | - | €70,590 | +€70,590 | |
| Profit (loss) for the period | 9904 | €117,870 | €80,195 | -€37,675 | -32.0% |
| Profit (loss) for the period to be appropriated | 9905 | €117,870 | €80,195 | -€37,675 | -32.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.