AKdMie: 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.
AKdMie
Largest movements
- Receivables within one year +€52,692
up €52,692 (+55.7%), from €94,520 to €147,212
of which Trade receivables: +€52,690
- Cash +€52,364
up €52,364 (+20,311%), from €258 to €52,621
mainly Net result for the year (+€99,173) and Other debts (+€84,840)
- Other debts +€84,840
up €84,840 (+243%), from €34,877 to €119,717
- Tax, wage and social debts +€50,075
up €50,075 (+235%), from €21,286 to €71,362
- Debts after one year -€24,416
down €24,416 (-57.2%), from €42,680 to €18,264
- Trade debts -€7,024
down €7,024 (-64.9%), from €10,819 to €3,795
- Gross operating margin +€21,394
up €21,394 (+18.4%), from €116,074 to €137,468
- Taxes +€7,113
up €7,113 (+24.5%), from €29,021 to €36,134
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 | €260,501 | €363,506 | +€103,005 | +39.5% |
| Fixed assets | 21/28 | €163,993 | €163,588 | -€406 | -0.2% |
| Tangible fixed assets | 22/27 | €3,993 | €3,588 | -€406 | -10.2% |
| Other tangible fixed assets | 26 | €3,993 | €3,588 | -€406 | -10.2% |
| Financial fixed assets | 28 | €160,000 | €160,000 | = | 0.0% |
| Current assets | 29/58 | €96,508 | €199,919 | +€103,411 | +107% |
| Amounts receivable within one year | 40/41 | €94,520 | €147,212 | +€52,692 | +55.7% |
| Trade receivables | 40 | €94,520 | €147,210 | +€52,690 | +55.7% |
| Other amounts receivable | 41 | - | €2 | +€2 | |
| Cash at bank and in hand | 54/58 | €258 | €52,621 | +€52,364 | +20,311% |
| Deferred charges and accrued income | 490/1 | €1,730 | €85 | -€1,645 | -95.1% |
| Total equity and liabilities | 10/49 | €260,501 | €363,506 | +€103,005 | +39.5% |
| Equity | 10/15 | €126,780 | €125,954 | -€827 | -0.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €124,280 | €123,454 | -€827 | -0.7% |
| Amounts payable | 17/49 | €133,721 | €237,553 | +€103,832 | +77.6% |
| Amounts payable after more than one year | 17 | €42,680 | €18,264 | -€24,416 | -57.2% |
| Financial debts | 170/4 | €42,680 | €18,264 | -€24,416 | -57.2% |
| Amounts payable within one year | 42/48 | €91,041 | €219,289 | +€128,247 | +141% |
| Current portion of amounts payable after more than one year | 42 | €24,059 | €24,416 | +€356 | +1.5% |
| Trade debts | 44 | €10,819 | €3,795 | -€7,024 | -64.9% |
| Suppliers | 440/4 | €10,819 | €3,795 | -€7,024 | -64.9% |
| Taxes, remuneration and social security | 45 | €21,286 | €71,362 | +€50,075 | +235% |
| Taxes | 450/3 | €21,286 | €71,362 | +€50,075 | +235% |
| Other amounts payable | 47/48 | €34,877 | €119,717 | +€84,840 | +243% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62 | €406 | +€343 | +554% |
| Other operating charges | 640/8 | €951 | €673 | -€278 | -29.2% |
| Gross operating margin | 9900 | €116,074 | €137,468 | +€21,394 | +18.4% |
| Operating profit (loss) | 9901 | €115,061 | €136,390 | +€21,329 | +18.5% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €1,220 | €1,083 | -€138 | -11.3% |
| Recurring financial charges | 65 | €1,220 | €1,083 | -€138 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €113,848 | €135,307 | +€21,459 | +18.8% |
| Income taxes | 67/77 | €29,021 | €36,134 | +€7,113 | +24.5% |
| Profit (loss) for the period | 9904 | €84,827 | €99,173 | +€14,347 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €84,827 | €99,173 | +€14,347 | +16.9% |
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 28 October 2026 via checked.be.