AKGOZ ENGINEERING: 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.
AKGOZ ENGINEERING
Largest movements
- Receivables within one year +€44,156
up €44,156 (+95.7%), from €46,120 to €90,276
of which Other amounts receivable: +€34,763
- Tangible fixed assets +€4,199
up €4,199 (+6.9%), from €60,592 to €64,791
of which Land and buildings: +€6,873
- Cash -€3,223
down €3,223 (-96.7%), from €3,332 to €109
mainly Receivables within one year (-€44,156) and Investment in fixed assets (net) (-€12,433)
- Profit (loss) carried forward +€56,447
up €56,447 (+44.8%), from €125,885 to €182,331
- Debts after one year -€6,588
down €6,588 (-52.1%), from €12,644 to €6,056
- Trade debts +€5,232
up €5,232 (+92.2%), from €5,673 to €10,905
- Accrued charges and deferred income -€4,883
down €4,883 (-92.5%), from €5,276 to €394
- Tax, wage and social debts -€4,692
down €4,692 (-12.5%), from €37,604 to €32,912
- Gross operating margin -€10,767
down €10,767 (-12.6%), from €85,627 to €74,860
- Depreciation +€3,693
up €3,693 (+81.3%), from €4,541 to €8,233
- Taxes -€3,214
down €3,214 (-17.9%), from €17,982 to €14,768
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 | €205,184 | €251,942 | +€46,758 | +22.8% |
| Fixed assets | 21/28 | €60,592 | €64,791 | +€4,199 | +6.9% |
| Tangible fixed assets | 22/27 | €60,592 | €64,791 | +€4,199 | +6.9% |
| Land and buildings | 22 | €44,116 | €50,989 | +€6,873 | +15.6% |
| Plant, machinery and equipment | 23 | €4,944 | €3,886 | -€1,058 | -21.4% |
| Furniture and vehicles | 24 | €11,531 | €9,916 | -€1,616 | -14.0% |
| Current assets | 29/58 | €144,593 | €187,151 | +€42,559 | +29.4% |
| Amounts receivable after more than one year | 29 | €88,500 | €88,500 | = | 0.0% |
| Other amounts receivable | 291 | €88,500 | €88,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €46,120 | €90,276 | +€44,156 | +95.7% |
| Trade receivables | 40 | €9,708 | €19,102 | +€9,393 | +96.8% |
| Other amounts receivable | 41 | €36,411 | €71,174 | +€34,763 | +95.5% |
| Cash at bank and in hand | 54/58 | €3,332 | €109 | -€3,223 | -96.7% |
| Deferred charges and accrued income | 490/1 | €6,641 | €8,266 | +€1,625 | +24.5% |
| Total equity and liabilities | 10/49 | €205,184 | €251,942 | +€46,758 | +22.8% |
| Equity | 10/15 | €129,885 | €186,331 | +€56,447 | +43.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €125,885 | €182,331 | +€56,447 | +44.8% |
| Amounts payable | 17/49 | €75,300 | €65,611 | -€9,689 | -12.9% |
| Amounts payable after more than one year | 17 | €12,644 | €6,056 | -€6,588 | -52.1% |
| Financial debts | 170/4 | €12,644 | €6,056 | -€6,588 | -52.1% |
| Amounts payable within one year | 42/48 | €57,379 | €59,162 | +€1,782 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €13,243 | €15,345 | +€2,102 | +15.9% |
| Trade debts | 44 | €5,673 | €10,905 | +€5,232 | +92.2% |
| Suppliers | 440/4 | €5,673 | €10,905 | +€5,232 | +92.2% |
| Taxes, remuneration and social security | 45 | €37,604 | €32,912 | -€4,692 | -12.5% |
| Taxes | 450/3 | €37,604 | €32,912 | -€4,692 | -12.5% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100% |
| Accrued charges and deferred income | 492/3 | €5,276 | €394 | -€4,883 | -92.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,541 | €8,233 | +€3,693 | +81.3% |
| Other operating charges | 640/8 | €292 | €394 | +€102 | +34.9% |
| Gross operating margin | 9900 | €85,627 | €74,860 | -€10,767 | -12.6% |
| Operating profit (loss) | 9901 | €80,794 | €66,233 | -€14,561 | -18.0% |
| Financial income | 75/76B | €7,423 | €7,916 | +€494 | +6.7% |
| Recurring financial income | 75 | €7,423 | €7,916 | +€494 | +6.7% |
| Financial charges | 65/66B | €2,283 | €2,934 | +€651 | +28.5% |
| Recurring financial charges | 65 | €2,283 | €2,934 | +€651 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €85,934 | €71,215 | -€14,719 | -17.1% |
| Income taxes | 67/77 | €17,982 | €14,768 | -€3,214 | -17.9% |
| Profit (loss) for the period | 9904 | €67,952 | €56,447 | -€11,505 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,952 | €56,447 | -€11,505 | -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 15 October 2026 via checked.be.