AkH: 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.
AkH
Largest movements
- Receivables within one year -€12,027
down €12,027 (-20.6%), from €58,419 to €46,391
of which Trade receivables: -€12,027
- Cash +€9,148
up €9,148 (+29.5%), from €31,046 to €40,194
mainly Net result for the year (+€12,296) and Receivables within one year (+€12,027)
- Tangible fixed assets +€1,631
up €1,631 (+13.9%), from €11,771 to €13,402
of which Other tangible fixed assets: +€2,472
- Profit (loss) carried forward +€12,296
up €12,296 (+18.2%), from €67,627 to €79,924
- Tax, wage and social debts -€10,344
down €10,344 (-43.0%), from €24,032 to €13,687
of which Taxes: -€12,714
- Trade debts -€3,118
down €3,118 (-56.4%), from €5,527 to €2,409
- Gross operating margin -€68,095
down €68,095 (-79.4%), from €85,763 to €17,668
- Taxes -€14,317
down €14,317 (-80.8%), from €17,715 to €3,398
- Depreciation +€1,620
up €1,620 (+652%), from €249 to €1,869
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 | €101,236 | €99,987 | -€1,248 | -1.2% |
| Fixed assets | 21/28 | €11,771 | €13,402 | +€1,631 | +13.9% |
| Tangible fixed assets | 22/27 | €11,771 | €13,402 | +€1,631 | +13.9% |
| Furniture and vehicles | 24 | €3,281 | €2,440 | -€841 | -25.6% |
| Other tangible fixed assets | 26 | €8,491 | €10,962 | +€2,472 | +29.1% |
| Current assets | 29/58 | €89,465 | €86,585 | -€2,879 | -3.2% |
| Amounts receivable within one year | 40/41 | €58,419 | €46,391 | -€12,027 | -20.6% |
| Trade receivables | 40 | €58,419 | €46,391 | -€12,027 | -20.6% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €31,046 | €40,194 | +€9,148 | +29.5% |
| Total equity and liabilities | 10/49 | €101,236 | €99,987 | -€1,248 | -1.2% |
| Equity | 10/15 | €69,627 | €81,924 | +€12,296 | +17.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,627 | €79,924 | +€12,296 | +18.2% |
| Amounts payable | 17/49 | €31,608 | €18,064 | -€13,545 | -42.9% |
| Amounts payable within one year | 42/48 | €31,608 | €18,064 | -€13,545 | -42.9% |
| Trade debts | 44 | €5,527 | €2,409 | -€3,118 | -56.4% |
| Suppliers | 440/4 | €5,527 | €2,409 | -€3,118 | -56.4% |
| Taxes, remuneration and social security | 45 | €24,032 | €13,687 | -€10,344 | -43.0% |
| Taxes | 450/3 | €23,872 | €11,157 | -€12,714 | -53.3% |
| Remuneration and social security | 454/9 | €160 | €2,530 | +€2,370 | +1,481% |
| Other amounts payable | 47/48 | €2,050 | €1,967 | -€82 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €1,869 | +€1,620 | +652% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Non-recurring operating charges | 66A | €126 | - | -€126 | |
| Gross operating margin | 9900 | €85,763 | €17,668 | -€68,095 | -79.4% |
| Operating profit (loss) | 9901 | €85,388 | €15,749 | -€69,639 | -81.6% |
| Financial charges | 65/66B | €46 | €55 | +€9 | +20.1% |
| Recurring financial charges | 65 | €46 | €55 | +€9 | +20.1% |
| Profit (loss) for the period before taxes | 9903 | €85,342 | €15,694 | -€69,648 | -81.6% |
| Income taxes | 67/77 | €17,715 | €3,398 | -€14,317 | -80.8% |
| Profit (loss) for the period | 9904 | €67,627 | €12,296 | -€55,331 | -81.8% |
| Profit (loss) for the period to be appropriated | 9905 | €67,627 | €12,296 | -€55,331 | -81.8% |
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 18 October 2026 via checked.be.