AKH CONSTRUCTION: 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 CONSTRUCTION
Largest movements
- Deferred charges and accrued income +€26,479
new in 2025: €26,479
- Cash +€7,684
up €7,684 (+2,546%), from €302 to €7,985
mainly Trade debts (+€18,863) and Net result for the year (+€9,436)
- Receivables within one year -€2,087
down €2,087 (-12.4%), from €16,878 to €14,791
of which Other amounts receivable: -€1,416
- Trade debts +€18,863
up €18,863 (+128%), from €14,709 to €33,572
- Profit (loss) carried forward +€9,436
up €9,436, from -€757 to €8,679
- Other debts +€2,300
up €2,300 (+66.0%), from €3,485 to €5,785
- Tax, wage and social debts +€1,307
new in 2025: €1,307
- Gross operating margin +€21,436
up €21,436, from -€7,775 to €13,661
- Taxes +€1,307
new in 2025: €1,307
- Other operating charges +€1,290
up €1,290 (+90.4%), from €1,427 to €2,718
- Financial income -€753
down €753 (-98.1%), from €767 to €14
- Financial charges -€175
down €175 (-44.8%), from €390 to €215
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 | €19,437 | €51,343 | +€31,906 | +164% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €19,437 | €51,343 | +€31,906 | +164% |
| Stocks and contracts in progress | 3 | €2,257 | €2,088 | -€169 | -7.5% |
| Stocks | 30/36 | €2,257 | €2,088 | -€169 | -7.5% |
| Amounts receivable within one year | 40/41 | €16,878 | €14,791 | -€2,087 | -12.4% |
| Trade receivables | 40 | €14,173 | €13,501 | -€671 | -4.7% |
| Other amounts receivable | 41 | €2,706 | €1,290 | -€1,416 | -52.3% |
| Cash at bank and in hand | 54/58 | €302 | €7,985 | +€7,684 | +2,546% |
| Deferred charges and accrued income | 490/1 | - | €26,479 | +€26,479 | |
| Total equity and liabilities | 10/49 | €19,437 | €51,343 | +€31,906 | +164% |
| Equity | 10/15 | €1,243 | €10,679 | +€9,436 | +759% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€757 | €8,679 | +€9,436 | |
| Amounts payable | 17/49 | €18,194 | €40,664 | +€22,470 | +124% |
| Amounts payable within one year | 42/48 | €18,194 | €40,664 | +€22,470 | +124% |
| Trade debts | 44 | €14,709 | €33,572 | +€18,863 | +128% |
| Suppliers | 440/4 | €14,709 | €33,572 | +€18,863 | +128% |
| Taxes, remuneration and social security | 45 | - | €1,307 | +€1,307 | |
| Taxes | 450/3 | - | €1,307 | +€1,307 | |
| Other amounts payable | 47/48 | €3,485 | €5,785 | +€2,300 | +66.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €82 | - | -€82 | |
| Other operating charges | 640/8 | €1,427 | €2,718 | +€1,290 | +90.4% |
| Gross operating margin | 9900 | -€7,775 | €13,661 | +€21,436 | |
| Operating profit (loss) | 9901 | -€9,284 | €10,944 | +€20,228 | |
| Financial income | 75/76B | €767 | €14 | -€753 | -98.1% |
| Recurring financial income | 75 | €767 | €14 | -€753 | -98.1% |
| Financial charges | 65/66B | €390 | €215 | -€175 | -44.8% |
| Recurring financial charges | 65 | €390 | €215 | -€175 | -44.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,907 | €10,743 | +€19,650 | |
| Income taxes | 67/77 | - | €1,307 | +€1,307 | |
| Profit (loss) for the period | 9904 | -€8,907 | €9,436 | +€18,343 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,907 | €9,436 | +€18,343 |
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.