AKH-TECH: what changed
Two fiscal 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-TECH
Largest movements
- Receivables within one year -€84,015
down €84,015 (-68.8%), from €122,155 to €38,139
of which Trade receivables: -€58,897
- Tangible fixed assets -€37,747
down €37,747 (-35.3%), from €107,049 to €69,302
- Cash +€15,755
up €15,755 (+3580581.8%), from €0 to €15,755
mainly Receivables within one year (+€84,015) and Depreciation (+€41,010)
- Deferred charges and accrued income -€12,832
down €12,832 (-23.2%), from €55,225 to €42,393
- Debts after one year -€50,862
down €50,862 (-51.6%), from €98,549 to €47,687
- Tax, wage and social debts -€33,269
down €33,269 (-100.0%), from €33,269 to €0
of which Taxes: -€23,248
- Trade debts -€27,398
down €27,398 (-96.7%), from €28,319 to €921
- Profit (loss) carried forward +€21,765
up €21,765 (+42.3%), from -€51,428 to -€29,663
- Other debts -€19,381
no longer reported in 2025 (was €19,381)
- Staff costs -€68,994
down €68,994 (-79.3%), from €86,974 to €17,980
- Gross operating margin +€44,779
up €44,779 (+54.4%), from €82,374 to €127,153
- Other operating charges +€16,244
up €16,244 (+169.7%), from €9,570 to €25,814
- Taxes +€10,239
up €10,239 (+343593.3%), from €3 to €10,242
- Depreciation +€10,029
up €10,029 (+32.4%), from €30,980 to €41,010
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.
Cash bridge derived
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 | €284,429 | €165,589 | -€118,840 | -41.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €107,049 | €69,302 | -€37,747 | -35.3% |
| Tangible fixed assets | 22/27 | €107,049 | €69,302 | -€37,747 | -35.3% |
| Plant, machinery and equipment | 23 | €17,925 | €12,545 | -€5,380 | -30.0% |
| Furniture and vehicles | 24 | €25,922 | €9,033 | -€16,889 | -65.2% |
| Leasing and similar rights | 25 | €63,202 | €47,724 | -€15,478 | -24.5% |
| Current assets | 29/58 | €177,380 | €96,287 | -€81,093 | -45.7% |
| Amounts receivable within one year | 40/41 | €122,155 | €38,139 | -€84,015 | -68.8% |
| Trade receivables | 40 | €58,897 | - | -€58,897 | |
| Other amounts receivable | 41 | €63,258 | €38,139 | -€25,119 | -39.7% |
| Cash at bank and in hand | 54/58 | €0 | €15,755 | +€15,755 | +3580581.8% |
| Deferred charges and accrued income | 490/1 | €55,225 | €42,393 | -€12,832 | -23.2% |
| Total equity and liabilities | 10/49 | €284,429 | €165,589 | -€118,840 | -41.8% |
| Equity | 10/15 | €16,586 | €38,351 | +€21,765 | +131.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €65,514 | €65,514 | = | 0.0% |
| Distributable reserves | 133 | €65,514 | €65,514 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,428 | -€29,663 | +€21,765 | +42.3% |
| Amounts payable | 17/49 | €267,843 | €127,238 | -€140,605 | -52.5% |
| Amounts payable after more than one year | 17 | €98,549 | €47,687 | -€50,862 | -51.6% |
| Financial debts | 170/4 | €98,549 | €47,687 | -€50,862 | -51.6% |
| Amounts payable within one year | 42/48 | €133,967 | €51,783 | -€82,184 | -61.3% |
| Current portion of amounts payable after more than one year | 42 | €52,901 | €50,862 | -€2,039 | -3.9% |
| Financial debts | 43 | €97 | - | -€97 | |
| Credit institutions | 430/8 | €97 | - | -€97 | |
| Trade debts | 44 | €28,319 | €921 | -€27,398 | -96.7% |
| Suppliers | 440/4 | €28,319 | €921 | -€27,398 | -96.7% |
| Taxes, remuneration and social security | 45 | €33,269 | €0 | -€33,269 | -100.0% |
| Taxes | 450/3 | €23,248 | €0 | -€23,248 | -100.0% |
| Remuneration and social security | 454/9 | €10,021 | - | -€10,021 | |
| Other amounts payable | 47/48 | €19,381 | - | -€19,381 | |
| Accrued charges and deferred income | 492/3 | €35,326 | €27,767 | -€7,559 | -21.4% |
| Remuneration, social security and pensions | 62 | €86,974 | €17,980 | -€68,994 | -79.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,980 | €41,010 | +€10,029 | +32.4% |
| Other operating charges | 640/8 | €9,570 | €25,814 | +€16,244 | +169.7% |
| Gross operating margin | 9900 | €82,374 | €127,153 | +€44,779 | +54.4% |
| Operating profit (loss) | 9901 | -€45,150 | €42,350 | +€87,500 | |
| Financial income | 75/76B | €20 | €97 | +€77 | +379.2% |
| Recurring financial income | 75 | €20 | €97 | +€77 | +379.2% |
| Financial charges | 65/66B | €6,295 | €10,440 | +€4,145 | +65.9% |
| Recurring financial charges | 65 | €6,295 | €10,440 | +€4,145 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | -€51,425 | €32,007 | +€83,432 | |
| Income taxes | 67/77 | €3 | €10,242 | +€10,239 | +343593.3% |
| Profit (loss) for the period | 9904 | -€51,428 | €21,765 | +€73,193 | |
| Profit (loss) for the period to be appropriated | 9905 | -€51,428 | €21,765 | +€73,193 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.