AKI S: 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.
AKI S
Largest movements
- Receivables within one year +€6,313
up €6,313 (+3785.6%), from €167 to €6,480
- Tangible fixed assets -€1,037
down €1,037 (-44.8%), from €2,314 to €1,277
of which Furniture and vehicles: -€621
- Intangible fixed assets -€850
down €850 (-80.0%), from €1,063 to €213
- Cash +€228
up €228 (+37.7%), from €605 to €834
mainly Net result for the year (+€14,040) and Depreciation (+€1,887)
- Profit (loss) carried forward +€14,040
up €14,040 (+55.2%), from -€25,434 to -€11,393
- Other debts -€8,913
down €8,913 (-59.7%), from €14,942 to €6,029
- Trade debts -€910
down €910 (-58.1%), from €1,566 to €656
- Tax, wage and social debts +€437
up €437 (+64.8%), from €675 to €1,111
- Gross operating margin +€12,088
up €12,088 (+230.8%), from €5,238 to €17,326
- Purchases and services +€8,357
up €8,357 (+43.9%), from €19,038 to €27,395
- Other operating charges +€807
up €807 (+137.5%), from €587 to €1,394
- Financial charges -€206
down €206 (-98.1%), from €210 to €4
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 | €4,149 | €8,803 | +€4,654 | +112.2% |
| Fixed assets | 21/28 | €3,377 | €1,489 | -€1,887 | -55.9% |
| Intangible fixed assets | 21 | €1,063 | €213 | -€850 | -80.0% |
| Tangible fixed assets | 22/27 | €2,314 | €1,277 | -€1,037 | -44.8% |
| Furniture and vehicles | 24 | €1,385 | €764 | -€621 | -44.8% |
| Other tangible fixed assets | 26 | €929 | €513 | -€416 | -44.8% |
| Current assets | 29/58 | €772 | €7,314 | +€6,541 | +847.1% |
| Amounts receivable within one year | 40/41 | €167 | €6,480 | +€6,313 | +3785.6% |
| Trade receivables | 40 | €167 | €6,480 | +€6,313 | +3785.6% |
| Cash at bank and in hand | 54/58 | €605 | €834 | +€228 | +37.7% |
| Total equity and liabilities | 10/49 | €4,149 | €8,803 | +€4,654 | +112.2% |
| Equity | 10/15 | -€13,034 | €1,007 | +€14,040 | |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,434 | -€11,393 | +€14,040 | +55.2% |
| Amounts payable | 17/49 | €17,183 | €7,796 | -€9,386 | -54.6% |
| Amounts payable within one year | 42/48 | €17,183 | €7,796 | -€9,386 | -54.6% |
| Trade debts | 44 | €1,566 | €656 | -€910 | -58.1% |
| Suppliers | 440/4 | €1,566 | €656 | -€910 | -58.1% |
| Taxes, remuneration and social security | 45 | €675 | €1,111 | +€437 | +64.8% |
| Taxes | 450/3 | €675 | €1,111 | +€437 | +64.8% |
| Other amounts payable | 47/48 | €14,942 | €6,029 | -€8,913 | -59.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €19,038 | €27,395 | +€8,357 | +43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,887 | €1,887 | = | 0.0% |
| Other operating charges | 640/8 | €587 | €1,394 | +€807 | +137.5% |
| Gross operating margin | 9900 | €5,238 | €17,326 | +€12,088 | +230.8% |
| Operating profit (loss) | 9901 | €2,764 | €14,045 | +€11,281 | +408.1% |
| Financial charges | 65/66B | €210 | €4 | -€206 | -98.1% |
| Recurring financial charges | 65 | €210 | €4 | -€206 | -98.1% |
| Profit (loss) for the period before taxes | 9903 | €2,554 | €14,040 | +€11,487 | +449.7% |
| Profit (loss) for the period | 9904 | €2,554 | €14,040 | +€11,487 | +449.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,554 | €14,040 | +€11,487 | +449.7% |
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 11 October 2026 via checked.be.