AKIS: 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.
AKIS
Largest movements
- Cash -€6,447
down €6,447 (-6.7%), from €96,202 to €89,756
mainly Investment in fixed assets (net) (-€32,481) and Contributions, distributions and other (-€12,711)
- Tangible fixed assets +€6,318
up €6,318 (+2.5%), from €256,310 to €262,627
of which Furniture and vehicles: +€3,807
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€2,822
up €2,822 (+5.1%), from €55,881 to €58,704
- Depreciation +€1,194
up €1,194 (+4.8%), from €24,970 to €26,164
- Taxes +€821
up €821 (+7.7%), from €10,677 to €11,498
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 | €354,723 | €358,461 | +€3,738 | +1.1% |
| Fixed assets | 21/28 | €256,310 | €262,627 | +€6,318 | +2.5% |
| Tangible fixed assets | 22/27 | €256,310 | €262,627 | +€6,318 | +2.5% |
| Land and buildings | 22 | €255,080 | €258,170 | +€3,090 | +1.2% |
| Plant, machinery and equipment | 23 | €1,230 | €650 | -€579 | -47.1% |
| Furniture and vehicles | 24 | - | €3,807 | +€3,807 | |
| Current assets | 29/58 | €98,413 | €95,834 | -€2,580 | -2.6% |
| Amounts receivable within one year | 40/41 | - | €3,341 | +€3,341 | |
| Other amounts receivable | 41 | - | €3,341 | +€3,341 | |
| Cash at bank and in hand | 54/58 | €96,202 | €89,756 | -€6,447 | -6.7% |
| Deferred charges and accrued income | 490/1 | €2,211 | €2,737 | +€526 | +23.8% |
| Total equity and liabilities | 10/49 | €354,723 | €358,461 | +€3,738 | +1.1% |
| Equity | 10/15 | €335,079 | €335,982 | +€902 | +0.3% |
| Contributions | 10/11 | €148,736 | €148,736 | = | 0.0% |
| Reserves | 13 | €168,560 | €169,462 | +€902 | +0.5% |
| Tax-exempt reserves | 132 | €33,848 | €25,539 | -€8,309 | -24.5% |
| Distributable reserves | 133 | €134,712 | €143,923 | +€9,211 | +6.8% |
| Profit (loss) carried forward | 14 | €17,784 | €17,784 | = | 0.0% |
| Provisions and deferred taxes | 16 | €11,283 | €8,513 | -€2,770 | -24.5% |
| Deferred taxes | 168 | €11,283 | €8,513 | -€2,770 | -24.5% |
| Amounts payable | 17/49 | €8,361 | €13,967 | +€5,606 | +67.0% |
| Amounts payable within one year | 42/48 | €7,049 | €11,380 | +€4,331 | +61.4% |
| Current portion of amounts payable after more than one year | 42 | €6,241 | €9,071 | +€2,830 | +45.3% |
| Trade debts | 44 | - | €811 | +€811 | |
| Suppliers | 440/4 | - | €811 | +€811 | |
| Taxes, remuneration and social security | 45 | €677 | €1,498 | +€821 | +121.4% |
| Taxes | 450/3 | €677 | €1,498 | +€821 | +121.4% |
| Other amounts payable | 47/48 | €131 | - | -€131 | |
| Accrued charges and deferred income | 492/3 | €1,312 | €2,587 | +€1,274 | +97.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,970 | €26,164 | +€1,194 | +4.8% |
| Other operating charges | 640/8 | €10,125 | €10,149 | +€24 | +0.2% |
| Gross operating margin | 9900 | €55,881 | €58,704 | +€2,822 | +5.1% |
| Operating profit (loss) | 9901 | €20,786 | €22,391 | +€1,605 | +7.7% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €48 | €53 | +€5 | +9.4% |
| Recurring financial charges | 65 | €48 | €53 | +€5 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €20,738 | €22,342 | +€1,604 | +7.7% |
| Transfer from deferred taxes | 780 | €4,431 | €2,770 | -€1,662 | -37.5% |
| Income taxes | 67/77 | €10,677 | €11,498 | +€821 | +7.7% |
| Profit (loss) for the period | 9904 | €14,493 | €13,614 | -€879 | -6.1% |
| Transfer from tax-exempt reserves | 789 | €6,647 | €8,309 | +€1,662 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €21,140 | €21,922 | +€783 | +3.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.