AKKI: 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.
AKKI
Largest movements
- Cash +€264,813
up €264,813 (+42.1%), from €628,814 to €893,627
mainly Net result for the year (+€468,769) and Trade debts (+€214,013)
- Receivables within one year +€227,269
up €227,269 (+49.2%), from €461,919 to €689,188
of which Trade receivables: +€312,328
- Tangible fixed assets +€211,033
up €211,033 (+14.2%), from €1.5m to €1.7m
of which Land and buildings: +€373,420
- Reserves +€389,231
up €389,231 (+34.6%), from €1.1m to €1.5m
of which Distributable reserves: +€389,231
- Trade debts +€214,013
up €214,013 (+282.7%), from €75,703 to €289,716
- Tax, wage and social debts +€103,783
up €103,783 (+47.5%), from €218,604 to €322,387
of which Taxes: +€78,891
- Debts after one year +€79,263
up €79,263 (+8.0%), from €993,442 to €1.1m
- Current portion of long-term debt -€74,170
down €74,170 (-48.9%), from €151,682 to €77,512
- Gross operating margin +€927,344
up €927,344 (+31.4%), from €3.0m to €3.9m
- Staff costs +€706,603
up €706,603 (+32.9%), from €2.1m to €2.9m
- Write-downs +€83,588
up €83,588 (+823.4%), from €10,152 to €93,740
- Taxes +€48,552
up €48,552 (+26.2%), from €184,961 to €233,513
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 | €2,586,447 | €3,296,426 | +€709,979 | +27.4% |
| Fixed assets | 21/28 | €1,486,879 | €1,697,777 | +€210,898 | +14.2% |
| Tangible fixed assets | 22/27 | €1,485,946 | €1,696,979 | +€211,033 | +14.2% |
| Land and buildings | 22 | €1,201,073 | €1,574,493 | +€373,420 | +31.1% |
| Plant, machinery and equipment | 23 | €80,407 | €62,767 | -€17,640 | -21.9% |
| Furniture and vehicles | 24 | €204,466 | €59,719 | -€144,747 | -70.8% |
| Financial fixed assets | 28 | €933 | €798 | -€135 | -14.5% |
| Current assets | 29/58 | €1,099,568 | €1,598,649 | +€499,081 | +45.4% |
| Amounts receivable within one year | 40/41 | €461,919 | €689,188 | +€227,269 | +49.2% |
| Trade receivables | 40 | €340,028 | €652,356 | +€312,328 | +91.9% |
| Other amounts receivable | 41 | €121,891 | €36,832 | -€85,059 | -69.8% |
| Cash at bank and in hand | 54/58 | €628,814 | €893,627 | +€264,813 | +42.1% |
| Deferred charges and accrued income | 490/1 | €8,835 | €15,834 | +€6,999 | +79.2% |
| Total equity and liabilities | 10/49 | €2,586,447 | €3,296,426 | +€709,979 | +27.4% |
| Equity | 10/15 | €1,144,624 | €1,533,855 | +€389,231 | +34.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,124,624 | €1,513,855 | +€389,231 | +34.6% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,122,624 | €1,511,855 | +€389,231 | +34.7% |
| Amounts payable | 17/49 | €1,441,823 | €1,762,571 | +€320,748 | +22.2% |
| Amounts payable after more than one year | 17 | €993,442 | €1,072,705 | +€79,263 | +8.0% |
| Financial debts | 170/4 | €993,442 | €1,072,705 | +€79,263 | +8.0% |
| Amounts payable within one year | 42/48 | €448,381 | €689,866 | +€241,485 | +53.9% |
| Current portion of amounts payable after more than one year | 42 | €151,682 | €77,512 | -€74,170 | -48.9% |
| Trade debts | 44 | €75,703 | €289,716 | +€214,013 | +282.7% |
| Suppliers | 440/4 | €75,703 | €289,716 | +€214,013 | +282.7% |
| Taxes, remuneration and social security | 45 | €218,604 | €322,387 | +€103,783 | +47.5% |
| Taxes | 450/3 | €51,368 | €130,259 | +€78,891 | +153.6% |
| Remuneration and social security | 454/9 | €167,236 | €192,128 | +€24,892 | +14.9% |
| Other amounts payable | 47/48 | €2,392 | €251 | -€2,141 | -89.5% |
| Remuneration, social security and pensions | 62 | €2,147,380 | €2,853,983 | +€706,603 | +32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €120,666 | €115,119 | -€5,547 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,152 | €93,740 | +€83,588 | +823.4% |
| Other operating charges | 640/8 | €103,457 | €81,448 | -€22,009 | -21.3% |
| Gross operating margin | 9900 | €2,955,379 | €3,882,723 | +€927,344 | +31.4% |
| Operating profit (loss) | 9901 | €573,724 | €738,433 | +€164,709 | +28.7% |
| Financial income | 75/76B | €59 | €3,194 | +€3,135 | +5313.6% |
| Recurring financial income | 75 | €59 | €3,194 | +€3,135 | +5313.6% |
| Financial charges | 65/66B | €21,190 | €39,345 | +€18,155 | +85.7% |
| Recurring financial charges | 65 | €21,190 | €39,345 | +€18,155 | +85.7% |
| Profit (loss) for the period before taxes | 9903 | €552,593 | €702,282 | +€149,689 | +27.1% |
| Income taxes | 67/77 | €184,961 | €233,513 | +€48,552 | +26.2% |
| Profit (loss) for the period | 9904 | €367,632 | €468,769 | +€101,137 | +27.5% |
| Profit (loss) for the period to be appropriated | 9905 | €367,632 | €468,769 | +€101,137 | +27.5% |
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 3 October 2026 via checked.be.