AKKOL: 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.
AKKOL
Largest movements
- Tangible fixed assets -€15,487
down €15,487 (-84.2%), from €18,402 to €2,914
of which Furniture and vehicles: -€15,247
- Cash -€7,123
down €7,123 (-24.7%), from €28,883 to €21,760
mainly Contributions, distributions and other (-€60,000) and Other debts (-€1,295)
- Profit (loss) carried forward -€32,295
down €32,295 (-92.0%), from €35,095 to €2,799
- Tax, wage and social debts +€11,075
up €11,075 (+101%), from €11,014 to €22,089
of which Taxes: +€6,000
- Other debts -€1,295
no longer reported in 2025 (was €1,295)
- Staff costs +€9,665
up €9,665 (+24.4%), from €39,645 to €49,311
- Gross operating margin +€5,407
up €5,407 (+5.7%), from €94,555 to €99,962
- Other operating charges +€4,077
up €4,077 (+138%), from €2,955 to €7,032
- Financial charges +€1,731
up €1,731 (+41.1%), from €4,209 to €5,940
- Taxes -€1,500
down €1,500 (-15.0%), from €10,000 to €8,500
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 | €54,837 | €32,339 | -€22,498 | -41.0% |
| Fixed assets | 21/28 | €18,402 | €2,914 | -€15,487 | -84.2% |
| Tangible fixed assets | 22/27 | €18,402 | €2,914 | -€15,487 | -84.2% |
| Plant, machinery and equipment | 23 | €1,014 | €774 | -€240 | -23.7% |
| Furniture and vehicles | 24 | €17,388 | €2,141 | -€15,247 | -87.7% |
| Current assets | 29/58 | €36,435 | €29,424 | -€7,011 | -19.2% |
| Amounts receivable within one year | 40/41 | €7,552 | €7,664 | +€112 | +1.5% |
| Trade receivables | 40 | - | €5,299 | +€5,299 | |
| Other amounts receivable | 41 | €7,552 | €2,365 | -€5,187 | -68.7% |
| Cash at bank and in hand | 54/58 | €28,883 | €21,760 | -€7,123 | -24.7% |
| Total equity and liabilities | 10/49 | €54,837 | €32,339 | -€22,498 | -41.0% |
| Equity | 10/15 | €38,095 | €5,799 | -€32,295 | -84.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,095 | €2,799 | -€32,295 | -92.0% |
| Amounts payable | 17/49 | €16,742 | €26,540 | +€9,797 | +58.5% |
| Amounts payable within one year | 42/48 | €16,742 | €26,540 | +€9,797 | +58.5% |
| Trade debts | 44 | €4,433 | €4,451 | +€18 | +0.4% |
| Suppliers | 440/4 | €4,433 | €4,451 | +€18 | +0.4% |
| Taxes, remuneration and social security | 45 | €11,014 | €22,089 | +€11,075 | +101% |
| Taxes | 450/3 | €10,000 | €16,000 | +€6,000 | +60.0% |
| Remuneration and social security | 454/9 | €1,014 | €6,089 | +€5,075 | +500% |
| Other amounts payable | 47/48 | €1,295 | - | -€1,295 | |
| Remuneration, social security and pensions | 62 | €39,645 | €49,311 | +€9,665 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,650 | €1,475 | -€1,176 | -44.4% |
| Other operating charges | 640/8 | €2,955 | €7,032 | +€4,077 | +138% |
| Gross operating margin | 9900 | €94,555 | €99,962 | +€5,407 | +5.7% |
| Operating profit (loss) | 9901 | €49,304 | €42,144 | -€7,159 | -14.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,209 | €5,940 | +€1,731 | +41.1% |
| Recurring financial charges | 65 | €4,209 | €5,940 | +€1,731 | +41.1% |
| Profit (loss) for the period before taxes | 9903 | €45,095 | €36,205 | -€8,890 | -19.7% |
| Income taxes | 67/77 | €10,000 | €8,500 | -€1,500 | -15.0% |
| Profit (loss) for the period | 9904 | €35,095 | €27,705 | -€7,390 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €35,095 | €27,705 | -€7,390 | -21.1% |
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 14 October 2026 via checked.be.