AKKUS 27: 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.
AKKUS 27
Largest movements
- Cash +€340
up €340 (+24.6%), from €1,385 to €1,725
mainly Net result for the year (+€1,694) and Trade debts (+€481)
- Other debts -€1,770
down €1,770 (-51.7%), from €3,425 to €1,655
- Profit (loss) carried forward +€1,694
up €1,694 (+18.4%), from -€9,222 to -€7,528
- Trade debts +€481
up €481 (+279%), from €173 to €654
- Tax, wage and social debts -€65
down €65 (-3.1%), from €2,101 to €2,036
- Gross operating margin -€1,036
down €1,036 (-33.6%), from €3,088 to €2,051
- Other operating charges -€529
down €529 (-88.5%), from €598 to €69
- Financial charges -€300
down €300 (-51.0%), from €589 to €289
- Depreciation -€247
no longer reported in 2025 (was €247)
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 | €2,677 | €3,017 | +€340 | +12.7% |
| Fixed assets | 21/28 | €1,292 | €1,292 | = | 0.0% |
| Financial fixed assets | 28 | €1,292 | €1,292 | = | 0.0% |
| Current assets | 29/58 | €1,385 | €1,725 | +€340 | +24.6% |
| Cash at bank and in hand | 54/58 | €1,385 | €1,725 | +€340 | +24.6% |
| Total equity and liabilities | 10/49 | €2,677 | €3,017 | +€340 | +12.7% |
| Equity | 10/15 | -€3,022 | -€1,328 | +€1,694 | +56.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,222 | -€7,528 | +€1,694 | +18.4% |
| Amounts payable | 17/49 | €5,699 | €4,345 | -€1,354 | -23.8% |
| Amounts payable within one year | 42/48 | €5,699 | €4,345 | -€1,354 | -23.8% |
| Trade debts | 44 | €173 | €654 | +€481 | +279% |
| Suppliers | 440/4 | €173 | €654 | +€481 | +279% |
| Taxes, remuneration and social security | 45 | €2,101 | €2,036 | -€65 | -3.1% |
| Taxes | 450/3 | €2,101 | €2,036 | -€65 | -3.1% |
| Other amounts payable | 47/48 | €3,425 | €1,655 | -€1,770 | -51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €247 | - | -€247 | |
| Other operating charges | 640/8 | €598 | €69 | -€529 | -88.5% |
| Gross operating margin | 9900 | €3,088 | €2,051 | -€1,036 | -33.6% |
| Operating profit (loss) | 9901 | €2,243 | €1,982 | -€261 | -11.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €589 | €289 | -€300 | -51.0% |
| Recurring financial charges | 65 | €589 | €289 | -€300 | -51.0% |
| Profit (loss) for the period before taxes | 9903 | €1,655 | €1,694 | +€39 | +2.4% |
| Profit (loss) for the period | 9904 | €1,655 | €1,694 | +€39 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,655 | €1,694 | +€39 | +2.4% |
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 23 October 2026 via checked.be.