AKLAN BV: 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.
AKLAN BV
Largest movements
- Receivables within one year +€77,353
up €77,353 (+28.7%), from €269,474 to €346,827
of which Other amounts receivable: +€39,241
- Deferred charges and accrued income -€72,739
down €72,739 (-73.7%), from €98,675 to €25,936
- Tangible fixed assets +€13,337
up €13,337 (+55.9%), from €23,851 to €37,188
of which Plant, machinery and equipment: +€8,234
- Reserves +€42,148
up €42,148 (+13.1%), from €322,111 to €364,259
- Tax, wage and social debts -€40,989
down €40,989 (-12.3%), from €333,883 to €292,894
of which Taxes: -€37,583
- Trade debts +€22,715
up €22,715 (+22.8%), from €99,520 to €122,235
- Gross operating margin +€98,592
up €98,592 (+4.0%), from €2.5m to €2.6m
- Staff costs +€91,840
up €91,840 (+3.9%), from €2.4m to €2.5m
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 | €790,030 | €813,904 | +€23,874 | +3.0% |
| Fixed assets | 21/28 | €23,851 | €37,188 | +€13,337 | +55.9% |
| Tangible fixed assets | 22/27 | €23,851 | €37,188 | +€13,337 | +55.9% |
| Plant, machinery and equipment | 23 | - | €8,234 | +€8,234 | |
| Furniture and vehicles | 24 | €23,851 | €28,954 | +€5,103 | +21.4% |
| Current assets | 29/58 | €766,179 | €776,716 | +€10,537 | +1.4% |
| Amounts receivable after more than one year | 29 | €190,000 | €190,000 | = | 0.0% |
| Other amounts receivable | 291 | €190,000 | €190,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €269,474 | €346,827 | +€77,353 | +28.7% |
| Trade receivables | 40 | €107,045 | €145,157 | +€38,112 | +35.6% |
| Other amounts receivable | 41 | €162,429 | €201,670 | +€39,241 | +24.2% |
| Cash at bank and in hand | 54/58 | €208,030 | €213,953 | +€5,923 | +2.8% |
| Deferred charges and accrued income | 490/1 | €98,675 | €25,936 | -€72,739 | -73.7% |
| Total equity and liabilities | 10/49 | €790,030 | €813,904 | +€23,874 | +3.0% |
| Equity | 10/15 | €356,504 | €398,652 | +€42,148 | +11.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | - | -€2,500 | |
| Issued capital | 100 | €2,500 | - | -€2,500 | |
| Reserves | 13 | €322,111 | €364,259 | +€42,148 | +13.1% |
| Distributable reserves | 133 | €322,111 | €364,259 | +€42,148 | +13.1% |
| Profit (loss) carried forward | 14 | €31,893 | €31,893 | = | 0.0% |
| Amounts payable | 17/49 | €433,526 | €415,252 | -€18,274 | -4.2% |
| Amounts payable within one year | 42/48 | €433,526 | €415,252 | -€18,274 | -4.2% |
| Trade debts | 44 | €99,520 | €122,235 | +€22,715 | +22.8% |
| Suppliers | 440/4 | €99,520 | €122,235 | +€22,715 | +22.8% |
| Taxes, remuneration and social security | 45 | €333,883 | €292,894 | -€40,989 | -12.3% |
| Taxes | 450/3 | €117,120 | €79,537 | -€37,583 | -32.1% |
| Remuneration and social security | 454/9 | €216,763 | €213,357 | -€3,406 | -1.6% |
| Other amounts payable | 47/48 | €123 | €123 | = | 0.0% |
| Non-recurring operating income | 76A | - | €285 | +€285 | |
| Remuneration, social security and pensions | 62 | €2,382,479 | €2,474,320 | +€91,840 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,338 | €12,996 | -€8,342 | -39.1% |
| Other operating charges | 640/8 | €7,564 | €6,511 | -€1,053 | -13.9% |
| Gross operating margin | 9900 | €2,460,094 | €2,558,686 | +€98,592 | +4.0% |
| Operating profit (loss) | 9901 | €48,713 | €64,859 | +€16,147 | +33.1% |
| Financial income | 75/76B | €14,089 | €5,074 | -€9,015 | -64.0% |
| Recurring financial income | 75 | €14,089 | €5,074 | -€9,015 | -64.0% |
| Financial charges | 65/66B | €4,276 | €4,356 | +€80 | +1.9% |
| Recurring financial charges | 65 | €4,276 | €4,356 | +€80 | +1.9% |
| Profit (loss) for the period before taxes | 9903 | €58,525 | €65,577 | +€7,052 | +12.0% |
| Income taxes | 67/77 | €19,103 | €23,429 | +€4,326 | +22.6% |
| Profit (loss) for the period | 9904 | €39,423 | €42,148 | +€2,725 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,423 | €42,148 | +€2,725 | +6.9% |
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 8 October 2026 via checked.be.