AKLI: 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.
AKLI
Largest movements
- Tangible fixed assets +€161,247
up €161,247 (+731.6%), from €22,040 to €183,288
of which Land and buildings: +€150,817
- Cash -€74,315
down €74,315 (-59.6%), from €124,672 to €50,356
mainly Investment in fixed assets (net) (-€174,985) and Net result for the year (-€41,936)
- Receivables within one year -€19,959
down €19,959 (-13.8%), from €144,402 to €124,444
of which Trade receivables: -€28,689
- Stocks and contracts +€10,600
new in 2025: €10,600
- Debts after one year +€124,555
new in 2025: €124,555
- Profit (loss) carried forward -€41,936
down €41,936 (-16.7%), from €250,586 to €208,650
- Tax, wage and social debts -€23,764
down €23,764 (-61.1%), from €38,869 to €15,105
of which Taxes: -€23,602
- Current portion of long-term debt +€21,782
new in 2025: €21,782
- Gross operating margin -€235,161
down €235,161 (-90.8%), from €259,067 to €23,906
- Taxes -€44,812
down €44,812 (-99.1%), from €45,201 to €389
- Staff costs +€16,197
up €16,197 (+45.0%), from €35,988 to €52,184
- Depreciation +€9,811
up €9,811 (+249.9%), from €3,926 to €13,737
- Financial income +€8,732
up €8,732 (+174636.0%), from €5 to €8,737
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 | €293,477 | €372,091 | +€78,614 | +26.8% |
| Fixed assets | 21/28 | €24,403 | €185,651 | +€161,247 | +660.8% |
| Tangible fixed assets | 22/27 | €22,040 | €183,288 | +€161,247 | +731.6% |
| Land and buildings | 22 | €12,973 | €163,790 | +€150,817 | +1162.5% |
| Plant, machinery and equipment | 23 | - | €9,094 | +€9,094 | |
| Furniture and vehicles | 24 | €9,067 | €10,403 | +€1,336 | +14.7% |
| Financial fixed assets | 28 | €2,363 | €2,363 | = | 0.0% |
| Current assets | 29/58 | €269,074 | €186,441 | -€82,633 | -30.7% |
| Stocks and contracts in progress | 3 | - | €10,600 | +€10,600 | |
| Stocks | 30/36 | - | €10,600 | +€10,600 | |
| Amounts receivable within one year | 40/41 | €144,402 | €124,444 | -€19,959 | -13.8% |
| Trade receivables | 40 | €57,543 | €28,854 | -€28,689 | -49.9% |
| Other amounts receivable | 41 | €86,859 | €95,590 | +€8,730 | +10.1% |
| Cash at bank and in hand | 54/58 | €124,672 | €50,356 | -€74,315 | -59.6% |
| Deferred charges and accrued income | 490/1 | - | €1,041 | +€1,041 | |
| Total equity and liabilities | 10/49 | €293,477 | €372,091 | +€78,614 | +26.8% |
| Equity | 10/15 | €252,586 | €210,650 | -€41,936 | -16.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €250,586 | €208,650 | -€41,936 | -16.7% |
| Amounts payable | 17/49 | €40,891 | €161,442 | +€120,550 | +294.8% |
| Amounts payable after more than one year | 17 | - | €124,555 | +€124,555 | |
| Financial debts | 170/4 | - | €124,555 | +€124,555 | |
| Amounts payable within one year | 42/48 | €40,891 | €36,887 | -€4,004 | -9.8% |
| Current portion of amounts payable after more than one year | 42 | - | €21,782 | +€21,782 | |
| Trade debts | 44 | €2,022 | - | -€2,022 | |
| Suppliers | 440/4 | €2,022 | - | -€2,022 | |
| Taxes, remuneration and social security | 45 | €38,869 | €15,105 | -€23,764 | -61.1% |
| Taxes | 450/3 | €34,146 | €10,544 | -€23,602 | -69.1% |
| Remuneration and social security | 454/9 | €4,723 | €4,561 | -€162 | -3.4% |
| Remuneration, social security and pensions | 62 | €35,988 | €52,184 | +€16,197 | +45.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,926 | €13,737 | +€9,811 | +249.9% |
| Other operating charges | 640/8 | €345 | €105 | -€240 | -69.7% |
| Gross operating margin | 9900 | €259,067 | €23,906 | -€235,161 | -90.8% |
| Operating profit (loss) | 9901 | €218,808 | -€42,121 | -€260,929 | |
| Financial income | 75/76B | €5 | €8,737 | +€8,732 | +174636.0% |
| Recurring financial income | 75 | €5 | €8,737 | +€8,732 | +174636.0% |
| Financial charges | 65/66B | €42 | €8,164 | +€8,122 | +19282.2% |
| Recurring financial charges | 65 | €42 | €8,164 | +€8,122 | +19282.2% |
| Profit (loss) for the period before taxes | 9903 | €218,771 | -€41,548 | -€260,319 | |
| Income taxes | 67/77 | €45,201 | €389 | -€44,812 | -99.1% |
| Profit (loss) for the period | 9904 | €173,570 | -€41,936 | -€215,507 | |
| Profit (loss) for the period to be appropriated | 9905 | €173,570 | -€41,936 | -€215,507 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.