AKLML: 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.
AKLML
Largest movements
- Tangible fixed assets -€7,200
down €7,200 (-27.2%), from €26,479 to €19,279
- Receivables within one year -€3,910
down €3,910 (-10.5%), from €37,305 to €33,395
of which Other amounts receivable: -€3,910
- Debts after one year -€7,308
down €7,308 (-56.9%), from €12,846 to €5,538
- Trade debts -€4,855
down €4,855 (-22.6%), from €21,526 to €16,671
- Other debts +€1,180
new in 2023: €1,180
- Gross operating margin +€24,033
up €24,033, from -€16,847 to €7,186
- Depreciation +€7,200
new in 2023: €7,200
- Taxes -€3,854
down €3,854 (-99.6%), from €3,870 to €16
- Financial income -€442
down €442 (-19.0%), from €2,328 to €1,886
- Other operating charges +€226
up €226 (+19.6%), from €1,153 to €1,379
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,850 | €53,135 | -€10,715 | -16.8% |
| Fixed assets | 21/28 | €26,479 | €19,279 | -€7,200 | -27.2% |
| Tangible fixed assets | 22/27 | €26,479 | €19,279 | -€7,200 | -27.2% |
| Furniture and vehicles | 24 | €26,479 | €19,279 | -€7,200 | -27.2% |
| Current assets | 29/58 | €37,371 | €33,856 | -€3,515 | -9.4% |
| Amounts receivable within one year | 40/41 | €37,305 | €33,395 | -€3,910 | -10.5% |
| Trade receivables | 40 | €8,000 | €8,000 | = | 0.0% |
| Other amounts receivable | 41 | €29,305 | €25,395 | -€3,910 | -13.3% |
| Cash at bank and in hand | 54/58 | €66 | €461 | +€395 | +598.5% |
| Total equity and liabilities | 10/49 | €63,850 | €53,135 | -€10,715 | -16.8% |
| Equity | 10/15 | €22,257 | €22,438 | +€181 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,660 | €15,660 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,800 | €13,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €397 | €578 | +€181 | +45.6% |
| Amounts payable | 17/49 | €41,593 | €30,697 | -€10,896 | -26.2% |
| Amounts payable after more than one year | 17 | €12,846 | €5,538 | -€7,308 | -56.9% |
| Financial debts | 170/4 | €12,846 | €5,538 | -€7,308 | -56.9% |
| Amounts payable within one year | 42/48 | €28,747 | €25,159 | -€3,588 | -12.5% |
| Current portion of amounts payable after more than one year | 42 | €7,221 | €7,308 | +€87 | +1.2% |
| Trade debts | 44 | €21,526 | €16,671 | -€4,855 | -22.6% |
| Suppliers | 440/4 | €21,526 | €16,671 | -€4,855 | -22.6% |
| Other amounts payable | 47/48 | - | €1,180 | +€1,180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,200 | +€7,200 | |
| Other operating charges | 640/8 | €1,153 | €1,379 | +€226 | +19.6% |
| Gross operating margin | 9900 | -€16,847 | €7,186 | +€24,033 | |
| Operating profit (loss) | 9901 | -€18,000 | -€1,393 | +€16,607 | +92.3% |
| Financial income | 75/76B | €2,328 | €1,886 | -€442 | -19.0% |
| Recurring financial income | 75 | €2,328 | €1,886 | -€442 | -19.0% |
| Financial charges | 65/66B | €79 | €296 | +€217 | +274.7% |
| Recurring financial charges | 65 | €79 | €296 | +€217 | +274.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,751 | €197 | +€15,948 | |
| Income taxes | 67/77 | €3,870 | €16 | -€3,854 | -99.6% |
| Profit (loss) for the period | 9904 | -€19,621 | €181 | +€19,802 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,621 | €181 | +€19,802 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.