AKLS: 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.
AKLS
Largest movements
- Tangible fixed assets -€29,036
down €29,036 (-87.7%), from €33,094 to €4,058
- Receivables within one year -€21,905
down €21,905 (-61.3%), from €35,750 to €13,845
of which Trade receivables: -€21,969
- Stocks and contracts +€15,681
new in 2025: €15,681
- Financial fixed assets -€2,940
down €2,940 (-83.2%), from €3,532 to €592
- Cash +€2,617
up €2,617 (+14.9%), from €17,520 to €20,137
mainly Receivables within one year (+€21,905) and Depreciation (+€19,901)
- Other debts -€15,876
down €15,876 (-68.2%), from €23,263 to €7,388
- Profit (loss) carried forward -€8,837
down €8,837 (-28.3%), from €31,201 to €22,364
- Tax, wage and social debts -€7,008
down €7,008 (-69.8%), from €10,040 to €3,032
of which Remuneration and social security: -€8,220
- Trade debts -€5,376
down €5,376 (-74.2%), from €7,249 to €1,873
- Gross operating margin -€44,143
down €44,143 (-75.6%), from €58,396 to €14,252
- Depreciation -€14,755
down €14,755 (-42.6%), from €34,655 to €19,901
- Financial charges -€9,868
down €9,868 (-94.0%), from €10,493 to €626
- Other operating charges +€1,261
up €1,261 (+161.1%), from €783 to €2,043
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 | €92,213 | €55,116 | -€37,097 | -40.2% |
| Fixed assets | 21/28 | €36,626 | €4,650 | -€31,976 | -87.3% |
| Tangible fixed assets | 22/27 | €33,094 | €4,058 | -€29,036 | -87.7% |
| Furniture and vehicles | 24 | €33,094 | €4,058 | -€29,036 | -87.7% |
| Financial fixed assets | 28 | €3,532 | €592 | -€2,940 | -83.2% |
| Current assets | 29/58 | €55,587 | €50,466 | -€5,121 | -9.2% |
| Stocks and contracts in progress | 3 | - | €15,681 | +€15,681 | |
| Stocks | 30/36 | - | €15,681 | +€15,681 | |
| Amounts receivable within one year | 40/41 | €35,750 | €13,845 | -€21,905 | -61.3% |
| Trade receivables | 40 | €32,873 | €10,904 | -€21,969 | -66.8% |
| Other amounts receivable | 41 | €2,877 | €2,940 | +€64 | +2.2% |
| Cash at bank and in hand | 54/58 | €17,520 | €20,137 | +€2,617 | +14.9% |
| Deferred charges and accrued income | 490/1 | €2,316 | €803 | -€1,513 | -65.3% |
| Total equity and liabilities | 10/49 | €92,213 | €55,116 | -€37,097 | -40.2% |
| Equity | 10/15 | €51,661 | €42,824 | -€8,837 | -17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | - | €18,600 | +€18,600 | |
| Issued capital | 100 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,201 | €22,364 | -€8,837 | -28.3% |
| Amounts payable | 17/49 | €40,552 | €12,292 | -€28,260 | -69.7% |
| Amounts payable within one year | 42/48 | €40,552 | €12,292 | -€28,260 | -69.7% |
| Trade debts | 44 | €7,249 | €1,873 | -€5,376 | -74.2% |
| Suppliers | 440/4 | €7,249 | €1,873 | -€5,376 | -74.2% |
| Taxes, remuneration and social security | 45 | €10,040 | €3,032 | -€7,008 | -69.8% |
| Taxes | 450/3 | €1,820 | €3,032 | +€1,212 | +66.6% |
| Remuneration and social security | 454/9 | €8,220 | - | -€8,220 | |
| Other amounts payable | 47/48 | €23,263 | €7,388 | -€15,876 | -68.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,655 | €19,901 | -€14,755 | -42.6% |
| Other operating charges | 640/8 | €783 | €2,043 | +€1,261 | +161.1% |
| Gross operating margin | 9900 | €58,396 | €14,252 | -€44,143 | -75.6% |
| Operating profit (loss) | 9901 | €22,958 | -€7,691 | -€30,649 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,493 | €626 | -€9,868 | -94.0% |
| Recurring financial charges | 65 | €10,493 | €626 | -€9,868 | -94.0% |
| Profit (loss) for the period before taxes | 9903 | €12,465 | -€8,317 | -€20,782 | |
| Income taxes | 67/77 | -€41 | €520 | +€561 | |
| Profit (loss) for the period | 9904 | €12,506 | -€8,837 | -€21,343 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,506 | -€8,837 | -€21,343 |
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 11 October 2026 via checked.be.