AKMOS: 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.
AKMOS
Largest movements
- Tangible fixed assets +€2.4m
up €2.4m (+126.2%), from €1.9m to €4.2m
of which Land and buildings: +€2.4m
- Contributions +€2.4m
up €2.4m (+652.7%), from €368,600 to €2.8m
- Profit (loss) carried forward -€284,402
down €284,402 (-25.4%), from -€1.1m to -€1.4m
- Debts after one year +€217,000
up €217,000 (+9.3%), from €2.3m to €2.6m
of which Financial debts: +€217,000
- Gross operating margin -€37,844
down €37,844, from €992 to -€36,851
- Other operating charges +€6,464
up €6,464 (+81.6%), from €7,918 to €14,383
- Depreciation +€5,711
up €5,711 (+3.5%), from €161,592 to €167,302
- Staff costs -€3,820
down €3,820 (-5.6%), from €68,537 to €64,717
- Financial charges -€2,173
down €2,173 (-87.1%), from €2,494 to €321
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 | €1,903,145 | €4,283,696 | +€2.4m | +125.1% |
| Fixed assets | 21/28 | €1,871,762 | €4,229,329 | +€2.4m | +126.0% |
| Intangible fixed assets | 21 | €3,693 | €2,913 | -€780 | -21.1% |
| Tangible fixed assets | 22/27 | €1,868,070 | €4,226,416 | +€2.4m | +126.2% |
| Land and buildings | 22 | €291,896 | €2,683,649 | +€2.4m | +819.4% |
| Plant, machinery and equipment | 23 | €1,365,550 | €1,298,405 | -€67,146 | -4.9% |
| Furniture and vehicles | 24 | €208,623 | €230,113 | +€21,489 | +10.3% |
| Other tangible fixed assets | 26 | €2,000 | €14,250 | +€12,250 | +612.5% |
| Current assets | 29/58 | €31,383 | €54,367 | +€22,984 | +73.2% |
| Amounts receivable within one year | 40/41 | €21,514 | €15,598 | -€5,916 | -27.5% |
| Trade receivables | 40 | €19,478 | €14,568 | -€4,911 | -25.2% |
| Other amounts receivable | 41 | €2,036 | €1,030 | -€1,005 | -49.4% |
| Cash at bank and in hand | 54/58 | €4,927 | €33,425 | +€28,498 | +578.4% |
| Deferred charges and accrued income | 490/1 | €4,942 | €5,344 | +€402 | +8.1% |
| Total equity and liabilities | 10/49 | €1,903,145 | €4,283,696 | +€2.4m | +125.1% |
| Equity | 10/15 | -€517,521 | €1,604,077 | +€2.1m | |
| Contributions | 10/11 | €368,600 | €2,774,600 | +€2.4m | +652.7% |
| Reserves | 13 | €232,137 | €232,137 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,749 | €11,749 | = | 0.0% |
| Distributable reserves | 133 | €220,388 | €220,388 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,118,258 | -€1,402,660 | -€284,402 | -25.4% |
| Amounts payable | 17/49 | €2,420,666 | €2,679,618 | +€258,952 | +10.7% |
| Amounts payable after more than one year | 17 | €2,339,846 | €2,556,846 | +€217,000 | +9.3% |
| Financial debts | 170/4 | €2,339,846 | €2,556,846 | +€217,000 | +9.3% |
| Other amounts payable | 178/9 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €80,820 | €119,522 | +€38,702 | +47.9% |
| Trade debts | 44 | €12,851 | €15,389 | +€2,538 | +19.7% |
| Suppliers | 440/4 | €12,851 | €15,389 | +€2,538 | +19.7% |
| Taxes, remuneration and social security | 45 | €8,852 | €19,957 | +€11,105 | +125.5% |
| Taxes | 450/3 | €1,715 | €3,275 | +€1,560 | +91.0% |
| Remuneration and social security | 454/9 | €7,136 | €16,682 | +€9,545 | +133.8% |
| Other amounts payable | 47/48 | €59,117 | €84,177 | +€25,060 | +42.4% |
| Accrued charges and deferred income | 492/3 | - | €3,250 | +€3,250 | |
| Remuneration, social security and pensions | 62 | €68,537 | €64,717 | -€3,820 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €161,592 | €167,302 | +€5,711 | +3.5% |
| Other operating charges | 640/8 | €7,918 | €14,383 | +€6,464 | +81.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €992 | -€36,851 | -€37,844 | |
| Operating profit (loss) | 9901 | -€237,054 | -€283,253 | -€46,199 | -19.5% |
| Financial income | 75/76B | €64 | €35 | -€29 | -45.0% |
| Recurring financial income | 75 | €64 | €35 | -€29 | -45.0% |
| Financial charges | 65/66B | €2,494 | €321 | -€2,173 | -87.1% |
| Recurring financial charges | 65 | €2,494 | €321 | -€2,173 | -87.1% |
| Profit (loss) for the period before taxes | 9903 | -€239,484 | -€283,538 | -€44,054 | -18.4% |
| Income taxes | 67/77 | €857 | €864 | +€6 | +0.7% |
| Profit (loss) for the period | 9904 | -€240,341 | -€284,402 | -€44,061 | -18.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€240,341 | -€284,402 | -€44,061 | -18.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.