AKNC: 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.
AKNC
Largest movements
- Tangible fixed assets +€12,714
up €12,714 (+621%), from €2,047 to €14,761
- Cash +€9,463
up €9,463 (+16.7%), from €56,637 to €66,100
mainly Net result for the year (+€15,540) and Other debts (+€9,306)
- Reserves +€15,221
up €15,221 (+64.0%), from €23,779 to €39,000
- Other debts +€9,306
up €9,306 (+49.5%), from €18,800 to €28,107
- Tax, wage and social debts -€2,248
down €2,248 (-21.0%), from €10,683 to €8,435
- Gross operating margin -€10,309
down €10,309 (-27.8%), from €37,105 to €26,796
- Taxes -€2,230
down €2,230 (-20.8%), from €10,720 to €8,490
- Depreciation +€1,130
up €1,130 (+126%), from €899 to €2,029
- Other operating charges -€825
down €825 (-48.9%), from €1,688 to €863
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.
Derived cash bridge
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 | €58,684 | €80,860 | +€22,177 | +37.8% |
| Fixed assets | 21/28 | €2,047 | €14,761 | +€12,714 | +621% |
| Tangible fixed assets | 22/27 | €2,047 | €14,761 | +€12,714 | +621% |
| Furniture and vehicles | 24 | €2,047 | €14,761 | +€12,714 | +621% |
| Current assets | 29/58 | €56,637 | €66,100 | +€9,463 | +16.7% |
| Cash at bank and in hand | 54/58 | €56,637 | €66,100 | +€9,463 | +16.7% |
| Total equity and liabilities | 10/49 | €58,684 | €80,860 | +€22,177 | +37.8% |
| Equity | 10/15 | €28,779 | €44,319 | +€15,540 | +54.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,779 | €39,000 | +€15,221 | +64.0% |
| Distributable reserves | 133 | €23,779 | €39,000 | +€15,221 | +64.0% |
| Profit (loss) carried forward | 14 | - | €319 | +€319 | |
| Amounts payable | 17/49 | €29,905 | €36,541 | +€6,637 | +22.2% |
| Amounts payable within one year | 42/48 | €29,905 | €36,541 | +€6,637 | +22.2% |
| Trade debts | 44 | €421 | - | -€421 | |
| Suppliers | 440/4 | €421 | - | -€421 | |
| Taxes, remuneration and social security | 45 | €10,683 | €8,435 | -€2,248 | -21.0% |
| Taxes | 450/3 | €10,683 | €8,435 | -€2,248 | -21.0% |
| Other amounts payable | 47/48 | €18,800 | €28,107 | +€9,306 | +49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €899 | €2,029 | +€1,130 | +126% |
| Other operating charges | 640/8 | €1,688 | €863 | -€825 | -48.9% |
| Gross operating margin | 9900 | €37,105 | €26,796 | -€10,309 | -27.8% |
| Operating profit (loss) | 9901 | €34,518 | €23,904 | -€10,614 | -30.7% |
| Financial income | 75/76B | €125 | €185 | +€60 | +48.1% |
| Recurring financial income | 75 | €125 | €185 | +€60 | +48.1% |
| Financial charges | 65/66B | €143 | €59 | -€84 | -59.0% |
| Recurring financial charges | 65 | €143 | €59 | -€84 | -59.0% |
| Profit (loss) for the period before taxes | 9903 | €34,499 | €24,030 | -€10,469 | -30.3% |
| Income taxes | 67/77 | €10,720 | €8,490 | -€2,230 | -20.8% |
| Profit (loss) for the period | 9904 | €23,779 | €15,540 | -€8,239 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,779 | €15,540 | -€8,239 | -34.6% |
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 20 October 2026 via checked.be.