AKountancy: 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.
AKountancy
Largest movements
- Receivables within one year +€80,186
up €80,186 (+474.7%), from €16,892 to €97,079
of which Other amounts receivable: +€82,074
- Tangible fixed assets +€45,473
up €45,473 (+678.5%), from €6,702 to €52,175
of which Other tangible fixed assets: +€37,172
- Cash -€40,050
down €40,050 (-36.2%), from €110,675 to €70,624
mainly Receivables within one year (-€80,186) and Investment in fixed assets (net) (-€47,820)
- Receivables after one year +€26,008
new in 2025: €26,008
- Reserves +€104,187
up €104,187 (+115.6%), from €90,107 to €194,294
- Trade debts +€9,408
up €9,408 (+645.7%), from €1,457 to €10,865
- Tax, wage and social debts +€8,550
up €8,550 (+25.2%), from €33,958 to €42,508
of which Taxes: +€5,290
- Current portion of long-term debt -€5,313
down €5,313 (-100.0%), from €5,313 to €0
- Other debts -€3,334
down €3,334 (-100.0%), from €3,334 to €0
- Gross operating margin +€73,533
up €73,533 (+97.6%), from €75,347 to €148,880
- Taxes +€13,026
up €13,026 (+85.9%), from €15,166 to €28,192
- Staff costs +€9,953
new in 2025: €9,953
- Depreciation -€5,018
down €5,018 (-68.1%), from €7,366 to €2,348
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 | €134,269 | €247,767 | +€113,498 | +84.5% |
| Fixed assets | 21/28 | €6,702 | €52,175 | +€45,473 | +678.5% |
| Tangible fixed assets | 22/27 | €6,702 | €52,175 | +€45,473 | +678.5% |
| Furniture and vehicles | 24 | €6,702 | €15,003 | +€8,300 | +123.8% |
| Other tangible fixed assets | 26 | - | €37,172 | +€37,172 | |
| Current assets | 29/58 | €127,567 | €195,593 | +€68,026 | +53.3% |
| Amounts receivable after more than one year | 29 | - | €26,008 | +€26,008 | |
| Other amounts receivable | 291 | - | €26,008 | +€26,008 | |
| Amounts receivable within one year | 40/41 | €16,892 | €97,079 | +€80,186 | +474.7% |
| Trade receivables | 40 | €16,732 | €14,844 | -€1,888 | -11.3% |
| Other amounts receivable | 41 | €160 | €82,234 | +€82,074 | +51193.8% |
| Cash at bank and in hand | 54/58 | €110,675 | €70,624 | -€40,050 | -36.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,882 | +€1,882 | |
| Total equity and liabilities | 10/49 | €134,269 | €247,767 | +€113,498 | +84.5% |
| Equity | 10/15 | €90,207 | €194,394 | +€104,187 | +115.5% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Reserves | 13 | €90,107 | €194,294 | +€104,187 | +115.6% |
| Distributable reserves | 133 | €90,107 | €194,294 | +€104,187 | +115.6% |
| Amounts payable | 17/49 | €44,062 | €53,373 | +€9,311 | +21.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €44,062 | €53,373 | +€9,311 | +21.1% |
| Current portion of amounts payable after more than one year | 42 | €5,313 | €0 | -€5,313 | -100.0% |
| Trade debts | 44 | €1,457 | €10,865 | +€9,408 | +645.7% |
| Suppliers | 440/4 | €1,457 | €10,865 | +€9,408 | +645.7% |
| Taxes, remuneration and social security | 45 | €33,958 | €42,508 | +€8,550 | +25.2% |
| Taxes | 450/3 | €33,716 | €39,006 | +€5,290 | +15.7% |
| Remuneration and social security | 454/9 | €243 | €3,502 | +€3,260 | +1343.3% |
| Other amounts payable | 47/48 | €3,334 | €0 | -€3,334 | -100.0% |
| Remuneration, social security and pensions | 62 | - | €9,953 | +€9,953 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,366 | €2,348 | -€5,018 | -68.1% |
| Other operating charges | 640/8 | €1,178 | €1,659 | +€481 | +40.8% |
| Non-recurring operating charges | 66A | - | €3,621 | +€3,621 | |
| Gross operating margin | 9900 | €75,347 | €148,880 | +€73,533 | +97.6% |
| Operating profit (loss) | 9901 | €66,802 | €131,298 | +€64,496 | +96.5% |
| Financial income | 75/76B | €613 | €1,601 | +€988 | +161.1% |
| Recurring financial income | 75 | €613 | €1,601 | +€988 | +161.1% |
| Financial charges | 65/66B | €609 | €520 | -€89 | -14.7% |
| Recurring financial charges | 65 | €609 | €520 | -€89 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €66,806 | €132,379 | +€65,573 | +98.2% |
| Income taxes | 67/77 | €15,166 | €28,192 | +€13,026 | +85.9% |
| Profit (loss) for the period | 9904 | €51,640 | €104,187 | +€52,547 | +101.8% |
| Profit (loss) for the period to be appropriated | 9905 | €51,640 | €104,187 | +€52,547 | +101.8% |
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 10 October 2026 via checked.be.