AKPS: 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.
AKPS
Largest movements
- Cash +€12,433
up €12,433 (+18.4%), from €67,696 to €80,129
mainly Net result for the year (+€52,643) and Tax, wage and social debts (+€10,573)
- Receivables within one year +€10,933
up €10,933 (+66.7%), from €16,402 to €27,335
of which Other amounts receivable: +€6,190
- Tangible fixed assets -€9,676
down €9,676 (-23.7%), from €40,814 to €31,138
of which Furniture and vehicles: -€8,484
- Deferred charges and accrued income +€3,046
up €3,046 (+188%), from €1,621 to €4,667
- Reserves +€14,996
up €14,996 (+17.0%), from €88,366 to €103,362
- Tax, wage and social debts +€10,573
up €10,573 (+369%), from €2,867 to €13,440
- Debts after one year -€8,520
down €8,520 (-28.4%), from €30,030 to €21,510
- Gross operating margin +€28,315
up €28,315 (+53.2%), from €53,254 to €81,569
- Taxes +€9,960
up €9,960 (+107%), from €9,338 to €19,299
- Depreciation +€3,377
up €3,377 (+53.6%), from €6,299 to €9,676
- Other operating charges -€883
down €883 (-65.7%), from €1,345 to €462
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 | €126,533 | €143,268 | +€16,735 | +13.2% |
| Fixed assets | 21/28 | €40,814 | €31,138 | -€9,676 | -23.7% |
| Tangible fixed assets | 22/27 | €40,814 | €31,138 | -€9,676 | -23.7% |
| Land and buildings | 22 | €1,597 | €1,198 | -€399 | -25.0% |
| Plant, machinery and equipment | 23 | €1,967 | €1,174 | -€793 | -40.3% |
| Furniture and vehicles | 24 | €37,250 | €28,766 | -€8,484 | -22.8% |
| Current assets | 29/58 | €85,719 | €112,130 | +€26,411 | +30.8% |
| Amounts receivable within one year | 40/41 | €16,402 | €27,335 | +€10,933 | +66.7% |
| Trade receivables | 40 | €9,834 | €14,576 | +€4,743 | +48.2% |
| Other amounts receivable | 41 | €6,568 | €12,758 | +€6,190 | +94.2% |
| Cash at bank and in hand | 54/58 | €67,696 | €80,129 | +€12,433 | +18.4% |
| Deferred charges and accrued income | 490/1 | €1,621 | €4,667 | +€3,046 | +188% |
| Total equity and liabilities | 10/49 | €126,533 | €143,268 | +€16,735 | +13.2% |
| Equity | 10/15 | €91,366 | €106,362 | +€14,996 | +16.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €88,366 | €103,362 | +€14,996 | +17.0% |
| Distributable reserves | 133 | €88,366 | €103,362 | +€14,996 | +17.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €35,166 | €36,906 | +€1,740 | +4.9% |
| Amounts payable after more than one year | 17 | €30,030 | €21,510 | -€8,520 | -28.4% |
| Other amounts payable | 178/9 | €30,030 | €21,510 | -€8,520 | -28.4% |
| Amounts payable within one year | 42/48 | €5,136 | €15,396 | +€10,260 | +200% |
| Trade debts | 44 | €2,270 | €1,956 | -€313 | -13.8% |
| Suppliers | 440/4 | €2,270 | €1,956 | -€313 | -13.8% |
| Taxes, remuneration and social security | 45 | €2,867 | €13,440 | +€10,573 | +369% |
| Taxes | 450/3 | €2,867 | €13,440 | +€10,573 | +369% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,299 | €9,676 | +€3,377 | +53.6% |
| Other operating charges | 640/8 | €1,345 | €462 | -€883 | -65.7% |
| Gross operating margin | 9900 | €53,254 | €81,569 | +€28,315 | +53.2% |
| Operating profit (loss) | 9901 | €45,610 | €71,432 | +€25,822 | +56.6% |
| Financial income | 75/76B | €411 | €588 | +€177 | +43.2% |
| Recurring financial income | 75 | €411 | €588 | +€177 | +43.2% |
| Financial charges | 65/66B | €58 | €79 | +€21 | +36.6% |
| Recurring financial charges | 65 | €58 | €79 | +€21 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €45,964 | €71,941 | +€25,978 | +56.5% |
| Income taxes | 67/77 | €9,338 | €19,299 | +€9,960 | +107% |
| Profit (loss) for the period | 9904 | €36,625 | €52,643 | +€16,017 | +43.7% |
| Profit (loss) for the period to be appropriated | 9905 | €36,625 | €52,643 | +€16,017 | +43.7% |
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 14 October 2026 via checked.be.