AKS CONCEPT: 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.
AKS CONCEPT
Largest movements
- Cash +€34,220
up €34,220 (+107.5%), from €31,823 to €66,043
mainly Net result for the year (+€23,817) and Tax, wage and social debts (+€20,391)
- Stocks and contracts -€4,135
down €4,135 (-75.6%), from €5,470 to €1,335
- Tangible fixed assets +€1,174
up €1,174 (+17.4%), from €6,729 to €7,903
of which Other tangible fixed assets: +€2,761
- Profit (loss) carried forward +€23,817
up €23,817 (+30.8%), from -€77,438 to -€53,621
- Tax, wage and social debts +€20,391
up €20,391 (+70.0%), from €29,118 to €49,509
of which Remuneration and social security: +€21,730
- Trade debts -€18,583
down €18,583 (-21.2%), from €87,593 to €69,010
- Other debts +€6,100
up €6,100 (+241.9%), from €2,522 to €8,622
- Gross operating margin +€82,107
up €82,107 (+43.7%), from €187,680 to €269,787
- Staff costs -€38,381
down €38,381 (-14.2%), from €269,674 to €231,293
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 | €47,224 | €79,020 | +€31,796 | +67.3% |
| Formation expenses | 20 | €292 | €72 | -€220 | -75.3% |
| Fixed assets | 21/28 | €6,729 | €7,903 | +€1,174 | +17.4% |
| Tangible fixed assets | 22/27 | €6,729 | €7,903 | +€1,174 | +17.4% |
| Plant, machinery and equipment | 23 | €4,349 | €4,123 | -€227 | -5.2% |
| Furniture and vehicles | 24 | €2,380 | €1,020 | -€1,360 | -57.1% |
| Other tangible fixed assets | 26 | - | €2,761 | +€2,761 | |
| Current assets | 29/58 | €40,202 | €71,045 | +€30,842 | +76.7% |
| Stocks and contracts in progress | 3 | €5,470 | €1,335 | -€4,135 | -75.6% |
| Stocks | 30/36 | €5,470 | €1,335 | -€4,135 | -75.6% |
| Amounts receivable within one year | 40/41 | - | €266 | +€266 | |
| Trade receivables | 40 | - | €266 | +€266 | |
| Cash at bank and in hand | 54/58 | €31,823 | €66,043 | +€34,220 | +107.5% |
| Deferred charges and accrued income | 490/1 | €2,909 | €3,400 | +€491 | +16.9% |
| Total equity and liabilities | 10/49 | €47,224 | €79,020 | +€31,796 | +67.3% |
| Equity | 10/15 | -€74,438 | -€50,621 | +€23,817 | +32.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,438 | -€53,621 | +€23,817 | +30.8% |
| Amounts payable | 17/49 | €121,662 | €129,641 | +€7,979 | +6.6% |
| Amounts payable within one year | 42/48 | €119,232 | €127,141 | +€7,909 | +6.6% |
| Trade debts | 44 | €87,593 | €69,010 | -€18,583 | -21.2% |
| Suppliers | 440/4 | €87,593 | €69,010 | -€18,583 | -21.2% |
| Taxes, remuneration and social security | 45 | €29,118 | €49,509 | +€20,391 | +70.0% |
| Taxes | 450/3 | €5,298 | €3,959 | -€1,339 | -25.3% |
| Remuneration and social security | 454/9 | €23,819 | €45,550 | +€21,730 | +91.2% |
| Other amounts payable | 47/48 | €2,522 | €8,622 | +€6,100 | +241.9% |
| Accrued charges and deferred income | 492/3 | €2,430 | €2,500 | +€70 | +2.9% |
| Remuneration, social security and pensions | 62 | €269,674 | €231,293 | -€38,381 | -14.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,750 | €3,036 | +€286 | +10.4% |
| Non-recurring operating charges | 66A | €6,511 | €216 | -€6,295 | -96.7% |
| Gross operating margin | 9900 | €187,680 | €269,787 | +€82,107 | +43.7% |
| Operating profit (loss) | 9901 | -€91,255 | €35,243 | +€126,498 | |
| Financial income | 75/76B | €37 | €7 | -€30 | -80.9% |
| Recurring financial income | 75 | €37 | €7 | -€30 | -80.9% |
| Financial charges | 65/66B | €4,580 | €5,871 | +€1,291 | +28.2% |
| Recurring financial charges | 65 | €4,580 | €5,871 | +€1,291 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | -€95,798 | €29,378 | +€125,177 | |
| Income taxes | 67/77 | €5,502 | €5,561 | +€59 | +1.1% |
| Profit (loss) for the period | 9904 | -€101,301 | €23,817 | +€125,118 | |
| Profit (loss) for the period to be appropriated | 9905 | -€101,301 | €23,817 | +€125,118 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.