AKZ CONCEPT: 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.
AKZ CONCEPT
Largest movements
- Cash +€4,264
up €4,264 (+144%), from €2,951 to €7,215
mainly Receivables within one year (+€3,064) and Net result for the year (+€2,106)
- Receivables within one year -€3,064
down €3,064 (-16.6%), from €18,476 to €15,413
of which Other amounts receivable: -€4,322
- Tangible fixed assets -€1,000
down €1,000 (-50.0%), from €2,000 to €1,000
- Profit (loss) carried forward +€2,106
up €2,106 (+21.4%), from €9,828 to €11,934
- Tax, wage and social debts -€2,000
no longer reported in 2025 (was €2,000)
- Purchases and services +€18,092
up €18,092 (+17.8%), from €101,561 to €119,653
- Gross operating margin -€9,432
down €9,432 (-61.6%), from €15,300 to €5,868
- Turnover +€8,660
up €8,660 (+7.4%), from €116,861 to €125,521
- Staff costs -€1,349
no longer reported in 2025 (was €1,349)
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 | €24,228 | €24,428 | +€200 | +0.8% |
| Fixed assets | 21/28 | €2,800 | €1,800 | -€1,000 | -35.7% |
| Tangible fixed assets | 22/27 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Furniture and vehicles | 24 | €2,000 | €1,000 | -€1,000 | -50.0% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €21,428 | €22,628 | +€1,200 | +5.6% |
| Amounts receivable within one year | 40/41 | €18,476 | €15,413 | -€3,064 | -16.6% |
| Trade receivables | 40 | €11,434 | €12,693 | +€1,259 | +11.0% |
| Other amounts receivable | 41 | €7,042 | €2,720 | -€4,322 | -61.4% |
| Cash at bank and in hand | 54/58 | €2,951 | €7,215 | +€4,264 | +144% |
| Total equity and liabilities | 10/49 | €24,228 | €24,428 | +€200 | +0.8% |
| Equity | 10/15 | €22,228 | €24,334 | +€2,106 | +9.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Contributions outside capital | 11 | €12,400 | €12,400 | = | 0.0% |
| Share premium | 1100/10 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,828 | €11,934 | +€2,106 | +21.4% |
| Amounts payable | 17/49 | €2,000 | €94 | -€1,906 | -95.3% |
| Amounts payable within one year | 42/48 | €2,000 | €94 | -€1,906 | -95.3% |
| Trade debts | 44 | - | €94 | +€94 | |
| Suppliers | 440/4 | - | €94 | +€94 | |
| Taxes, remuneration and social security | 45 | €2,000 | - | -€2,000 | |
| Taxes | 450/3 | €2,000 | - | -€2,000 | |
| Turnover | 70 | €116,861 | €125,521 | +€8,660 | +7.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €101,561 | €119,653 | +€18,092 | +17.8% |
| Remuneration, social security and pensions | 62 | €1,349 | - | -€1,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,078 | €1,650 | +€572 | +53.1% |
| Gross operating margin | 9900 | €15,300 | €5,868 | -€9,432 | -61.6% |
| Operating profit (loss) | 9901 | €11,873 | €3,218 | -€8,655 | -72.9% |
| Financial income | 75/76B | €1 | €1 | -€0 | -38.0% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -38.0% |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €51 | €96 | +€45 | +89.0% |
| Recurring financial charges | 65 | €51 | €88 | +€37 | +72.6% |
| Non-recurring financial charges | 66B | - | €8 | +€8 | |
| Profit (loss) for the period before taxes | 9903 | €11,824 | €3,123 | -€8,701 | -73.6% |
| Income taxes | 67/77 | - | €1,017 | +€1,017 | |
| Profit (loss) for the period | 9904 | €11,824 | €2,106 | -€9,718 | -82.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,824 | €2,106 | -€9,718 | -82.2% |
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 16 October 2026 via checked.be.