SAP AKI: 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.
SAP AKI
Largest movements
- Cash +€25,075
up €25,075 (+43.2%), from €58,090 to €83,165
mainly Net result for the year (+€66,639) and Other debts (+€20,193)
- Receivables within one year +€16,736
up €16,736 (+30.8%), from €54,325 to €71,061
of which Other amounts receivable: +€16,400
- Profit (loss) carried forward +€37,537
up €37,537 (+30.7%), from €122,377 to €159,914
- Other debts +€20,193
up €20,193 (+112%), from €18,000 to €38,193
- Reserves -€9,091
down €9,091 (-93.9%), from €9,680 to €589
of which Distributable reserves: -€9,091
- Debts after one year -€5,852
no longer reported in 2025 (was €5,852)
- Depreciation -€10,190
no longer reported in 2025 (was €10,190)
- Financial charges -€4,747
down €4,747 (-75.5%), from €6,290 to €1,543
of which Non-recurring financial charges: -€4,500
- Gross operating margin -€1,223
down €1,223 (-1.3%), from €91,147 to €89,924
- Taxes +€921
up €921 (+5.5%), from €16,769 to €17,691
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 | €182,961 | €225,452 | +€42,491 | +23.2% |
| Fixed assets | 21/28 | €70,470 | €71,226 | +€755 | +1.1% |
| Financial fixed assets | 28 | €70,470 | €71,226 | +€755 | +1.1% |
| Current assets | 29/58 | €112,491 | €154,226 | +€41,735 | +37.1% |
| Amounts receivable within one year | 40/41 | €54,325 | €71,061 | +€16,736 | +30.8% |
| Trade receivables | 40 | €39,606 | €39,942 | +€336 | +0.8% |
| Other amounts receivable | 41 | €14,719 | €31,119 | +€16,400 | +111% |
| Cash at bank and in hand | 54/58 | €58,090 | €83,165 | +€25,075 | +43.2% |
| Deferred charges and accrued income | 490/1 | €75 | - | -€75 | |
| Total equity and liabilities | 10/49 | €182,961 | €225,452 | +€42,491 | +23.2% |
| Equity | 10/15 | €150,657 | €179,104 | +€28,446 | +18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €9,680 | €589 | -€9,091 | -93.9% |
| Non-distributable reserves | 130/1 | €589 | €589 | = | 0.0% |
| Reserves not available under the articles | 1311 | €589 | €589 | = | 0.0% |
| Distributable reserves | 133 | €9,091 | - | -€9,091 | |
| Profit (loss) carried forward | 14 | €122,377 | €159,914 | +€37,537 | +30.7% |
| Amounts payable | 17/49 | €32,304 | €46,348 | +€14,044 | +43.5% |
| Amounts payable after more than one year | 17 | €5,852 | - | -€5,852 | |
| Financial debts | 170/4 | €5,852 | - | -€5,852 | |
| Amounts payable within one year | 42/48 | €26,452 | €46,348 | +€19,896 | +75.2% |
| Current portion of amounts payable after more than one year | 42 | €5,617 | €5,852 | +€235 | +4.2% |
| Trade debts | 44 | €764 | €2,048 | +€1,284 | +168% |
| Suppliers | 440/4 | €764 | €2,048 | +€1,284 | +168% |
| Taxes, remuneration and social security | 45 | €2,071 | €255 | -€1,816 | -87.7% |
| Remuneration and social security | 454/9 | €2,071 | €255 | -€1,816 | -87.7% |
| Other amounts payable | 47/48 | €18,000 | €38,193 | +€20,193 | +112% |
| Remuneration, social security and pensions | 62 | €1,861 | €1,611 | -€250 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,190 | - | -€10,190 | |
| Other operating charges | 640/8 | €1,609 | €1,937 | +€329 | +20.4% |
| Non-recurring operating charges | 66A | - | €1,985 | +€1,985 | |
| Gross operating margin | 9900 | €91,147 | €89,924 | -€1,223 | -1.3% |
| Operating profit (loss) | 9901 | €77,487 | €84,390 | +€6,903 | +8.9% |
| Financial income | 75/76B | €728 | €1,483 | +€755 | +104% |
| Recurring financial income | 75 | €728 | €1,483 | +€755 | +104% |
| Financial charges | 65/66B | €6,290 | €1,543 | -€4,747 | -75.5% |
| Recurring financial charges | 65 | €790 | €543 | -€247 | -31.2% |
| Non-recurring financial charges | 66B | €5,500 | €1,000 | -€4,500 | -81.8% |
| Profit (loss) for the period before taxes | 9903 | €71,925 | €84,330 | +€12,405 | +17.2% |
| Income taxes | 67/77 | €16,769 | €17,691 | +€921 | +5.5% |
| Profit (loss) for the period | 9904 | €55,156 | €66,639 | +€11,483 | +20.8% |
| Profit (loss) for the period to be appropriated | 9905 | €55,156 | €66,639 | +€11,483 | +20.8% |
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 20 October 2026 via checked.be.