AAKAM: 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.
AAKAM
Largest movements
- Receivables within one year -€1,145
down €1,145 (-21.6%), from €5,291 to €4,147
of which Trade receivables: -€1,145
- Tangible fixed assets -€1,000
no longer reported in 2025 (was €1,000)
- Deferred charges and accrued income +€750
up €750 (+1453.7%), from €52 to €802
- Cash -€717
down €717 (-42.4%), from €1,692 to €975
mainly Other debts (-€8,211) and Trade debts (-€2,369)
- Profit (loss) carried forward +€9,315
up €9,315 (+34.9%), from -€26,686 to -€17,371
- Other debts -€8,211
down €8,211 (-67.7%), from €12,122 to €3,911
- Trade debts -€2,369
down €2,369 (-16.2%), from €14,623 to €12,254
- Tax, wage and social debts -€846
down €846 (-22.0%), from €3,849 to €3,003
- Gross operating margin +€11,076
up €11,076 (+353.7%), from €3,131 to €14,207
- Taxes +€1,300
new in 2025: €1,300
- Staff costs +€389
new in 2025: €389
- Other operating charges +€290
up €290 (+16.5%), from €1,763 to €2,053
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 | €12,608 | €10,496 | -€2,111 | -16.7% |
| Fixed assets | 21/28 | €1,090 | €90 | -€1,000 | -91.7% |
| Tangible fixed assets | 22/27 | €1,000 | - | -€1,000 | |
| Furniture and vehicles | 24 | €1,000 | - | -€1,000 | |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €11,518 | €10,406 | -€1,111 | -9.6% |
| Stocks and contracts in progress | 3 | €4,483 | €4,483 | = | 0.0% |
| Stocks | 30/36 | €4,483 | €4,483 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,291 | €4,147 | -€1,145 | -21.6% |
| Trade receivables | 40 | €5,066 | €3,921 | -€1,145 | -22.6% |
| Other amounts receivable | 41 | €225 | €225 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,692 | €975 | -€717 | -42.4% |
| Deferred charges and accrued income | 490/1 | €52 | €802 | +€750 | +1453.7% |
| Total equity and liabilities | 10/49 | €12,608 | €10,496 | -€2,111 | -16.7% |
| Equity | 10/15 | -€17,986 | -€8,671 | +€9,315 | +51.8% |
| Contributions | 10/11 | €8,700 | €8,700 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,686 | -€17,371 | +€9,315 | +34.9% |
| Amounts payable | 17/49 | €30,594 | €19,167 | -€11,426 | -37.3% |
| Amounts payable within one year | 42/48 | €30,594 | €19,167 | -€11,426 | -37.3% |
| Trade debts | 44 | €14,623 | €12,254 | -€2,369 | -16.2% |
| Suppliers | 440/4 | €14,623 | €12,254 | -€2,369 | -16.2% |
| Taxes, remuneration and social security | 45 | €3,849 | €3,003 | -€846 | -22.0% |
| Taxes | 450/3 | €3,849 | €3,003 | -€846 | -22.0% |
| Other amounts payable | 47/48 | €12,122 | €3,911 | -€8,211 | -67.7% |
| Remuneration, social security and pensions | 62 | - | €389 | +€389 | |
| 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 | €1,763 | €2,053 | +€290 | +16.5% |
| Gross operating margin | 9900 | €3,131 | €14,207 | +€11,076 | +353.7% |
| Operating profit (loss) | 9901 | €368 | €10,765 | +€10,397 | +2824.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.0% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.0% |
| Profit (loss) for the period before taxes | 9903 | €233 | €10,615 | +€10,382 | +4456.4% |
| Income taxes | 67/77 | - | €1,300 | +€1,300 | |
| Profit (loss) for the period | 9904 | €233 | €9,315 | +€9,082 | +3898.4% |
| Profit (loss) for the period to be appropriated | 9905 | €233 | €9,315 | +€9,082 | +3898.4% |
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 12 October 2026 via checked.be.