AB Akkermans: 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.
AB Akkermans
Largest movements
- Cash +€16,974
up €16,974 (+150%), from €11,344 to €28,318
mainly Net result for the year (+€10,524) and Receivables within one year (+€3,798)
- Receivables within one year -€3,798
down €3,798 (-64.7%), from €5,873 to €2,075
of which Trade receivables: -€3,539
- Receivables after one year +€1,520
new in 2025: €1,520
- Tangible fixed assets -€758
down €758 (-16.6%), from €4,569 to €3,811
of which Furniture and vehicles: -€1,108
- Reserves +€10,500
up €10,500 (+77.8%), from €13,500 to €24,000
- Other debts +€3,179
up €3,179 (+96.9%), from €3,281 to €6,460
- Gross operating margin -€3,946
down €3,946 (-18.3%), from €21,529 to €17,583
- Taxes -€1,196
down €1,196 (-18.5%), from €6,480 to €5,284
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 | €21,786 | €35,724 | +€13,938 | +64.0% |
| Fixed assets | 21/28 | €4,569 | €3,811 | -€758 | -16.6% |
| Tangible fixed assets | 22/27 | €4,569 | €3,811 | -€758 | -16.6% |
| Plant, machinery and equipment | 23 | €2,733 | €3,083 | +€350 | +12.8% |
| Furniture and vehicles | 24 | €1,837 | €728 | -€1,108 | -60.3% |
| Current assets | 29/58 | €17,217 | €31,913 | +€14,696 | +85.4% |
| Amounts receivable after more than one year | 29 | - | €1,520 | +€1,520 | |
| Trade receivables | 290 | - | €1,520 | +€1,520 | |
| Amounts receivable within one year | 40/41 | €5,873 | €2,075 | -€3,798 | -64.7% |
| Trade receivables | 40 | €3,539 | - | -€3,539 | |
| Other amounts receivable | 41 | €2,334 | €2,075 | -€258 | -11.1% |
| Cash at bank and in hand | 54/58 | €11,344 | €28,318 | +€16,974 | +150% |
| Total equity and liabilities | 10/49 | €21,786 | €35,724 | +€13,938 | +64.0% |
| Equity | 10/15 | €17,543 | €28,067 | +€10,524 | +60.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €13,500 | €24,000 | +€10,500 | +77.8% |
| Distributable reserves | 133 | €13,500 | €24,000 | +€10,500 | +77.8% |
| Profit (loss) carried forward | 14 | €43 | €67 | +€24 | +55.5% |
| Amounts payable | 17/49 | €4,243 | €7,658 | +€3,415 | +80.5% |
| Amounts payable within one year | 42/48 | €3,281 | €6,659 | +€3,378 | +103% |
| Taxes, remuneration and social security | 45 | - | €199 | +€199 | |
| Taxes | 450/3 | - | €199 | +€199 | |
| Other amounts payable | 47/48 | €3,281 | €6,460 | +€3,179 | +96.9% |
| Accrued charges and deferred income | 492/3 | €962 | €999 | +€37 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,417 | €1,608 | +€192 | +13.5% |
| Other operating charges | 640/8 | - | €118 | +€118 | |
| Gross operating margin | 9900 | €21,529 | €17,583 | -€3,946 | -18.3% |
| Operating profit (loss) | 9901 | €20,112 | €15,857 | -€4,255 | -21.2% |
| Financial charges | 65/66B | €89 | €49 | -€40 | -45.1% |
| Recurring financial charges | 65 | €89 | €49 | -€40 | -45.1% |
| Profit (loss) for the period before taxes | 9903 | €20,023 | €15,808 | -€4,215 | -21.1% |
| Income taxes | 67/77 | €6,480 | €5,284 | -€1,196 | -18.5% |
| Profit (loss) for the period | 9904 | €13,543 | €10,524 | -€3,019 | -22.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,543 | €10,524 | -€3,019 | -22.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.