ACKINAS: what changed
What changed
ACKINAS
NACE 70.200, Business and other management consultancy
filed annual accounts (NBB)
Net result for the year
-€11,603
2024 · -€7,779-€3,824
Equity
€235,653
2024 · €338,212-€102,560
Cash
€235,202
2024 · €209,498+€25,704
Balance sheet total
€352,310
2024 · €386,202-€33,892
Largest movements
Assets
- Receivables within one year -€54,951
down €54,951 (-54.7%), from €100,474 to €45,523
of which Trade receivables: -€52,467
- Cash +€25,704
up €25,704 (+12.3%), from €209,498 to €235,202
mainly Other debts (+€90,957) and Receivables within one year (+€54,951)
Equity and liabilities
- Reserves -€102,560
down €102,560 (-60.4%), from €169,662 to €67,103
of which Distributable reserves: -€102,560
- Other debts +€90,957
new in 2025: €90,957
- Trade debts -€20,264
down €20,264 (-86.4%), from €23,452 to €3,188
Income statement
- Gross operating margin +€23,631
up €23,631 (+22.8%), from €103,492 to €127,123
- Write-downs +€21,763
new in 2025: €21,763
- Staff costs +€3,559
up €3,559 (+3.3%), from €109,113 to €112,672
- Depreciation +€1,748
up €1,748 (+189%), from €924 to €2,671
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€7,779
Gross operating margin
+€23,631
Staff costs
-€3,559
Depreciation
-€1,748
Write-downs
-€21,763
Other operating charges
-€139
Financial income
+€0
Financial charges
-€239
Taxes
-€6
Result 2025
-€11,603
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€116,661
Investment
€0
Financing
-€90,957
Cash 2024
€209,498
From operations (derived)
+€116,661
Net result for the year
-€11,603
Depreciation
+€2,671
Receivables within one year
+€54,951
Deferred charges and accrued income
+€1,975
Trade debts
-€20,264
Tax, wage and social debts
-€2,026
Other debts
+€90,957
Financing
-€90,957
Contributions, distributions and other
-€90,957
Cash 2025
€235,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €386,202 | €352,310 | -€33,892 | -8.8% |
| Fixed assets | 21/28 | €7,496 | €4,824 | -€2,671 | -35.6% |
| Tangible fixed assets | 22/27 | €7,346 | €4,675 | -€2,671 | -36.4% |
| Furniture and vehicles | 24 | €7,346 | €4,675 | -€2,671 | -36.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €378,707 | €347,485 | -€31,221 | -8.2% |
| Amounts receivable within one year | 40/41 | €100,474 | €45,523 | -€54,951 | -54.7% |
| Trade receivables | 40 | €97,990 | €45,523 | -€52,467 | -53.5% |
| Other amounts receivable | 41 | €2,484 | - | -€2,484 | |
| Current investments | 50/53 | €65,248 | €65,248 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €209,498 | €235,202 | +€25,704 | +12.3% |
| Deferred charges and accrued income | 490/1 | €3,487 | €1,513 | -€1,975 | -56.6% |
| Total equity and liabilities | 10/49 | €386,202 | €352,310 | -€33,892 | -8.8% |
| Equity | 10/15 | €338,212 | €235,653 | -€102,560 | -30.3% |
| Contributions | 10/11 | €168,550 | €168,550 | = | 0.0% |
| Reserves | 13 | €169,662 | €67,103 | -€102,560 | -60.4% |
| Non-distributable reserves | 130/1 | €67,103 | €67,103 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Own shares acquired | 1312 | €65,248 | €65,248 | = | 0.0% |
| Distributable reserves | 133 | €102,560 | - | -€102,560 | |
| Amounts payable | 17/49 | €47,990 | €116,657 | +€68,667 | +143% |
| Amounts payable within one year | 42/48 | €47,990 | €116,657 | +€68,667 | +143% |
| Trade debts | 44 | €23,452 | €3,188 | -€20,264 | -86.4% |
| Suppliers | 440/4 | €23,452 | €3,188 | -€20,264 | -86.4% |
| Taxes, remuneration and social security | 45 | €24,538 | €22,512 | -€2,026 | -8.3% |
| Taxes | 450/3 | €11,544 | €8,987 | -€2,557 | -22.2% |
| Remuneration and social security | 454/9 | €12,994 | €13,525 | +€531 | +4.1% |
| Other amounts payable | 47/48 | - | €90,957 | +€90,957 | |
| Remuneration, social security and pensions | 62 | €109,113 | €112,672 | +€3,559 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €924 | €2,671 | +€1,748 | +189% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €21,763 | +€21,763 | |
| Other operating charges | 640/8 | €664 | €803 | +€139 | +21.0% |
| Gross operating margin | 9900 | €103,492 | €127,123 | +€23,631 | +22.8% |
| Operating profit (loss) | 9901 | -€7,209 | -€10,787 | -€3,578 | -49.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €554 | €793 | +€239 | +43.2% |
| Recurring financial charges | 65 | €554 | €793 | +€239 | +43.2% |
| Profit (loss) for the period before taxes | 9903 | -€7,763 | -€11,580 | -€3,817 | -49.2% |
| Income taxes | 67/77 | €16 | €22 | +€6 | +40.1% |
| Profit (loss) for the period | 9904 | -€7,779 | -€11,603 | -€3,824 | -49.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,779 | -€11,603 | -€3,824 | -49.2% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.