AKAA: 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.
AKAA
Largest movements
- Stocks and contracts +€102,179
up €102,179 (+106%), from €96,212 to €198,391
- Receivables within one year +€19,839
up €19,839 (+19.4%), from €102,001 to €121,840
of which Trade receivables: +€20,159
- Intangible fixed assets -€10,000
down €10,000 (-12.6%), from €79,167 to €69,167
- Cash +€7,267
up €7,267 (+21.2%), from €34,311 to €41,577
mainly Debts after one year (+€79,726) and Trade debts (+€52,973)
- Tangible fixed assets -€6,987
down €6,987 (-21.1%), from €33,077 to €26,089
of which Furniture and vehicles: -€8,941
- Debts after one year +€79,726
new in 2024: €79,726
- Trade debts +€52,973
up €52,973 (+84.8%), from €62,458 to €115,431
- Other debts -€20,245
down €20,245 (-12.9%), from €157,371 to €137,126
- Current portion of long-term debt +€19,126
new in 2024: €19,126
- Profit (loss) carried forward -€11,438
down €11,438 (-18.9%), from €60,381 to €48,943
- Staff costs +€27,531
up €27,531 (+49.2%), from €56,011 to €83,542
- Gross operating margin +€12,481
up €12,481 (+13.3%), from €93,847 to €106,328
- Financial charges +€4,363
up €4,363 (+62.8%), from €6,946 to €11,308
- Other operating charges -€2,685
down €2,685 (-49.2%), from €5,454 to €2,770
- Taxes -€1,147
down €1,147 (-100%), from €1,147 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,945 | €457,554 | +€112,608 | +32.6% |
| Fixed assets | 21/28 | €112,243 | €95,256 | -€16,987 | -15.1% |
| Intangible fixed assets | 21 | €79,167 | €69,167 | -€10,000 | -12.6% |
| Tangible fixed assets | 22/27 | €33,077 | €26,089 | -€6,987 | -21.1% |
| Plant, machinery and equipment | 23 | €1,819 | €3,773 | +€1,954 | +107% |
| Furniture and vehicles | 24 | €31,257 | €22,316 | -€8,941 | -28.6% |
| Current assets | 29/58 | €232,702 | €362,298 | +€129,595 | +55.7% |
| Stocks and contracts in progress | 3 | €96,212 | €198,391 | +€102,179 | +106% |
| Stocks | 30/36 | €96,212 | €198,391 | +€102,179 | +106% |
| Amounts receivable within one year | 40/41 | €102,001 | €121,840 | +€19,839 | +19.4% |
| Trade receivables | 40 | €100,982 | €121,141 | +€20,159 | +20.0% |
| Other amounts receivable | 41 | €1,019 | €699 | -€320 | -31.4% |
| Cash at bank and in hand | 54/58 | €34,311 | €41,577 | +€7,267 | +21.2% |
| Deferred charges and accrued income | 490/1 | €179 | €490 | +€311 | +174% |
| Total equity and liabilities | 10/49 | €344,945 | €457,554 | +€112,608 | +32.6% |
| Equity | 10/15 | €70,381 | €58,943 | -€11,438 | -16.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,381 | €48,943 | -€11,438 | -18.9% |
| Amounts payable | 17/49 | €274,565 | €398,611 | +€124,046 | +45.2% |
| Amounts payable after more than one year | 17 | - | €79,726 | +€79,726 | |
| Financial debts | 170/4 | - | €79,726 | +€79,726 | |
| Amounts payable within one year | 42/48 | €274,565 | €318,884 | +€44,320 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | - | €19,126 | +€19,126 | |
| Trade debts | 44 | €62,458 | €115,431 | +€52,973 | +84.8% |
| Suppliers | 440/4 | €62,458 | €115,431 | +€52,973 | +84.8% |
| Taxes, remuneration and social security | 45 | €54,735 | €47,201 | -€7,534 | -13.8% |
| Taxes | 450/3 | €33,607 | €23,514 | -€10,093 | -30.0% |
| Remuneration and social security | 454/9 | €21,128 | €23,687 | +€2,559 | +12.1% |
| Other amounts payable | 47/48 | €157,371 | €137,126 | -€20,245 | -12.9% |
| Remuneration, social security and pensions | 62 | €56,011 | €83,542 | +€27,531 | +49.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,786 | €20,151 | +€366 | +1.8% |
| Other operating charges | 640/8 | €5,454 | €2,770 | -€2,685 | -49.2% |
| Gross operating margin | 9900 | €93,847 | €106,328 | +€12,481 | +13.3% |
| Operating profit (loss) | 9901 | €12,596 | -€135 | -€12,731 | |
| Financial income | 75/76B | €1 | €5 | +€4 | +441% |
| Recurring financial income | 75 | €1 | €5 | +€4 | +441% |
| Financial charges | 65/66B | €6,946 | €11,308 | +€4,363 | +62.8% |
| Recurring financial charges | 65 | €6,946 | €11,308 | +€4,363 | +62.8% |
| Profit (loss) for the period before taxes | 9903 | €5,651 | -€11,438 | -€17,089 | |
| Income taxes | 67/77 | €1,147 | €0 | -€1,147 | -100% |
| Profit (loss) for the period | 9904 | €4,504 | -€11,438 | -€15,942 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,504 | -€11,438 | -€15,942 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.