AKABI: what changed
What changed
AKABI
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
€67,714
2024 · €247,005-€179,292
Equity
€694,222
2024 · €626,509+€67,714
Cash
€788,760
2024 · €745,297+€43,462
Balance sheet total
€3.0m
2024 · €3.1m-€69,375
Largest movements
Assets
- Tangible fixed assets -€59,424
down €59,424 (-38.6%), from €153,931 to €94,507
- Receivables within one year -€53,939
down €53,939 (-2.5%), from €2.1m to €2.1m
of which Trade receivables: -€66,513
- Cash +€43,462
up €43,462 (+5.8%), from €745,297 to €788,760
mainly Tax, wage and social debts (+€264,034) and Current portion of long-term debt (+€71,152)
Equity and liabilities
- Trade debts -€371,082
down €371,082 (-21.9%), from €1.7m to €1.3m
- Tax, wage and social debts +€264,034
up €264,034 (+45.8%), from €576,416 to €840,450
of which Remuneration and social security: +€146,422
- Provisions -€125,851
down €125,851 (-100%), from €125,851 to €0
- Reserves +€105,250
up €105,250 (+28.6%), from €367,760 to €473,010
of which Distributable reserves: +€105,250
- Current portion of long-term debt +€71,152
up €71,152 (+247%), from €28,848 to €100,000
Income statement
- Staff costs +€1.1m
up €1.1m (+35.0%), from €3.2m to €4.3m
- Gross operating margin +€810,188
up €810,188 (+21.7%), from €3.7m to €4.5m
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
€247,005
Gross operating margin
+€810,188
Staff costs
-€1.1m
Depreciation
-€14,327
Other operating charges
+€5,345
Other operating items
+€124,816
Financial income
-€1,733
Financial charges
+€2,798
Taxes
+€2,715
Result 2025
€67,714
raises the resultlowers the resultnot broken down further in the accounts
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
-€16,342
Investment
-€11,347
Financing
+€71,152
Cash 2024
€745,297
From operations (derived)
-€16,342
Net result for the year
+€67,714
Depreciation
+€70,771
Receivables within one year
+€53,939
Deferred charges and accrued income
-€525
Provisions
-€125,851
Trade debts
-€371,082
Tax, wage and social debts
+€264,034
Other debts
+€24,660
Investment (derived)
-€11,347
Investment in fixed assets (net)
-€11,347
Financing
+€71,152
Current portion of long-term debt
+€71,152
Cash 2025
€788,760
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,084,189 | €3,014,814 | -€69,375 | -2.2% |
| Fixed assets | 21/28 | €182,597 | €123,173 | -€59,424 | -32.5% |
| Tangible fixed assets | 22/27 | €153,931 | €94,507 | -€59,424 | -38.6% |
| Furniture and vehicles | 24 | €153,931 | €94,507 | -€59,424 | -38.6% |
| Financial fixed assets | 28 | €28,666 | €28,666 | = | 0.0% |
| Current assets | 29/58 | €2,901,592 | €2,891,641 | -€9,951 | -0.3% |
| Amounts receivable within one year | 40/41 | €2,143,527 | €2,089,588 | -€53,939 | -2.5% |
| Trade receivables | 40 | €1,969,150 | €1,902,637 | -€66,513 | -3.4% |
| Other amounts receivable | 41 | €174,377 | €186,951 | +€12,574 | +7.2% |
| Cash at bank and in hand | 54/58 | €745,297 | €788,760 | +€43,462 | +5.8% |
| Deferred charges and accrued income | 490/1 | €12,768 | €13,293 | +€525 | +4.1% |
| Total equity and liabilities | 10/49 | €3,084,189 | €3,014,814 | -€69,375 | -2.2% |
| Equity | 10/15 | €626,509 | €694,222 | +€67,714 | +10.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €367,760 | €473,010 | +€105,250 | +28.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €189,450 | €189,450 | = | 0.0% |
| Distributable reserves | 133 | €176,450 | €281,700 | +€105,250 | +59.6% |
| Profit (loss) carried forward | 14 | €240,149 | €202,612 | -€37,536 | -15.6% |
| Provisions and deferred taxes | 16 | €125,851 | €0 | -€125,851 | -100% |
| Provisions for liabilities and charges | 160/5 | €125,851 | €0 | -€125,851 | -100% |
| Pensions and similar obligations | 160 | €125,851 | €0 | -€125,851 | -100% |
| Amounts payable | 17/49 | €2,331,829 | €2,320,592 | -€11,238 | -0.5% |
| Amounts payable within one year | 42/48 | €2,331,829 | €2,320,592 | -€11,238 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €28,848 | €100,000 | +€71,152 | +247% |
| Trade debts | 44 | €1,692,873 | €1,321,791 | -€371,082 | -21.9% |
| Suppliers | 440/4 | €1,692,873 | €1,321,791 | -€371,082 | -21.9% |
| Taxes, remuneration and social security | 45 | €576,416 | €840,450 | +€264,034 | +45.8% |
| Taxes | 450/3 | €121,180 | €238,792 | +€117,612 | +97.1% |
| Remuneration and social security | 454/9 | €455,236 | €601,658 | +€146,422 | +32.2% |
| Other amounts payable | 47/48 | €33,691 | €58,351 | +€24,660 | +73.2% |
| Remuneration, social security and pensions | 62 | €3,168,759 | €4,277,853 | +€1.1m | +35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,444 | €70,771 | +€14,327 | +25.4% |
| Other operating charges | 640/8 | €7,894 | €2,548 | -€5,345 | -67.7% |
| Non-recurring operating charges | 66A | €126,131 | €1,315 | -€124,816 | -99.0% |
| Gross operating margin | 9900 | €3,731,129 | €4,541,318 | +€810,188 | +21.7% |
| Operating profit (loss) | 9901 | €371,902 | €188,830 | -€183,072 | -49.2% |
| Financial income | 75/76B | €1,733 | - | -€1,733 | |
| Recurring financial income | 75 | €1,733 | - | -€1,733 | |
| Financial charges | 65/66B | €3,691 | €893 | -€2,798 | -75.8% |
| Recurring financial charges | 65 | €3,691 | €893 | -€2,798 | -75.8% |
| Profit (loss) for the period before taxes | 9903 | €369,944 | €187,937 | -€182,007 | -49.2% |
| Income taxes | 67/77 | €122,939 | €120,223 | -€2,715 | -2.2% |
| Profit (loss) for the period | 9904 | €247,005 | €67,714 | -€179,292 | -72.6% |
| Transfer from tax-exempt reserves | 789 | €105,250 | €105,250 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €84,200 | €105,250 | +€21,050 | +25.0% |
| Profit (loss) for the period to be appropriated | 9905 | €268,055 | €67,714 | -€200,342 | -74.7% |
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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 4 November 2026 via checked.be.