AKAIRO: what changed
Two fiscal 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.
AKAIRO
Largest movements
- Deferred charges and accrued income +€52,552
up €52,552 (+121.4%), from €43,296 to €95,848
- Receivables within one year -€36,141
down €36,141 (-40.1%), from €90,044 to €53,903
of which Trade receivables: -€36,154
- Cash +€30,773
up €30,773 (+41.1%), from €74,905 to €105,678
mainly Receivables within one year (+€36,141) and Other debts (+€16,302)
- Other debts +€16,302
up €16,302 (+23.5%), from €69,468 to €85,770
- Trade debts +€11,283
up €11,283 (+55.0%), from €20,502 to €31,785
- Tax, wage and social debts +€10,767
up €10,767 (+27.1%), from €39,774 to €50,542
of which Taxes: +€7,149
- Accrued charges and deferred income +€7,635
up €7,635 (+41.4%), from €18,435 to €26,071
- Profit (loss) carried forward +€2,696
up €2,696 (+4.7%), from €57,064 to €59,760
- Staff costs +€44,816
up €44,816 (+46.9%), from €95,614 to €140,430
- Gross operating margin -€19,466
down €19,466 (-11.5%), from €168,755 to €149,289
- Taxes -€15,020
down €15,020 (-83.0%), from €18,094 to €3,074
- Other operating charges -€2,373
down €2,373 (-82.8%), from €2,866 to €493
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 | €208,245 | €256,928 | +€48,683 | +23.4% |
| Fixed assets | 21/28 | - | €1,500 | +€1,500 | |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €208,245 | €255,428 | +€47,183 | +22.7% |
| Amounts receivable within one year | 40/41 | €90,044 | €53,903 | -€36,141 | -40.1% |
| Trade receivables | 40 | €89,521 | €53,367 | -€36,154 | -40.4% |
| Other amounts receivable | 41 | €523 | €536 | +€13 | +2.4% |
| Cash at bank and in hand | 54/58 | €74,905 | €105,678 | +€30,773 | +41.1% |
| Deferred charges and accrued income | 490/1 | €43,296 | €95,848 | +€52,552 | +121.4% |
| Total equity and liabilities | 10/49 | €208,245 | €256,928 | +€48,683 | +23.4% |
| Equity | 10/15 | €60,064 | €62,760 | +€2,696 | +4.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €57,064 | €59,760 | +€2,696 | +4.7% |
| Amounts payable | 17/49 | €148,180 | €194,168 | +€45,987 | +31.0% |
| Amounts payable within one year | 42/48 | €129,745 | €168,097 | +€38,352 | +29.6% |
| Trade debts | 44 | €20,502 | €31,785 | +€11,283 | +55.0% |
| Suppliers | 440/4 | €20,502 | €31,785 | +€11,283 | +55.0% |
| Taxes, remuneration and social security | 45 | €39,774 | €50,542 | +€10,767 | +27.1% |
| Taxes | 450/3 | €27,721 | €34,870 | +€7,149 | +25.8% |
| Remuneration and social security | 454/9 | €12,054 | €15,672 | +€3,618 | +30.0% |
| Other amounts payable | 47/48 | €69,468 | €85,770 | +€16,302 | +23.5% |
| Accrued charges and deferred income | 492/3 | €18,435 | €26,071 | +€7,635 | +41.4% |
| Remuneration, social security and pensions | 62 | €95,614 | €140,430 | +€44,816 | +46.9% |
| Other operating charges | 640/8 | €2,866 | €493 | -€2,373 | -82.8% |
| Gross operating margin | 9900 | €168,755 | €149,289 | -€19,466 | -11.5% |
| Operating profit (loss) | 9901 | €70,274 | €8,366 | -€61,909 | -88.1% |
| Financial income | 75/76B | €2 | €0 | -€2 | -98.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -98.6% |
| Financial charges | 65/66B | €1,134 | €2,595 | +€1,461 | +128.9% |
| Recurring financial charges | 65 | €1,134 | €2,595 | +€1,461 | +128.9% |
| Profit (loss) for the period before taxes | 9903 | €69,142 | €5,770 | -€63,372 | -91.7% |
| Income taxes | 67/77 | €18,094 | €3,074 | -€15,020 | -83.0% |
| Profit (loss) for the period | 9904 | €51,048 | €2,696 | -€48,352 | -94.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,048 | €2,696 | -€48,352 | -94.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.