Akari Consult: 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.
Akari Consult
Largest movements
- Cash -€23,895
down €23,895 (-20.7%), from €115,365 to €91,470
mainly Tax, wage and social debts (-€18,947) and Investment in fixed assets (net) (-€5,451)
- Tangible fixed assets +€3,893
up €3,893 (+150%), from €2,589 to €6,482
of which Other tangible fixed assets: +€4,822
- Tax, wage and social debts -€18,947
down €18,947 (-70.6%), from €26,835 to €7,888
- Reserves -€2,333
down €2,333 (-2.9%), from €79,835 to €77,502
- Other debts +€1,299
up €1,299 (+15.7%), from €8,284 to €9,582
- Gross operating margin -€97,526
down €97,526 (-99.6%), from €97,873 to €347
- Taxes -€20,547
down €20,547 (-96.5%), from €21,291 to €745
- Depreciation +€1,360
up €1,360 (+687%), from €198 to €1,558
- Other operating charges -€1,284
down €1,284 (-80.0%), from €1,606 to €321
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 | €117,954 | €98,137 | -€19,817 | -16.8% |
| Fixed assets | 21/28 | €2,589 | €6,482 | +€3,893 | +150% |
| Tangible fixed assets | 22/27 | €2,589 | €6,482 | +€3,893 | +150% |
| Furniture and vehicles | 24 | €2,589 | €1,660 | -€929 | -35.9% |
| Other tangible fixed assets | 26 | - | €4,822 | +€4,822 | |
| Current assets | 29/58 | €115,365 | €91,654 | -€23,711 | -20.6% |
| Amounts receivable within one year | 40/41 | €0 | €185 | +€185 | |
| Trade receivables | 40 | €0 | €185 | +€185 | |
| Cash at bank and in hand | 54/58 | €115,365 | €91,470 | -€23,895 | -20.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €117,954 | €98,137 | -€19,817 | -16.8% |
| Equity | 10/15 | €82,835 | €80,502 | -€2,333 | -2.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €79,835 | €77,502 | -€2,333 | -2.9% |
| Distributable reserves | 133 | €79,835 | €77,502 | -€2,333 | -2.9% |
| Amounts payable | 17/49 | €35,119 | €17,634 | -€17,484 | -49.8% |
| Amounts payable within one year | 42/48 | €35,119 | €17,634 | -€17,484 | -49.8% |
| Trade debts | 44 | €0 | €164 | +€164 | |
| Suppliers | 440/4 | €0 | €164 | +€164 | |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €26,835 | €7,888 | -€18,947 | -70.6% |
| Taxes | 450/3 | €26,835 | €7,888 | -€18,947 | -70.6% |
| Other amounts payable | 47/48 | €8,284 | €9,582 | +€1,299 | +15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €198 | €1,558 | +€1,360 | +687% |
| Other operating charges | 640/8 | €1,606 | €321 | -€1,284 | -80.0% |
| Gross operating margin | 9900 | €97,873 | €347 | -€97,526 | -99.6% |
| Operating profit (loss) | 9901 | €96,069 | -€1,532 | -€97,602 | |
| Financial charges | 65/66B | €39 | €56 | +€17 | +42.5% |
| Recurring financial charges | 65 | €39 | €56 | +€17 | +42.5% |
| Profit (loss) for the period before taxes | 9903 | €96,030 | -€1,588 | -€97,618 | |
| Income taxes | 67/77 | €21,291 | €745 | -€20,547 | -96.5% |
| Profit (loss) for the period | 9904 | €74,739 | -€2,333 | -€77,072 | |
| Profit (loss) for the period to be appropriated | 9905 | €74,739 | -€2,333 | -€77,072 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.