AKAVA: 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.
AKAVA
Largest movements
- Tangible fixed assets -€8,129
down €8,129 (-18.5%), from €43,941 to €35,812
of which Furniture and vehicles: -€4,980
- Cash +€2,720
up €2,720 (+22.7%), from €11,989 to €14,709
mainly Depreciation (+€10,401) and Net result for the year (+€6,370)
- Receivables within one year -€1,028
down €1,028 (-8.4%), from €12,288 to €11,260
of which Other amounts receivable: -€543
- Debts after one year -€9,731
down €9,731 (-32.7%), from €29,766 to €20,035
- Reserves +€6,370
up €6,370 (+59.2%), from €10,767 to €17,137
- Trade debts +€2,683
new in 2025: €2,683
- Tax, wage and social debts -€2,496
down €2,496 (-16.4%), from €15,209 to €12,713
of which Taxes: -€2,756
- Other debts -€2,264
down €2,264 (-20.0%), from €11,301 to €9,036
- Depreciation +€4,486
up €4,486 (+75.8%), from €5,916 to €10,401
- Other operating charges -€3,962
down €3,962 (-90.8%), from €4,361 to €399
- Gross operating margin +€1,534
up €1,534 (+6.4%), from €23,884 to €25,418
- Financial charges +€554
up €554 (+11.9%), from €4,662 to €5,216
of which Financial charges: +€501
- Taxes +€498
up €498 (+19.3%), from €2,579 to €3,077
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 | €79,533 | €72,335 | -€7,198 | -9.1% |
| Fixed assets | 21/28 | €43,941 | €35,812 | -€8,129 | -18.5% |
| Tangible fixed assets | 22/27 | €43,941 | €35,812 | -€8,129 | -18.5% |
| Plant, machinery and equipment | 23 | €6,811 | €7,534 | +€723 | +10.6% |
| Furniture and vehicles | 24 | €23,397 | €18,418 | -€4,980 | -21.3% |
| Leasing and similar rights | 25 | €13,732 | €9,860 | -€3,872 | -28.2% |
| Current assets | 29/58 | €35,592 | €36,523 | +€931 | +2.6% |
| Stocks and contracts in progress | 3 | €2,039 | €2,069 | +€29 | +1.4% |
| Stocks | 30/36 | €2,039 | €2,069 | +€29 | +1.4% |
| Amounts receivable within one year | 40/41 | €12,288 | €11,260 | -€1,028 | -8.4% |
| Trade receivables | 40 | €11,745 | €11,260 | -€485 | -4.1% |
| Other amounts receivable | 41 | €543 | - | -€543 | |
| Cash at bank and in hand | 54/58 | €11,989 | €14,709 | +€2,720 | +22.7% |
| Deferred charges and accrued income | 490/1 | €9,276 | €8,485 | -€791 | -8.5% |
| Total equity and liabilities | 10/49 | €79,533 | €72,335 | -€7,198 | -9.1% |
| Equity | 10/15 | €11,767 | €18,137 | +€6,370 | +54.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €10,767 | €17,137 | +€6,370 | +59.2% |
| Distributable reserves | 133 | €10,767 | €17,137 | +€6,370 | +59.2% |
| Amounts payable | 17/49 | €67,766 | €54,198 | -€13,568 | -20.0% |
| Amounts payable after more than one year | 17 | €29,766 | €20,035 | -€9,731 | -32.7% |
| Financial debts | 170/4 | €29,766 | €20,035 | -€9,731 | -32.7% |
| Amounts payable within one year | 42/48 | €38,000 | €34,163 | -€3,837 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €11,490 | €9,731 | -€1,759 | -15.3% |
| Trade debts | 44 | - | €2,683 | +€2,683 | |
| Suppliers | 440/4 | - | €2,683 | +€2,683 | |
| Taxes, remuneration and social security | 45 | €15,209 | €12,713 | -€2,496 | -16.4% |
| Taxes | 450/3 | €12,869 | €10,113 | -€2,756 | -21.4% |
| Remuneration and social security | 454/9 | €2,340 | €2,600 | +€260 | +11.1% |
| Other amounts payable | 47/48 | €11,301 | €9,036 | -€2,264 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,916 | €10,401 | +€4,486 | +75.8% |
| Other operating charges | 640/8 | €4,361 | €399 | -€3,962 | -90.8% |
| Gross operating margin | 9900 | €23,884 | €25,418 | +€1,534 | +6.4% |
| Operating profit (loss) | 9901 | €13,607 | €14,617 | +€1,010 | +7.4% |
| Financial income | 75/76B | €9 | €47 | +€38 | +442.5% |
| Recurring financial income | 75 | €9 | €47 | +€38 | +442.5% |
| Financial charges | 65/66B | €4,662 | €5,216 | +€554 | +11.9% |
| Recurring financial charges | 65 | €4,662 | €5,163 | +€501 | +10.8% |
| Non-recurring financial charges | 66B | - | €53 | +€53 | |
| Profit (loss) for the period before taxes | 9903 | €8,954 | €9,447 | +€493 | +5.5% |
| Income taxes | 67/77 | €2,579 | €3,077 | +€498 | +19.3% |
| Profit (loss) for the period | 9904 | €6,374 | €6,370 | -€4 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €6,374 | €6,370 | -€4 | -0.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.