AKBARI-AHMED: 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.
AKBARI-AHMED
Largest movements
- Deferred charges and accrued income -€17,956
down €17,956 (-98.2%), from €18,289 to €333
- Receivables within one year +€14,192
up €14,192 (+8.2%), from €173,157 to €187,349
of which Other amounts receivable: +€174,574
- Cash +€8,299
up €8,299 (+53.0%), from €15,656 to €23,954
mainly Tax, wage and social debts (+€47,775) and Deferred charges and accrued income (+€17,956)
- Profit (loss) carried forward -€231,124
no longer reported in 2024 (was €231,124)
- Reserves +€165,900
up €165,900 (+8,919%), from €1,860 to €167,760
of which Distributable reserves: +€167,760
- Tax, wage and social debts +€47,775
up €47,775 (+123%), from €38,905 to €86,680
- Trade debts +€15,579
up €15,579 (+25.9%), from €60,253 to €75,832
- Contributions +€8,060
up €8,060 (+65.0%), from €12,400 to €20,460
- Gross operating margin -€120,748
down €120,748, from €106,126 to -€14,622
- Taxes -€17,055
down €17,055 (-76.0%), from €22,446 to €5,391
- Staff costs +€4,477
up €4,477 (+63.1%), from €7,097 to €11,574
- Financial charges +€4,415
up €4,415 (+47.1%), from €9,371 to €13,786
- Other operating charges +€3,110
up €3,110 (+93.5%), from €3,325 to €6,435
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 | €344,868 | €351,125 | +€6,257 | +1.8% |
| Fixed assets | 21/28 | €3,450 | €3,300 | -€150 | -4.3% |
| Tangible fixed assets | 22/27 | €450 | €300 | -€150 | -33.3% |
| Plant, machinery and equipment | 23 | €450 | €300 | -€150 | -33.3% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €341,418 | €347,824 | +€6,407 | +1.9% |
| Stocks and contracts in progress | 3 | €134,316 | €136,188 | +€1,873 | +1.4% |
| Stocks | 30/36 | €134,316 | €136,188 | +€1,873 | +1.4% |
| Amounts receivable within one year | 40/41 | €173,157 | €187,349 | +€14,192 | +8.2% |
| Trade receivables | 40 | €163,456 | €3,073 | -€160,382 | -98.1% |
| Other amounts receivable | 41 | €9,701 | €184,275 | +€174,574 | +1,799% |
| Cash at bank and in hand | 54/58 | €15,656 | €23,954 | +€8,299 | +53.0% |
| Deferred charges and accrued income | 490/1 | €18,289 | €333 | -€17,956 | -98.2% |
| Total equity and liabilities | 10/49 | €344,868 | €351,125 | +€6,257 | +1.8% |
| Equity | 10/15 | €245,384 | €188,220 | -€57,164 | -23.3% |
| Contributions | 10/11 | €12,400 | €20,460 | +€8,060 | +65.0% |
| Capital | 10 | €12,400 | €20,460 | +€8,060 | +65.0% |
| Issued capital | 100 | €18,600 | €20,460 | +€1,860 | +10.0% |
| Uncalled capital | 101 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €1,860 | €167,760 | +€165,900 | +8,919% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €167,760 | +€167,760 | |
| Profit (loss) carried forward | 14 | €231,124 | - | -€231,124 | |
| Amounts payable | 17/49 | €99,484 | €162,904 | +€63,420 | +63.7% |
| Amounts payable within one year | 42/48 | €99,484 | €162,904 | +€63,420 | +63.7% |
| Current portion of amounts payable after more than one year | 42 | €325 | €392 | +€66 | +20.4% |
| Trade debts | 44 | €60,253 | €75,832 | +€15,579 | +25.9% |
| Suppliers | 440/4 | €60,253 | €75,832 | +€15,579 | +25.9% |
| Taxes, remuneration and social security | 45 | €38,905 | €86,680 | +€47,775 | +123% |
| Taxes | 450/3 | €38,905 | €86,680 | +€47,775 | +123% |
| Non-recurring operating income | 76A | - | €13,000 | +€13,000 | |
| Remuneration, social security and pensions | 62 | €7,097 | €11,574 | +€4,477 | +63.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €150 | €150 | = | 0.0% |
| Other operating charges | 640/8 | €3,325 | €6,435 | +€3,110 | +93.5% |
| Non-recurring operating charges | 66A | - | €11,880 | +€11,880 | |
| Gross operating margin | 9900 | €106,126 | -€14,622 | -€120,748 | |
| Operating profit (loss) | 9901 | €95,554 | -€44,661 | -€140,215 | |
| Financial income | 75/76B | - | €474 | +€474 | |
| Recurring financial income | 75 | - | €474 | +€474 | |
| Financial charges | 65/66B | €9,371 | €13,786 | +€4,415 | +47.1% |
| Recurring financial charges | 65 | €9,371 | €13,786 | +€4,415 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €86,183 | -€57,973 | -€144,156 | |
| Income taxes | 67/77 | €22,446 | €5,391 | -€17,055 | -76.0% |
| Profit (loss) for the period | 9904 | €63,737 | -€63,364 | -€127,101 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,737 | -€63,364 | -€127,101 |
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 27 October 2026 via checked.be.