AKCAM: 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.
AKCAM
Largest movements
- Tangible fixed assets +€10,814
up €10,814 (+61.5%), from €17,585 to €28,399
of which Furniture and vehicles: +€11,205
- Receivables within one year -€10,696
down €10,696 (-27.6%), from €38,789 to €28,093
of which Other amounts receivable: -€16,746
- Stocks and contracts +€5,564
up €5,564 (+261%), from €2,133 to €7,697
- Cash +€2,492
up €2,492 (+99.9%), from €2,494 to €4,985
mainly Trade debts (+€12,761) and Receivables within one year (+€10,696)
- Intangible fixed assets +€742
new in 2023: €742
- Trade debts +€12,761
up €12,761 (+187%), from €6,835 to €19,596
- Profit (loss) carried forward -€2,767
down €2,767 (-12.2%), from €22,750 to €19,983
- Debts after one year -€2,525
down €2,525 (-55.3%), from €4,562 to €2,037
- Tax, wage and social debts +€1,159
up €1,159 (+19.5%), from €5,956 to €7,115
of which Remuneration and social security: +€1,515
- Staff costs +€18,676
up €18,676 (+213%), from €8,760 to €27,436
- Gross operating margin +€7,903
up €7,903 (+25.1%), from €31,532 to €39,436
- Taxes -€2,822
down €2,822, from €1,586 to -€1,237
- Other operating charges +€517
up €517 (+8.3%), from €6,209 to €6,725
- Depreciation -€476
down €476 (-6.5%), from €7,329 to €6,854
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,150 | €70,066 | +€8,915 | +14.6% |
| Fixed assets | 21/28 | €17,735 | €29,291 | +€11,557 | +65.2% |
| Intangible fixed assets | 21 | - | €742 | +€742 | |
| Tangible fixed assets | 22/27 | €17,585 | €28,399 | +€10,814 | +61.5% |
| Furniture and vehicles | 24 | €17,141 | €28,346 | +€11,205 | +65.4% |
| Other tangible fixed assets | 26 | €444 | €53 | -€390 | -88.0% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €43,416 | €40,775 | -€2,641 | -6.1% |
| Stocks and contracts in progress | 3 | €2,133 | €7,697 | +€5,564 | +261% |
| Stocks | 30/36 | €2,133 | €7,697 | +€5,564 | +261% |
| Amounts receivable within one year | 40/41 | €38,789 | €28,093 | -€10,696 | -27.6% |
| Trade receivables | 40 | - | €6,050 | +€6,050 | |
| Other amounts receivable | 41 | €38,789 | €22,043 | -€16,746 | -43.2% |
| Cash at bank and in hand | 54/58 | €2,494 | €4,985 | +€2,492 | +99.9% |
| Total equity and liabilities | 10/49 | €61,150 | €70,066 | +€8,915 | +14.6% |
| Equity | 10/15 | €41,350 | €38,583 | -€2,767 | -6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,750 | €19,983 | -€2,767 | -12.2% |
| Amounts payable | 17/49 | €19,801 | €31,483 | +€11,683 | +59.0% |
| Amounts payable after more than one year | 17 | €4,562 | €2,037 | -€2,525 | -55.3% |
| Financial debts | 170/4 | €4,562 | €2,037 | -€2,525 | -55.3% |
| Amounts payable within one year | 42/48 | €15,239 | €29,446 | +€14,207 | +93.2% |
| Current portion of amounts payable after more than one year | 42 | €2,448 | €2,735 | +€287 | +11.7% |
| Trade debts | 44 | €6,835 | €19,596 | +€12,761 | +187% |
| Suppliers | 440/4 | €6,835 | €19,596 | +€12,761 | +187% |
| Taxes, remuneration and social security | 45 | €5,956 | €7,115 | +€1,159 | +19.5% |
| Taxes | 450/3 | €3,826 | €3,470 | -€356 | -9.3% |
| Remuneration and social security | 454/9 | €2,131 | €3,646 | +€1,515 | +71.1% |
| Remuneration, social security and pensions | 62 | €8,760 | €27,436 | +€18,676 | +213% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,329 | €6,854 | -€476 | -6.5% |
| Other operating charges | 640/8 | €6,209 | €6,725 | +€517 | +8.3% |
| Gross operating margin | 9900 | €31,532 | €39,436 | +€7,903 | +25.1% |
| Operating profit (loss) | 9901 | €9,234 | -€1,579 | -€10,814 | |
| Financial charges | 65/66B | €2,314 | €2,425 | +€111 | +4.8% |
| Recurring financial charges | 65 | €2,314 | €2,425 | +€111 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €6,921 | -€4,004 | -€10,924 | |
| Income taxes | 67/77 | €1,586 | -€1,237 | -€2,822 | |
| Profit (loss) for the period | 9904 | €5,335 | -€2,767 | -€8,102 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,335 | -€2,767 | -€8,102 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.