AKELY: 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.
AKELY
Largest movements
- Receivables within one year +€360,265
up €360,265 (+73.0%), from €493,250 to €853,514
of which Trade receivables: +€365,425
- Cash +€49,902
up €49,902 (+234.7%), from €21,264 to €71,166
mainly Trade debts (+€388,496) and Tax, wage and social debts (+€15,101)
- Tangible fixed assets +€29,667
up €29,667 (+1102.1%), from €2,692 to €32,359
of which Leasing and similar rights: +€30,821
- Trade debts +€388,496
up €388,496 (+119.8%), from €324,307 to €712,803
- Tax, wage and social debts +€15,101
up €15,101 (+62.7%), from €24,079 to €39,179
of which Remuneration and social security: +€24,018
- Debts after one year +€14,547
new in 2024: €14,547
- Profit (loss) carried forward +€12,213
up €12,213 (+7.8%), from €156,772 to €168,985
- Gross operating margin +€83,481
up €83,481 (+42.7%), from €195,487 to €278,968
- Staff costs +€82,434
up €82,434 (+64.4%), from €128,026 to €210,461
- Depreciation -€8,703
down €8,703 (-48.3%), from €18,001 to €9,298
- Financial income -€6,340
no longer reported in 2024 (was €6,340)
- Taxes +€4,595
up €4,595 (+11.7%), from €39,117 to €43,712
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.
Cash bridge derived
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 | €525,382 | €961,795 | +€436,413 | +83.1% |
| Fixed assets | 21/28 | €2,822 | €32,489 | +€29,667 | +1051.3% |
| Tangible fixed assets | 22/27 | €2,692 | €32,359 | +€29,667 | +1102.1% |
| Plant, machinery and equipment | 23 | €1,505 | €1,538 | +€32 | +2.1% |
| Leasing and similar rights | 25 | - | €30,821 | +€30,821 | |
| Other tangible fixed assets | 26 | €1,187 | - | -€1,187 | |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €522,560 | €929,306 | +€406,746 | +77.8% |
| Stocks and contracts in progress | 3 | €8,046 | €4,626 | -€3,420 | -42.5% |
| Stocks | 30/36 | €8,046 | €4,626 | -€3,420 | -42.5% |
| Amounts receivable within one year | 40/41 | €493,250 | €853,514 | +€360,265 | +73.0% |
| Trade receivables | 40 | €488,090 | €853,514 | +€365,425 | +74.9% |
| Other amounts receivable | 41 | €5,160 | - | -€5,160 | |
| Cash at bank and in hand | 54/58 | €21,264 | €71,166 | +€49,902 | +234.7% |
| Total equity and liabilities | 10/49 | €525,382 | €961,795 | +€436,413 | +83.1% |
| Equity | 10/15 | €176,996 | €189,209 | +€12,213 | +6.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,632 | €1,632 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,632 | €1,632 | = | 0.0% |
| Legal reserve | 130 | €1,632 | €1,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,772 | €168,985 | +€12,213 | +7.8% |
| Amounts payable | 17/49 | €348,386 | €772,586 | +€424,200 | +121.8% |
| Amounts payable after more than one year | 17 | - | €14,547 | +€14,547 | |
| Financial debts | 170/4 | - | €14,547 | +€14,547 | |
| Amounts payable within one year | 42/48 | €348,386 | €758,039 | +€409,653 | +117.6% |
| Current portion of amounts payable after more than one year | 42 | - | €6,056 | +€6,056 | |
| Trade debts | 44 | €324,307 | €712,803 | +€388,496 | +119.8% |
| Suppliers | 440/4 | €324,307 | €712,803 | +€388,496 | +119.8% |
| Taxes, remuneration and social security | 45 | €24,079 | €39,179 | +€15,101 | +62.7% |
| Taxes | 450/3 | €21,942 | €13,025 | -€8,917 | -40.6% |
| Remuneration and social security | 454/9 | €2,137 | €26,155 | +€24,018 | +1124.0% |
| Remuneration, social security and pensions | 62 | €128,026 | €210,461 | +€82,434 | +64.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,001 | €9,298 | -€8,703 | -48.3% |
| Other operating charges | 640/8 | €3,519 | €1,847 | -€1,672 | -47.5% |
| Gross operating margin | 9900 | €195,487 | €278,968 | +€83,481 | +42.7% |
| Operating profit (loss) | 9901 | €45,941 | €57,363 | +€11,422 | +24.9% |
| Financial income | 75/76B | €6,340 | - | -€6,340 | |
| Recurring financial income | 75 | €6,340 | - | -€6,340 | |
| Financial charges | 65/66B | €108 | €1,439 | +€1,331 | +1232.3% |
| Recurring financial charges | 65 | €108 | €1,439 | +€1,331 | +1232.3% |
| Profit (loss) for the period before taxes | 9903 | €52,173 | €55,924 | +€3,751 | +7.2% |
| Income taxes | 67/77 | €39,117 | €43,712 | +€4,595 | +11.7% |
| Profit (loss) for the period | 9904 | €13,056 | €12,213 | -€844 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,056 | €12,213 | -€844 | -6.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.