AKEMI BENELUX: 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.
What changed
AKEMI BENELUX
NACE 46.851, Wholesale of industrial chemicals
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€970,112
2024 · €880,269+€89,843
Equity
€1.3m
2024 · €1.3m
Cash
€653,094
2024 · €266,987+€386,107
Balance sheet total
€3.0m
2024 · €2.8m+€230,994
Largest movements
Assets
- Cash +€386,107
up €386,107 (+145%), from €266,987 to €653,094
mainly Net result for the year (+€970,112) and Current investments (+€308,691)
- Current investments -€308,691
down €308,691 (-69.3%), from €445,445 to €136,753
- Stocks and contracts +€107,831
up €107,831 (+20.8%), from €517,413 to €625,244
Equity and liabilities
- Other debts +€258,544
up €258,544 (+19.7%), from €1.3m to €1.6m
- Trade debts +€30,803
up €30,803 (+99.9%), from €30,828 to €61,631
Income statement
- Gross operating margin +€234,317
up €234,317 (+18.4%), from €1.3m to €1.5m
- Staff costs +€74,513
up €74,513 (+76.2%), from €97,838 to €172,351
- Taxes +€34,569
up €34,569 (+11.8%), from €291,842 to €326,411
- Financial income -€20,314
down €20,314 (-15.7%), from €129,337 to €109,023
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.
Result 2024
€880,269
Gross operating margin
+€234,317
Staff costs
-€74,513
Depreciation
-€5,213
Write-downs
+€3,791
Other operating charges
+€2,816
Other operating items
-€12,517
Financial income
-€20,314
Financial charges
-€3,954
Taxes
-€34,569
Result 2025
€970,112
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€1.2m
Investment
+€185,271
Financing
-€1.0m
Cash 2024
€266,987
From operations (derived)
+€1.2m
Net result for the year
+€970,112
Depreciation
+€102,816
Stocks and contracts
-€107,831
Receivables within one year
-€25,305
Smaller working-capital items
-€152
Trade debts
+€30,803
Tax, wage and social debts
-€24,706
Other debts
+€258,544
Investment (derived)
+€185,271
Investment in fixed assets (net)
-€123,421
Current investments
+€308,691
Financing
-€1.0m
Debts after one year
-€13,889
Current portion of long-term debt
-€19,445
Contributions, distributions and other
-€970,112
Cash 2025
€653,094
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,777,512 | €3,008,506 | +€230,994 | +8.3% |
| Fixed assets | 21/28 | €1,081,285 | €1,101,890 | +€20,605 | +1.9% |
| Intangible fixed assets | 21 | - | €27,741 | +€27,741 | |
| Tangible fixed assets | 22/27 | €1,081,285 | €1,074,149 | -€7,136 | -0.7% |
| Land and buildings | 22 | €858,170 | €813,919 | -€44,251 | -5.2% |
| Plant, machinery and equipment | 23 | €4,459 | €11,400 | +€6,940 | +156% |
| Furniture and vehicles | 24 | €170,922 | €204,258 | +€33,336 | +19.5% |
| Other tangible fixed assets | 26 | €47,733 | €44,572 | -€3,161 | -6.6% |
| Current assets | 29/58 | €1,696,227 | €1,906,616 | +€210,389 | +12.4% |
| Stocks and contracts in progress | 3 | €517,413 | €625,244 | +€107,831 | +20.8% |
| Stocks | 30/36 | €517,413 | €625,244 | +€107,831 | +20.8% |
| Amounts receivable within one year | 40/41 | €465,916 | €491,221 | +€25,305 | +5.4% |
| Trade receivables | 40 | €465,415 | €490,980 | +€25,566 | +5.5% |
| Other amounts receivable | 41 | €502 | €241 | -€261 | -52.0% |
| Current investments | 50/53 | €445,445 | €136,753 | -€308,691 | -69.3% |
| Cash at bank and in hand | 54/58 | €266,987 | €653,094 | +€386,107 | +145% |
| Deferred charges and accrued income | 490/1 | €466 | €304 | -€162 | -34.7% |
| Total equity and liabilities | 10/49 | €2,777,512 | €3,008,506 | +€230,994 | +8.3% |
| Equity | 10/15 | €1,301,498 | €1,301,498 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,282,898 | €1,282,898 | = | 0.0% |
| Distributable reserves | 133 | €1,282,898 | €1,282,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,476,013 | €1,707,007 | +€230,994 | +15.6% |
| Amounts payable after more than one year | 17 | €13,889 | €0 | -€13,889 | -100% |
| Financial debts | 170/4 | €13,889 | €0 | -€13,889 | -100% |
| Amounts payable within one year | 42/48 | €1,460,338 | €1,705,534 | +€245,196 | +16.8% |
| Current portion of amounts payable after more than one year | 42 | €33,333 | €13,889 | -€19,445 | -58.3% |
| Trade debts | 44 | €30,828 | €61,631 | +€30,803 | +99.9% |
| Suppliers | 440/4 | €30,828 | €61,631 | +€30,803 | +99.9% |
| Taxes, remuneration and social security | 45 | €85,009 | €60,303 | -€24,706 | -29.1% |
| Taxes | 450/3 | €73,152 | €56,818 | -€16,334 | -22.3% |
| Remuneration and social security | 454/9 | €11,858 | €3,486 | -€8,372 | -70.6% |
| Other amounts payable | 47/48 | €1,311,167 | €1,569,711 | +€258,544 | +19.7% |
| Accrued charges and deferred income | 492/3 | €1,787 | €1,474 | -€313 | -17.5% |
| Non-recurring operating income | 76A | - | €6,612 | +€6,612 | |
| Remuneration, social security and pensions | 62 | €97,838 | €172,351 | +€74,513 | +76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,603 | €102,816 | +€5,213 | +5.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,654 | -€2,137 | -€3,791 | |
| Other operating charges | 640/8 | €12,296 | €9,480 | -€2,816 | -22.9% |
| Non-recurring operating charges | 66A | €0 | €12,517 | +€12,517 | |
| Gross operating margin | 9900 | €1,275,895 | €1,510,212 | +€234,317 | +18.4% |
| Operating profit (loss) | 9901 | €1,066,504 | €1,215,185 | +€148,680 | +13.9% |
| Financial income | 75/76B | €129,337 | €109,023 | -€20,314 | -15.7% |
| Recurring financial income | 75 | €129,337 | €109,023 | -€20,314 | -15.7% |
| Financial charges | 65/66B | €23,730 | €27,684 | +€3,954 | +16.7% |
| Recurring financial charges | 65 | €23,730 | €27,684 | +€3,954 | +16.7% |
| Profit (loss) for the period before taxes | 9903 | €1,172,111 | €1,296,523 | +€124,412 | +10.6% |
| Income taxes | 67/77 | €291,842 | €326,411 | +€34,569 | +11.8% |
| Profit (loss) for the period | 9904 | €880,269 | €970,112 | +€89,843 | +10.2% |
| Profit (loss) for the period to be appropriated | 9905 | €880,269 | €970,112 | +€89,843 | +10.2% |
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 26 October 2026 via checked.be.