AKILA VCP: 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.
AKILA VCP
Largest movements
- Current investments +€79,737
up €79,737 (+63.7%), from €125,263 to €205,000
- Tangible fixed assets -€20,233
down €20,233 (-16.5%), from €122,679 to €102,447
of which Furniture and vehicles: -€15,064
- Other debts +€124,643
up €124,643, from €0 to €124,643
- Reserves -€56,670
down €56,670 (-19.8%), from €286,815 to €230,146
- Tax, wage and social debts -€7,831
down €7,831 (-58.9%), from €13,304 to €5,473
of which Taxes: -€7,831
- Depreciation +€11,787
up €11,787 (+97.0%), from €12,145 to €23,932
- Gross operating margin +€2,197
up €2,197 (+1.8%), from €121,345 to €123,542
- Taxes -€2,088
down €2,088 (-6.8%), from €30,905 to €28,817
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €306,081 | €366,004 | +€59,923 | +19.6% |
| Fixed assets | 21/28 | €122,679 | €102,447 | -€20,233 | -16.5% |
| Tangible fixed assets | 22/27 | €122,679 | €102,447 | -€20,233 | -16.5% |
| Plant, machinery and equipment | 23 | €40,249 | €35,080 | -€5,169 | -12.8% |
| Furniture and vehicles | 24 | €82,431 | €67,367 | -€15,064 | -18.3% |
| Current assets | 29/58 | €183,401 | €263,557 | +€80,156 | +43.7% |
| Amounts receivable within one year | 40/41 | €36,259 | €33,603 | -€2,656 | -7.3% |
| Trade receivables | 40 | €32,761 | €33,273 | +€511 | +1.6% |
| Other amounts receivable | 41 | €3,497 | €330 | -€3,167 | -90.6% |
| Current investments | 50/53 | €125,263 | €205,000 | +€79,737 | +63.7% |
| Cash at bank and in hand | 54/58 | €19,998 | €23,138 | +€3,140 | +15.7% |
| Deferred charges and accrued income | 490/1 | €1,882 | €1,816 | -€66 | -3.5% |
| Total equity and liabilities | 10/49 | €306,081 | €366,004 | +€59,923 | +19.6% |
| Equity | 10/15 | €291,815 | €235,146 | -€56,670 | -19.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €286,815 | €230,146 | -€56,670 | -19.8% |
| Distributable reserves | 133 | €286,815 | €230,146 | -€56,670 | -19.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €14,265 | €130,858 | +€116,593 | +817% |
| Amounts payable within one year | 42/48 | €14,265 | €130,858 | +€116,593 | +817% |
| Financial debts | 43 | €241 | €0 | -€241 | -100% |
| Credit institutions | 430/8 | €241 | €0 | -€241 | -100% |
| Trade debts | 44 | €720 | €742 | +€22 | +3.0% |
| Suppliers | 440/4 | €720 | €742 | +€22 | +3.0% |
| Taxes, remuneration and social security | 45 | €13,304 | €5,473 | -€7,831 | -58.9% |
| Taxes | 450/3 | €13,304 | €5,473 | -€7,831 | -58.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €124,643 | +€124,643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,145 | €23,932 | +€11,787 | +97.0% |
| Other operating charges | 640/8 | €603 | €465 | -€137 | -22.8% |
| Non-recurring operating charges | 66A | €5,057 | €0 | -€5,057 | -100% |
| Gross operating margin | 9900 | €121,345 | €123,542 | +€2,197 | +1.8% |
| Operating profit (loss) | 9901 | €103,540 | €99,144 | -€4,396 | -4.2% |
| Financial income | 75/76B | €4,114 | €3,019 | -€1,095 | -26.6% |
| Recurring financial income | 75 | €4,114 | €3,019 | -€1,095 | -26.6% |
| Financial charges | 65/66B | €115 | €328 | +€213 | +185% |
| Recurring financial charges | 65 | €115 | €328 | +€213 | +185% |
| Profit (loss) for the period before taxes | 9903 | €107,539 | €101,836 | -€5,703 | -5.3% |
| Income taxes | 67/77 | €30,905 | €28,817 | -€2,088 | -6.8% |
| Profit (loss) for the period | 9904 | €76,635 | €73,019 | -€3,616 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €76,635 | €73,019 | -€3,616 | -4.7% |
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 30 October 2026 via checked.be.