AKILIS CONSULTING: 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.
AKILIS CONSULTING
Largest movements
- Cash +€122,922
up €122,922 (+77.1%), from €159,370 to €282,292
mainly Net result for the year (+€142,353) and Debts after one year (+€38,401)
- Current investments +€73,814
up €73,814 (+97.8%), from €75,450 to €149,264
- Tangible fixed assets +€58,866
up €58,866 (+38.2%), from €153,942 to €212,808
of which Furniture and vehicles: +€73,389
- Receivables within one year -€20,609
down €20,609 (-30.9%), from €66,704 to €46,094
of which Trade receivables: -€18,921
- Deferred charges and accrued income +€7,520
up €7,520 (+729%), from €1,032 to €8,552
- Reserves +€142,353
up €142,353 (+53.5%), from €266,169 to €408,522
of which Distributable reserves: +€142,353
- Debts after one year +€38,401
up €38,401 (+198%), from €19,362 to €57,763
- Other debts +€24,885
up €24,885 (+23.1%), from €107,794 to €132,679
- Tax, wage and social debts +€19,322
up €19,322 (+78.3%), from €24,684 to €44,006
of which Taxes: +€15,637
- Current portion of long-term debt +€16,416
up €16,416 (+158%), from €10,378 to €26,794
- Gross operating margin +€77,337
up €77,337 (+47.9%), from €161,512 to €238,849
- Taxes +€27,172
up €27,172 (+63.0%), from €43,164 to €70,336
- Staff costs +€10,923
new in 2025: €10,923
- Financial income +€7,339
up €7,339 (+1,383%), from €531 to €7,870
- Depreciation +€2,446
up €2,446 (+15.1%), from €16,165 to €18,610
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 | €456,498 | €699,011 | +€242,513 | +53.1% |
| Fixed assets | 21/28 | €153,942 | €212,808 | +€58,866 | +38.2% |
| Tangible fixed assets | 22/27 | €153,942 | €212,808 | +€58,866 | +38.2% |
| Land and buildings | 22 | €152,552 | €137,082 | -€15,471 | -10.1% |
| Plant, machinery and equipment | 23 | €1,390 | €2,337 | +€948 | +68.2% |
| Furniture and vehicles | 24 | - | €73,389 | +€73,389 | |
| Current assets | 29/58 | €302,556 | €486,203 | +€183,647 | +60.7% |
| Amounts receivable within one year | 40/41 | €66,704 | €46,094 | -€20,609 | -30.9% |
| Trade receivables | 40 | €64,917 | €45,996 | -€18,921 | -29.1% |
| Other amounts receivable | 41 | €1,787 | €99 | -€1,688 | -94.5% |
| Current investments | 50/53 | €75,450 | €149,264 | +€73,814 | +97.8% |
| Cash at bank and in hand | 54/58 | €159,370 | €282,292 | +€122,922 | +77.1% |
| Deferred charges and accrued income | 490/1 | €1,032 | €8,552 | +€7,520 | +729% |
| Total equity and liabilities | 10/49 | €456,498 | €699,011 | +€242,513 | +53.1% |
| Equity | 10/15 | €291,169 | €433,522 | +€142,353 | +48.9% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €266,169 | €408,522 | +€142,353 | +53.5% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €263,669 | €406,022 | +€142,353 | +54.0% |
| Amounts payable | 17/49 | €165,329 | €265,489 | +€100,160 | +60.6% |
| Amounts payable after more than one year | 17 | €19,362 | €57,763 | +€38,401 | +198% |
| Financial debts | 170/4 | €19,362 | €57,763 | +€38,401 | +198% |
| Amounts payable within one year | 42/48 | €145,641 | €207,726 | +€62,084 | +42.6% |
| Current portion of amounts payable after more than one year | 42 | €10,378 | €26,794 | +€16,416 | +158% |
| Trade debts | 44 | €2,785 | €4,246 | +€1,461 | +52.5% |
| Suppliers | 440/4 | €2,785 | €4,246 | +€1,461 | +52.5% |
| Taxes, remuneration and social security | 45 | €24,684 | €44,006 | +€19,322 | +78.3% |
| Taxes | 450/3 | €24,684 | €40,321 | +€15,637 | +63.3% |
| Remuneration and social security | 454/9 | - | €3,685 | +€3,685 | |
| Other amounts payable | 47/48 | €107,794 | €132,679 | +€24,885 | +23.1% |
| Accrued charges and deferred income | 492/3 | €325 | €0 | -€325 | -100% |
| Remuneration, social security and pensions | 62 | - | €10,923 | +€10,923 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,165 | €18,610 | +€2,446 | +15.1% |
| Other operating charges | 640/8 | €2,826 | €2,711 | -€116 | -4.1% |
| Gross operating margin | 9900 | €161,512 | €238,849 | +€77,337 | +47.9% |
| Operating profit (loss) | 9901 | €142,521 | €206,605 | +€64,084 | +45.0% |
| Financial income | 75/76B | €531 | €7,870 | +€7,339 | +1,383% |
| Recurring financial income | 75 | €531 | €7,870 | +€7,339 | +1,383% |
| Financial charges | 65/66B | €1,970 | €1,786 | -€184 | -9.3% |
| Recurring financial charges | 65 | €1,970 | €1,786 | -€184 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €141,082 | €212,689 | +€71,607 | +50.8% |
| Income taxes | 67/77 | €43,164 | €70,336 | +€27,172 | +63.0% |
| Profit (loss) for the period | 9904 | €97,918 | €142,353 | +€44,435 | +45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,918 | €142,353 | +€44,435 | +45.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.