AKIMM: 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.
AKIMM
Largest movements
- Current investments +€40,850
new in 2025: €40,850
- Receivables within one year -€12,708
down €12,708 (-45.9%), from €27,680 to €14,972
of which Trade receivables: -€11,892
- Cash +€6,454
up €6,454 (+2.8%), from €227,721 to €234,175
mainly Net result for the year (+€30,257) and Receivables within one year (+€12,708)
- Reserves +€30,257
up €30,257 (+15.8%), from €190,977 to €221,234
- Gross operating margin +€11,908
up €11,908 (+32.4%), from €36,796 to €48,704
- Taxes +€3,898
up €3,898 (+37.1%), from €10,499 to €14,397
- Financial charges +€1,148
up €1,148 (+54.4%), from €2,109 to €3,257
- Financial income +€1,110
up €1,110 (+172.0%), from €645 to €1,755
- Depreciation -€628
down €628 (-23.1%), from €2,714 to €2,086
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.
Cash bridge derived
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 | €260,377 | €294,935 | +€34,559 | +13.3% |
| Fixed assets | 21/28 | €4,976 | €4,939 | -€38 | -0.8% |
| Tangible fixed assets | 22/27 | €4,976 | €4,939 | -€38 | -0.8% |
| Plant, machinery and equipment | 23 | €2,885 | €2,190 | -€696 | -24.1% |
| Furniture and vehicles | 24 | €2,091 | €2,749 | +€658 | +31.5% |
| Current assets | 29/58 | €255,401 | €289,997 | +€34,596 | +13.5% |
| Amounts receivable within one year | 40/41 | €27,680 | €14,972 | -€12,708 | -45.9% |
| Trade receivables | 40 | €23,145 | €11,253 | -€11,892 | -51.4% |
| Other amounts receivable | 41 | €4,535 | €3,719 | -€816 | -18.0% |
| Current investments | 50/53 | - | €40,850 | +€40,850 | |
| Cash at bank and in hand | 54/58 | €227,721 | €234,175 | +€6,454 | +2.8% |
| Total equity and liabilities | 10/49 | €260,377 | €294,935 | +€34,559 | +13.3% |
| Equity | 10/15 | €203,377 | €233,634 | +€30,257 | +14.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €190,977 | €221,234 | +€30,257 | +15.8% |
| Distributable reserves | 133 | €190,977 | €221,234 | +€30,257 | +15.8% |
| Amounts payable | 17/49 | €57,000 | €61,301 | +€4,302 | +7.5% |
| Amounts payable within one year | 42/48 | €54,970 | €58,756 | +€3,786 | +6.9% |
| Financial debts | 43 | - | €26 | +€26 | |
| Credit institutions | 430/8 | - | €26 | +€26 | |
| Trade debts | 44 | €983 | €2,433 | +€1,450 | +147.6% |
| Suppliers | 440/4 | €983 | €2,433 | +€1,450 | +147.6% |
| Taxes, remuneration and social security | 45 | €2,995 | €4,973 | +€1,978 | +66.0% |
| Taxes | 450/3 | €2,995 | €4,973 | +€1,978 | +66.0% |
| Other amounts payable | 47/48 | €50,992 | €51,325 | +€332 | +0.7% |
| Accrued charges and deferred income | 492/3 | €2,030 | €2,545 | +€515 | +25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,714 | €2,086 | -€628 | -23.1% |
| Other operating charges | 640/8 | €978 | €462 | -€516 | -52.8% |
| Gross operating margin | 9900 | €36,796 | €48,704 | +€11,908 | +32.4% |
| Operating profit (loss) | 9901 | €33,104 | €46,156 | +€13,052 | +39.4% |
| Financial income | 75/76B | €645 | €1,755 | +€1,110 | +172.0% |
| Recurring financial income | 75 | €645 | €1,755 | +€1,110 | +172.0% |
| Financial charges | 65/66B | €2,109 | €3,257 | +€1,148 | +54.4% |
| Recurring financial charges | 65 | €2,109 | €3,257 | +€1,148 | +54.4% |
| Profit (loss) for the period before taxes | 9903 | €31,640 | €44,654 | +€13,014 | +41.1% |
| Income taxes | 67/77 | €10,499 | €14,397 | +€3,898 | +37.1% |
| Profit (loss) for the period | 9904 | €21,141 | €30,257 | +€9,115 | +43.1% |
| Profit (loss) for the period to be appropriated | 9905 | €21,141 | €30,257 | +€9,115 | +43.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.