AKIMMO: 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.
AKIMMO
Largest movements
- Cash +€161,941
up €161,941 (+15366.3%), from €1,054 to €162,995
mainly Net result for the year (+€113,515) and Provisions (+€42,843)
- Tangible fixed assets -€61,325
down €61,325 (-25.3%), from €241,967 to €180,642
of which Land and buildings: -€44,747
- Deferred charges and accrued income -€4,950
down €4,950 (-66.0%), from €7,499 to €2,549
- Reserves +€128,530
up €128,530 (+6426.5%), from €2,000 to €130,530
of which Tax-exempt reserves: +€128,530
- Provisions +€42,843
new in 2025: €42,843
- Debts after one year -€34,295
no longer reported in 2025 (was €34,295)
- Current portion of long-term debt -€18,636
no longer reported in 2025 (was €18,636)
- Profit (loss) carried forward -€15,015
down €15,015, from €12,420 to -€2,595
- Gross operating margin +€164,276
up €164,276 (+641.3%), from €25,618 to €189,893
- Depreciation -€7,641
down €7,641 (-26.4%), from €28,928 to €21,287
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 | €257,623 | €352,950 | +€95,327 | +37.0% |
| Fixed assets | 21/28 | €241,967 | €180,642 | -€61,325 | -25.3% |
| Tangible fixed assets | 22/27 | €241,967 | €180,642 | -€61,325 | -25.3% |
| Land and buildings | 22 | €225,389 | €180,642 | -€44,747 | -19.9% |
| Furniture and vehicles | 24 | €16,578 | - | -€16,578 | |
| Current assets | 29/58 | €15,656 | €172,308 | +€156,652 | +1000.6% |
| Amounts receivable within one year | 40/41 | €7,103 | €6,764 | -€339 | -4.8% |
| Trade receivables | 40 | €7,103 | €6,603 | -€500 | -7.0% |
| Other amounts receivable | 41 | - | €161 | +€161 | |
| Cash at bank and in hand | 54/58 | €1,054 | €162,995 | +€161,941 | +15366.3% |
| Deferred charges and accrued income | 490/1 | €7,499 | €2,549 | -€4,950 | -66.0% |
| Total equity and liabilities | 10/49 | €257,623 | €352,950 | +€95,327 | +37.0% |
| Equity | 10/15 | €34,420 | €147,934 | +€113,515 | +329.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €130,530 | +€128,530 | +6426.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €128,530 | +€128,530 | |
| Profit (loss) carried forward | 14 | €12,420 | -€2,595 | -€15,015 | |
| Provisions and deferred taxes | 16 | - | €42,843 | +€42,843 | |
| Deferred taxes | 168 | - | €42,843 | +€42,843 | |
| Amounts payable | 17/49 | €223,203 | €162,173 | -€61,030 | -27.3% |
| Amounts payable after more than one year | 17 | €34,295 | - | -€34,295 | |
| Financial debts | 170/4 | €34,295 | - | -€34,295 | |
| Amounts payable within one year | 42/48 | €188,908 | €162,100 | -€26,808 | -14.2% |
| Current portion of amounts payable after more than one year | 42 | €18,636 | - | -€18,636 | |
| Trade debts | 44 | €9,782 | €6,907 | -€2,875 | -29.4% |
| Suppliers | 440/4 | €9,782 | €6,907 | -€2,875 | -29.4% |
| Other amounts payable | 47/48 | €160,490 | €155,193 | -€5,297 | -3.3% |
| Accrued charges and deferred income | 492/3 | - | €73 | +€73 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,928 | €21,287 | -€7,641 | -26.4% |
| Other operating charges | 640/8 | €8,497 | €8,185 | -€312 | -3.7% |
| Non-recurring operating charges | 66A | - | €2,501 | +€2,501 | |
| Gross operating margin | 9900 | €25,618 | €189,893 | +€164,276 | +641.3% |
| Operating profit (loss) | 9901 | -€11,808 | €157,920 | +€169,728 | |
| Financial income | 75/76B | €1 | €536 | +€535 | +92282.8% |
| Recurring financial income | 75 | €1 | €536 | +€535 | +92282.8% |
| Financial charges | 65/66B | €2,323 | €2,099 | -€224 | -9.7% |
| Recurring financial charges | 65 | €2,323 | €2,099 | -€224 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,130 | €156,358 | +€170,488 | |
| Transfer to deferred taxes | 680 | - | €42,843 | +€42,843 | |
| Income taxes | 67/77 | -€10 | - | +€10 | |
| Profit (loss) for the period | 9904 | -€14,120 | €113,515 | +€127,635 | |
| Transfer to tax-exempt reserves | 689 | - | €128,530 | +€128,530 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,120 | -€15,015 | -€895 | -6.3% |
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 29 September 2026 via checked.be.