AKIMUS: 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.
AKIMUS
Largest movements
- Receivables within one year -€12,033
down €12,033 (-53.5%), from €22,491 to €10,457
of which Trade receivables: -€12,173
- Tangible fixed assets -€6,115
down €6,115 (-4.5%), from €135,126 to €129,011
of which Land and buildings: -€6,115
- Debts after one year -€13,035
down €13,035 (-16.5%), from €79,062 to €66,027
- Tax, wage and social debts -€3,779
down €3,779 (-37.5%), from €10,072 to €6,293
of which Taxes: -€4,942
- Gross operating margin -€13,392
down €13,392 (-52.8%), from €25,346 to €11,954
- Taxes -€3,389
down €3,389 (-76.8%), from €4,412 to €1,023
- Other operating charges +€899
up €899 (+47.5%), from €1,895 to €2,794
- Financial charges -€281
down €281 (-10.7%), from €2,619 to €2,338
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 | €175,821 | €157,027 | -€18,794 | -10.7% |
| Fixed assets | 21/28 | €152,310 | €146,195 | -€6,115 | -4.0% |
| Tangible fixed assets | 22/27 | €135,126 | €129,011 | -€6,115 | -4.5% |
| Land and buildings | 22 | €135,126 | €129,011 | -€6,115 | -4.5% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Financial fixed assets | 28 | €17,184 | €17,184 | = | 0.0% |
| Current assets | 29/58 | €23,511 | €10,832 | -€12,678 | -53.9% |
| Amounts receivable within one year | 40/41 | €22,491 | €10,457 | -€12,033 | -53.5% |
| Trade receivables | 40 | €22,489 | €10,316 | -€12,173 | -54.1% |
| Other amounts receivable | 41 | €2 | €141 | +€139 | +8,818% |
| Cash at bank and in hand | 54/58 | €210 | €120 | -€90 | -42.9% |
| Deferred charges and accrued income | 490/1 | €810 | €255 | -€555 | -68.5% |
| Total equity and liabilities | 10/49 | €175,821 | €157,027 | -€18,794 | -10.7% |
| Equity | 10/15 | €54,773 | €54,460 | -€313 | -0.6% |
| Contributions | 10/11 | €12,520 | €12,520 | = | 0.0% |
| Reserves | 13 | €42,253 | €41,940 | -€313 | -0.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €42,253 | €41,940 | -€313 | -0.7% |
| Amounts payable | 17/49 | €121,048 | €102,567 | -€18,481 | -15.3% |
| Amounts payable after more than one year | 17 | €79,062 | €66,027 | -€13,035 | -16.5% |
| Financial debts | 170/4 | €79,062 | €66,027 | -€13,035 | -16.5% |
| Amounts payable within one year | 42/48 | €41,790 | €36,540 | -€5,250 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €13,888 | €14,112 | +€224 | +1.6% |
| Financial debts | 43 | €256 | €165 | -€91 | -35.6% |
| Credit institutions | 430/8 | €256 | €165 | -€91 | -35.6% |
| Trade debts | 44 | €5,923 | €4,324 | -€1,599 | -27.0% |
| Suppliers | 440/4 | €5,923 | €4,324 | -€1,599 | -27.0% |
| Taxes, remuneration and social security | 45 | €10,072 | €6,293 | -€3,779 | -37.5% |
| Taxes | 450/3 | €10,072 | €5,130 | -€4,942 | -49.1% |
| Remuneration and social security | 454/9 | - | €1,163 | +€1,163 | |
| Other amounts payable | 47/48 | €11,650 | €11,646 | -€4 | 0.0% |
| Accrued charges and deferred income | 492/3 | €196 | €0 | -€196 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,115 | €6,115 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,895 | €2,794 | +€899 | +47.5% |
| Gross operating margin | 9900 | €25,346 | €11,954 | -€13,392 | -52.8% |
| Operating profit (loss) | 9901 | €17,336 | €3,045 | -€14,291 | -82.4% |
| Financial income | 75/76B | €1 | €3 | +€2 | +311% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +311% |
| Financial charges | 65/66B | €2,619 | €2,338 | -€281 | -10.7% |
| Recurring financial charges | 65 | €2,619 | €2,338 | -€281 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €14,718 | €710 | -€14,008 | -95.2% |
| Income taxes | 67/77 | €4,412 | €1,023 | -€3,389 | -76.8% |
| Profit (loss) for the period | 9904 | €10,306 | -€313 | -€10,619 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,306 | -€313 | -€10,619 |
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 16 October 2026 via checked.be.