AKINA CONSULT: 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.
AKINA CONSULT
Largest movements
- Cash -€89,196
down €89,196 (-45.2%), from €197,387 to €108,191
mainly Receivables within one year (-€66,587) and Current investments (-€45,000)
- Receivables within one year +€66,587
up €66,587 (+284%), from €23,479 to €90,066
of which Other amounts receivable: +€42,849
- Current investments +€45,000
up €45,000 (+129%), from €35,000 to €80,000
- Deferred charges and accrued income +€19,403
up €19,403 (+382%), from €5,082 to €24,485
- Tangible fixed assets -€7,655
down €7,655 (-46.2%), from €16,562 to €8,907
- Reserves +€43,350
up €43,350 (+13.6%), from €319,810 to €363,160
of which Distributable reserves: +€43,350
- Trade debts +€21,596
up €21,596 (+1,146%), from €1,885 to €23,481
- Other debts -€18,000
no longer reported in 2025 (was €18,000)
- Tax, wage and social debts -€17,953
down €17,953 (-73.6%), from €24,380 to €6,427
of which Taxes: -€17,948
- Accrued charges and deferred income +€5,110
up €5,110 (+72.6%), from €7,040 to €12,150
- Gross operating margin -€73,272
down €73,272 (-52.3%), from €140,173 to €66,901
- Taxes -€17,300
down €17,300 (-47.4%), from €36,470 to €19,170
- Staff costs +€1,438
up €1,438 (+190%), from €757 to €2,195
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 | €377,685 | €411,824 | +€34,139 | +9.0% |
| Fixed assets | 21/28 | €16,737 | €9,082 | -€7,655 | -45.7% |
| Tangible fixed assets | 22/27 | €16,562 | €8,907 | -€7,655 | -46.2% |
| Furniture and vehicles | 24 | €16,562 | €8,907 | -€7,655 | -46.2% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €360,948 | €402,742 | +€41,794 | +11.6% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,479 | €90,066 | +€66,587 | +284% |
| Trade receivables | 40 | €21,566 | €45,304 | +€23,738 | +110% |
| Other amounts receivable | 41 | €1,913 | €44,762 | +€42,849 | +2,240% |
| Current investments | 50/53 | €35,000 | €80,000 | +€45,000 | +129% |
| Cash at bank and in hand | 54/58 | €197,387 | €108,191 | -€89,196 | -45.2% |
| Deferred charges and accrued income | 490/1 | €5,082 | €24,485 | +€19,403 | +382% |
| Total equity and liabilities | 10/49 | €377,685 | €411,824 | +€34,139 | +9.0% |
| Equity | 10/15 | €326,380 | €369,766 | +€43,386 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €319,810 | €363,160 | +€43,350 | +13.6% |
| Tax-exempt reserves | 132 | €4,800 | €4,800 | = | 0.0% |
| Distributable reserves | 133 | €315,010 | €358,360 | +€43,350 | +13.8% |
| Profit (loss) carried forward | 14 | €370 | €406 | +€36 | +9.7% |
| Amounts payable | 17/49 | €51,305 | €42,058 | -€9,247 | -18.0% |
| Amounts payable within one year | 42/48 | €44,265 | €29,908 | -€14,357 | -32.4% |
| Trade debts | 44 | €1,885 | €23,481 | +€21,596 | +1,146% |
| Suppliers | 440/4 | €1,885 | €23,481 | +€21,596 | +1,146% |
| Taxes, remuneration and social security | 45 | €24,380 | €6,427 | -€17,953 | -73.6% |
| Taxes | 450/3 | €24,375 | €6,427 | -€17,948 | -73.6% |
| Remuneration and social security | 454/9 | €5 | - | -€5 | |
| Other amounts payable | 47/48 | €18,000 | - | -€18,000 | |
| Accrued charges and deferred income | 492/3 | €7,040 | €12,150 | +€5,110 | +72.6% |
| Remuneration, social security and pensions | 62 | €757 | €2,195 | +€1,438 | +190% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,910 | €5,490 | -€420 | -7.1% |
| Other operating charges | 640/8 | €290 | €277 | -€13 | -4.5% |
| Gross operating margin | 9900 | €140,173 | €66,901 | -€73,272 | -52.3% |
| Operating profit (loss) | 9901 | €133,216 | €58,939 | -€74,277 | -55.8% |
| Financial income | 75/76B | €3,662 | €4,341 | +€679 | +18.5% |
| Recurring financial income | 75 | €3,662 | €4,341 | +€679 | +18.5% |
| Financial charges | 65/66B | €498 | €724 | +€226 | +45.4% |
| Recurring financial charges | 65 | €498 | €724 | +€226 | +45.4% |
| Profit (loss) for the period before taxes | 9903 | €136,380 | €62,556 | -€73,824 | -54.1% |
| Income taxes | 67/77 | €36,470 | €19,170 | -€17,300 | -47.4% |
| Profit (loss) for the period | 9904 | €99,910 | €43,386 | -€56,524 | -56.6% |
| Profit (loss) for the period to be appropriated | 9905 | €99,910 | €43,386 | -€56,524 | -56.6% |
Source: filed annual accounts (NBB), financial years ended 31 July 2024 and 31 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.