AKINSAN: 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.
AKINSAN
Largest movements
- Tangible fixed assets -€88,288
down €88,288 (-36.8%), from €240,195 to €151,907
of which Leasing and similar rights: -€90,466
- Financial fixed assets -€54,720
no longer reported in 2024 (was €54,720)
- Receivables within one year +€42,638
up €42,638 (+26.6%), from €160,093 to €202,731
of which Other amounts receivable: +€31,055
- Profit (loss) carried forward -€223,469
down €223,469 (-724%), from -€30,877 to -€254,346
- Trade debts +€135,262
up €135,262 (+111%), from €121,695 to €256,957
- Debts after one year -€64,371
down €64,371 (-55.1%), from €116,755 to €52,384
- Tax, wage and social debts +€48,058
up €48,058 (+93.3%), from €51,535 to €99,593
- Current portion of long-term debt +€10,754
up €10,754 (+9.6%), from €112,059 to €122,813
- Staff costs +€132,223
up €132,223 (+32.8%), from €403,506 to €535,729
- Gross operating margin +€25,878
up €25,878 (+5.6%), from €461,764 to €487,642
- Taxes +€16,341
new in 2024: €16,341
- Other operating charges -€6,915
down €6,915 (-46.8%), from €14,771 to €7,856
- Financial charges -€5,919
down €5,919 (-21.7%), from €27,311 to €21,392
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €455,008 | €354,638 | -€100,370 | -22.1% |
| Fixed assets | 21/28 | €294,915 | €151,907 | -€143,008 | -48.5% |
| Tangible fixed assets | 22/27 | €240,195 | €151,907 | -€88,288 | -36.8% |
| Furniture and vehicles | 24 | €1,041 | €3,219 | +€2,178 | +209% |
| Leasing and similar rights | 25 | €239,154 | €148,688 | -€90,466 | -37.8% |
| Financial fixed assets | 28 | €54,720 | - | -€54,720 | |
| Current assets | 29/58 | €160,093 | €202,731 | +€42,638 | +26.6% |
| Amounts receivable within one year | 40/41 | €160,093 | €202,731 | +€42,638 | +26.6% |
| Trade receivables | 40 | €123,922 | €135,505 | +€11,583 | +9.3% |
| Other amounts receivable | 41 | €36,171 | €67,226 | +€31,055 | +85.9% |
| Total equity and liabilities | 10/49 | €455,008 | €354,638 | -€100,370 | -22.1% |
| Equity | 10/15 | -€6,609 | -€230,078 | -€223,469 | -3,381% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,877 | -€254,346 | -€223,469 | -724% |
| Investment grants | 15 | €14,268 | €14,268 | = | 0.0% |
| Amounts payable | 17/49 | €461,617 | €584,716 | +€123,099 | +26.7% |
| Amounts payable after more than one year | 17 | €116,755 | €52,384 | -€64,371 | -55.1% |
| Financial debts | 170/4 | €116,755 | €52,384 | -€64,371 | -55.1% |
| Amounts payable within one year | 42/48 | €344,862 | €531,932 | +€187,070 | +54.2% |
| Current portion of amounts payable after more than one year | 42 | €112,059 | €122,813 | +€10,754 | +9.6% |
| Financial debts | 43 | €22,897 | €22,683 | -€214 | -0.9% |
| Credit institutions | 430/8 | €22,897 | €22,683 | -€214 | -0.9% |
| Trade debts | 44 | €121,695 | €256,957 | +€135,262 | +111% |
| Suppliers | 440/4 | €121,695 | €256,957 | +€135,262 | +111% |
| Taxes, remuneration and social security | 45 | €51,535 | €99,593 | +€48,058 | +93.3% |
| Remuneration and social security | 454/9 | €51,535 | €99,593 | +€48,058 | +93.3% |
| Other amounts payable | 47/48 | €36,676 | €29,886 | -€6,790 | -18.5% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €403,506 | €535,729 | +€132,223 | +32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €126,143 | €129,885 | +€3,742 | +3.0% |
| Other operating charges | 640/8 | €14,771 | €7,856 | -€6,915 | -46.8% |
| Non-recurring operating charges | 66A | €8,100 | - | -€8,100 | |
| Gross operating margin | 9900 | €461,764 | €487,642 | +€25,878 | +5.6% |
| Operating profit (loss) | 9901 | -€90,756 | -€185,829 | -€95,073 | -105% |
| Financial income | 75/76B | - | €93 | +€93 | |
| Recurring financial income | 75 | - | €93 | +€93 | |
| Financial charges | 65/66B | €27,311 | €21,392 | -€5,919 | -21.7% |
| Recurring financial charges | 65 | €27,311 | €21,392 | -€5,919 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | -€118,067 | -€207,128 | -€89,061 | -75.4% |
| Income taxes | 67/77 | - | €16,341 | +€16,341 | |
| Profit (loss) for the period | 9904 | -€118,067 | -€223,469 | -€105,402 | -89.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€118,067 | -€223,469 | -€105,402 | -89.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.