AKIO: 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.
AKIO
Largest movements
- Receivables within one year -€24,613
down €24,613 (-45.2%), from €54,403 to €29,790
of which Trade receivables: -€27,395
- Cash -€10,423
down €10,423 (-87.4%), from €11,930 to €1,507
mainly Net result for the year (-€35,231) and Tax, wage and social debts (-€17,655)
- Intangible fixed assets -€864
down €864 (-14.1%), from €6,109 to €5,245
- Profit (loss) carried forward -€35,231
down €35,231 (-48.1%), from -€73,317 to -€108,548
- Tax, wage and social debts -€17,655
down €17,655 (-34.2%), from €51,647 to €33,992
of which Taxes: -€9,154
- Trade debts +€14,924
up €14,924 (+91.5%), from €16,303 to €31,227
- Current portion of long-term debt +€2,359
new in 2025: €2,359
- Gross operating margin -€46,374
down €46,374 (-23.4%), from €198,545 to €152,170
- Staff costs +€9,390
up €9,390 (+5.6%), from €167,105 to €176,495
- Depreciation -€5,560
down €5,560 (-47.4%), from €11,725 to €6,164
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 | €78,328 | €42,887 | -€35,441 | -45.2% |
| Fixed assets | 21/28 | €11,176 | €11,061 | -€115 | -1.0% |
| Intangible fixed assets | 21 | €6,109 | €5,245 | -€864 | -14.1% |
| Tangible fixed assets | 22/27 | €5,067 | €5,816 | +€749 | +14.8% |
| Furniture and vehicles | 24 | €1,596 | €2,345 | +€749 | +46.9% |
| Leasing and similar rights | 25 | €3,471 | €3,471 | = | 0.0% |
| Current assets | 29/58 | €67,152 | €31,827 | -€35,325 | -52.6% |
| Amounts receivable within one year | 40/41 | €54,403 | €29,790 | -€24,613 | -45.2% |
| Trade receivables | 40 | €50,626 | €23,231 | -€27,395 | -54.1% |
| Other amounts receivable | 41 | €3,776 | €6,559 | +€2,782 | +73.7% |
| Cash at bank and in hand | 54/58 | €11,930 | €1,507 | -€10,423 | -87.4% |
| Deferred charges and accrued income | 490/1 | €819 | €530 | -€289 | -35.3% |
| Total equity and liabilities | 10/49 | €78,328 | €42,887 | -€35,441 | -45.2% |
| Equity | 10/15 | -€52,912 | -€88,143 | -€35,231 | -66.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€73,317 | -€108,548 | -€35,231 | -48.1% |
| Amounts payable | 17/49 | €131,240 | €131,031 | -€210 | -0.2% |
| Amounts payable within one year | 42/48 | €131,240 | €131,031 | -€210 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,359 | +€2,359 | |
| Trade debts | 44 | €16,303 | €31,227 | +€14,924 | +91.5% |
| Suppliers | 440/4 | €16,303 | €31,227 | +€14,924 | +91.5% |
| Taxes, remuneration and social security | 45 | €51,647 | €33,992 | -€17,655 | -34.2% |
| Taxes | 450/3 | €22,391 | €13,236 | -€9,154 | -40.9% |
| Remuneration and social security | 454/9 | €29,256 | €20,755 | -€8,501 | -29.1% |
| Other amounts payable | 47/48 | €63,290 | €63,453 | +€162 | +0.3% |
| Non-recurring operating income | 76A | €4,533 | - | -€4,533 | |
| Remuneration, social security and pensions | 62 | €167,105 | €176,495 | +€9,390 | +5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,725 | €6,164 | -€5,560 | -47.4% |
| Other operating charges | 640/8 | €791 | €1,556 | +€764 | +96.6% |
| Gross operating margin | 9900 | €198,545 | €152,170 | -€46,374 | -23.4% |
| Operating profit (loss) | 9901 | €18,924 | -€32,044 | -€50,968 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,912 | €2,745 | +€833 | +43.6% |
| Recurring financial charges | 65 | €1,912 | €2,745 | +€833 | +43.6% |
| Profit (loss) for the period before taxes | 9903 | €17,012 | -€34,789 | -€51,801 | |
| Income taxes | 67/77 | €436 | €441 | +€5 | +1.2% |
| Profit (loss) for the period | 9904 | €16,576 | -€35,231 | -€51,807 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,576 | -€35,231 | -€51,807 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.