AKIRA CONCEPT: 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.
AKIRA CONCEPT
Largest movements
- Receivables within one year -€47,408
down €47,408 (-97.6%), from €48,585 to €1,177
of which Other amounts receivable: -€39,902
- Deferred charges and accrued income +€8,062
up €8,062 (+2,142%), from €376 to €8,438
- Cash +€4,297
up €4,297 (+385%), from €1,116 to €5,414
mainly Receivables within one year (+€47,408) and Trade debts (+€11,045)
- Stocks and contracts +€1,429
new in 2024: €1,429
- Intangible fixed assets +€983
new in 2024: €983
- Contributions -€15,810
down €15,810 (-85.0%), from €18,600 to €2,790
- Other debts -€14,835
down €14,835 (-63.9%), from €23,221 to €8,386
- Profit (loss) carried forward -€14,292
down €14,292, from €4,098 to -€10,194
- Trade debts +€11,045
up €11,045 (+198%), from €5,587 to €16,632
- Gross operating margin -€11,731
down €11,731 (-560%), from -€2,094 to -€13,826
- Depreciation -€2,266
down €2,266 (-92.4%), from €2,453 to €187
- Financial income -€1,717
down €1,717 (-58.3%), from €2,944 to €1,227
- Other operating charges -€540
down €540 (-55.3%), from €977 to €437
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,377 | €19,270 | -€33,107 | -63.2% |
| Fixed assets | 21/28 | €2,299 | €2,813 | +€514 | +22.4% |
| Intangible fixed assets | 21 | - | €983 | +€983 | |
| Tangible fixed assets | 22/27 | €2,151 | €1,830 | -€320 | -14.9% |
| Plant, machinery and equipment | 23 | €164 | - | -€164 | |
| Furniture and vehicles | 24 | €1,987 | €1,830 | -€157 | -7.9% |
| Financial fixed assets | 28 | €149 | - | -€149 | |
| Current assets | 29/58 | €50,078 | €16,457 | -€33,621 | -67.1% |
| Stocks and contracts in progress | 3 | - | €1,429 | +€1,429 | |
| Stocks | 30/36 | - | €1,429 | +€1,429 | |
| Amounts receivable within one year | 40/41 | €48,585 | €1,177 | -€47,408 | -97.6% |
| Trade receivables | 40 | €7,506 | - | -€7,506 | |
| Other amounts receivable | 41 | €41,079 | €1,177 | -€39,902 | -97.1% |
| Cash at bank and in hand | 54/58 | €1,116 | €5,414 | +€4,297 | +385% |
| Deferred charges and accrued income | 490/1 | €376 | €8,438 | +€8,062 | +2,142% |
| Total equity and liabilities | 10/49 | €52,377 | €19,270 | -€33,107 | -63.2% |
| Equity | 10/15 | €22,698 | -€7,404 | -€30,102 | |
| Contributions | 10/11 | €18,600 | €2,790 | -€15,810 | -85.0% |
| Profit (loss) carried forward | 14 | €4,098 | -€10,194 | -€14,292 | |
| Amounts payable | 17/49 | €29,679 | €26,674 | -€3,005 | -10.1% |
| Amounts payable within one year | 42/48 | €29,679 | €26,674 | -€3,005 | -10.1% |
| Current portion of amounts payable after more than one year | 42 | €871 | €1,241 | +€370 | +42.5% |
| Trade debts | 44 | €5,587 | €16,632 | +€11,045 | +198% |
| Suppliers | 440/4 | €5,587 | €16,632 | +€11,045 | +198% |
| Advances received on contracts in progress | 46 | - | €415 | +€415 | |
| Other amounts payable | 47/48 | €23,221 | €8,386 | -€14,835 | -63.9% |
| Non-recurring operating income | 76A | - | €4,657 | +€4,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,453 | €187 | -€2,266 | -92.4% |
| Other operating charges | 640/8 | €977 | €437 | -€540 | -55.3% |
| Non-recurring operating charges | 66A | €2,174 | €532 | -€1,642 | -75.5% |
| Gross operating margin | 9900 | -€2,094 | -€13,826 | -€11,731 | -560% |
| Operating profit (loss) | 9901 | -€7,698 | -€14,981 | -€7,283 | -94.6% |
| Financial income | 75/76B | €2,944 | €1,227 | -€1,717 | -58.3% |
| Recurring financial income | 75 | €2,944 | €1,227 | -€1,717 | -58.3% |
| Financial charges | 65/66B | €521 | €538 | +€16 | +3.1% |
| Recurring financial charges | 65 | €521 | €538 | +€16 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | -€5,275 | -€14,292 | -€9,017 | -171% |
| Profit (loss) for the period | 9904 | -€5,275 | -€14,292 | -€9,017 | -171% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,275 | -€14,292 | -€9,017 | -171% |
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 19 October 2026 via checked.be.