Akira Holding: what changed
Akira Holding
Largest movements
- Receivables within one year -€436,042
down €436,042 (-82.1%), from €531,153 to €95,111
of which Other amounts receivable: -€370,272
- Tangible fixed assets +€160,666
up €160,666 (+37.1%), from €433,435 to €594,101
of which Land and buildings: +€429,892
- Cash +€18,993
up €18,993 (+140%), from €13,557 to €32,550
mainly Receivables within one year (+€436,042) and Depreciation (+€27,158)
- Trade debts -€253,043
down €253,043 (-83.8%), from €302,056 to €49,014
- Other debts -€17,407
down €17,407 (-44.5%), from €39,079 to €21,672
- Taxes +€13,549
up €13,549 (+423%), from €3,202 to €16,751
- Depreciation +€12,508
up €12,508 (+85.4%), from €14,651 to €27,158
- Other operating charges +€12,184
up €12,184 (+1,225%), from €994 to €13,178
- Gross operating margin -€10,786
down €10,786 (-11.6%), from €93,217 to €82,431
- Financial charges +€4,086
up €4,086 (+27.0%), from €15,120 to €19,206
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,128,885 | €872,514 | -€256,371 | -22.7% |
| Fixed assets | 21/28 | €583,435 | €744,101 | +€160,666 | +27.5% |
| Tangible fixed assets | 22/27 | €433,435 | €594,101 | +€160,666 | +37.1% |
| Land and buildings | 22 | €87,500 | €517,392 | +€429,892 | +491% |
| Plant, machinery and equipment | 23 | €3,316 | €3,918 | +€601 | +18.1% |
| Furniture and vehicles | 24 | €82,268 | €72,791 | -€9,478 | -11.5% |
| Assets under construction and advance payments | 27 | €260,350 | - | -€260,350 | |
| Financial fixed assets | 28 | €150,000 | €150,000 | = | 0.0% |
| Current assets | 29/58 | €545,450 | €128,413 | -€417,037 | -76.5% |
| Amounts receivable within one year | 40/41 | €531,153 | €95,111 | -€436,042 | -82.1% |
| Trade receivables | 40 | €86,600 | €20,830 | -€65,770 | -75.9% |
| Other amounts receivable | 41 | €444,553 | €74,281 | -€370,272 | -83.3% |
| Cash at bank and in hand | 54/58 | €13,557 | €32,550 | +€18,993 | +140% |
| Deferred charges and accrued income | 490/1 | €740 | €751 | +€11 | +1.6% |
| Total equity and liabilities | 10/49 | €1,128,885 | €872,514 | -€256,371 | -22.7% |
| Equity | 10/15 | €144,235 | €153,194 | +€8,959 | +6.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,235 | €143,194 | +€8,959 | +6.7% |
| Amounts payable | 17/49 | €984,650 | €719,320 | -€265,330 | -26.9% |
| Amounts payable after more than one year | 17 | €575,191 | €578,961 | +€3,770 | +0.7% |
| Financial debts | 170/4 | €575,191 | €578,961 | +€3,770 | +0.7% |
| Amounts payable within one year | 42/48 | €409,459 | €140,359 | -€269,100 | -65.7% |
| Current portion of amounts payable after more than one year | 42 | €36,176 | €39,621 | +€3,445 | +9.5% |
| Trade debts | 44 | €302,056 | €49,014 | -€253,043 | -83.8% |
| Suppliers | 440/4 | €302,056 | €49,014 | -€253,043 | -83.8% |
| Taxes, remuneration and social security | 45 | €32,147 | €30,051 | -€2,096 | -6.5% |
| Taxes | 450/3 | €32,147 | €30,051 | -€2,096 | -6.5% |
| Other amounts payable | 47/48 | €39,079 | €21,672 | -€17,407 | -44.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,651 | €27,158 | +€12,508 | +85.4% |
| Other operating charges | 640/8 | €994 | €13,178 | +€12,184 | +1,225% |
| Gross operating margin | 9900 | €93,217 | €82,431 | -€10,786 | -11.6% |
| Operating profit (loss) | 9901 | €77,572 | €42,094 | -€35,477 | -45.7% |
| Financial income | 75/76B | - | €2,821 | +€2,821 | |
| Recurring financial income | 75 | - | €2,821 | +€2,821 | |
| Financial charges | 65/66B | €15,120 | €19,206 | +€4,086 | +27.0% |
| Recurring financial charges | 65 | €15,120 | €19,206 | +€4,086 | +27.0% |
| Profit (loss) for the period before taxes | 9903 | €62,452 | €25,710 | -€36,742 | -58.8% |
| Income taxes | 67/77 | €3,202 | €16,751 | +€13,549 | +423% |
| Profit (loss) for the period | 9904 | €59,249 | €8,959 | -€50,290 | -84.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,249 | €8,959 | -€50,290 | -84.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.