AKIRO: what changed
Two fiscal 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.
AKIRO
Largest movements
- Receivables within one year -€76,123
down €76,123 (-74.6%), from €102,036 to €25,914
of which Trade receivables: -€77,144
- Cash +€67,597
up €67,597 (+122.8%), from €55,030 to €122,627
mainly Receivables within one year (+€76,123) and Depreciation (+€49,431)
- Tangible fixed assets -€44,931
down €44,931 (-34.0%), from €132,023 to €87,092
of which Furniture and vehicles: -€35,704
- Trade debts -€26,476
down €26,476 (-86.8%), from €30,502 to €4,026
- Reserves -€21,579
down €21,579 (-12.3%), from €174,830 to €153,251
- Debts after one year -€8,360
down €8,360 (-10.6%), from €78,777 to €70,417
- Gross operating margin -€75,037
down €75,037 (-69.3%), from €108,218 to €33,181
- Taxes -€10,222
no longer reported in 2025 (was €10,222)
- Depreciation +€8,472
up €8,472 (+20.7%), from €40,959 to €49,431
- Financial charges +€1,463
up €1,463 (+38.1%), from €3,842 to €5,306
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.
Cash bridge derived
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 | €290,188 | €236,833 | -€53,355 | -18.4% |
| Fixed assets | 21/28 | €132,023 | €87,092 | -€44,931 | -34.0% |
| Tangible fixed assets | 22/27 | €132,023 | €87,092 | -€44,931 | -34.0% |
| Plant, machinery and equipment | 23 | €39,190 | €29,963 | -€9,227 | -23.5% |
| Furniture and vehicles | 24 | €92,833 | €57,129 | -€35,704 | -38.5% |
| Current assets | 29/58 | €158,165 | €149,741 | -€8,424 | -5.3% |
| Amounts receivable within one year | 40/41 | €102,036 | €25,914 | -€76,123 | -74.6% |
| Trade receivables | 40 | €92,953 | €15,809 | -€77,144 | -83.0% |
| Other amounts receivable | 41 | €9,083 | €10,104 | +€1,021 | +11.2% |
| Cash at bank and in hand | 54/58 | €55,030 | €122,627 | +€67,597 | +122.8% |
| Deferred charges and accrued income | 490/1 | €1,098 | €1,201 | +€103 | +9.4% |
| Total equity and liabilities | 10/49 | €290,188 | €236,833 | -€53,355 | -18.4% |
| Equity | 10/15 | €175,830 | €154,251 | -€21,579 | -12.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €174,830 | €153,251 | -€21,579 | -12.3% |
| Distributable reserves | 133 | €174,830 | €153,251 | -€21,579 | -12.3% |
| Amounts payable | 17/49 | €114,358 | €82,582 | -€31,776 | -27.8% |
| Amounts payable after more than one year | 17 | €78,777 | €70,417 | -€8,360 | -10.6% |
| Other amounts payable | 178/9 | €78,777 | €70,417 | -€8,360 | -10.6% |
| Amounts payable within one year | 42/48 | €31,864 | €6,944 | -€24,920 | -78.2% |
| Current portion of amounts payable after more than one year | 42 | €1,191 | - | -€1,191 | |
| Trade debts | 44 | €30,502 | €4,026 | -€26,476 | -86.8% |
| Suppliers | 440/4 | €30,502 | €4,026 | -€26,476 | -86.8% |
| Taxes, remuneration and social security | 45 | €171 | €2,918 | +€2,748 | +1608.8% |
| Taxes | 450/3 | €171 | €2,918 | +€2,748 | +1608.8% |
| Accrued charges and deferred income | 492/3 | €3,717 | €5,221 | +€1,504 | +40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,959 | €49,431 | +€8,472 | +20.7% |
| Other operating charges | 640/8 | €497 | €513 | +€16 | +3.2% |
| Gross operating margin | 9900 | €108,218 | €33,181 | -€75,037 | -69.3% |
| Operating profit (loss) | 9901 | €66,761 | -€16,763 | -€83,525 | |
| Financial income | 75/76B | €298 | €490 | +€193 | +64.6% |
| Recurring financial income | 75 | €298 | €490 | +€193 | +64.6% |
| Financial charges | 65/66B | €3,842 | €5,306 | +€1,463 | +38.1% |
| Recurring financial charges | 65 | €3,842 | €5,306 | +€1,463 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €63,217 | -€21,579 | -€84,795 | |
| Income taxes | 67/77 | €10,222 | - | -€10,222 | |
| Profit (loss) for the period | 9904 | €52,994 | -€21,579 | -€74,573 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,994 | -€21,579 | -€74,573 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.