AKIVET: 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.
AKIVET
Largest movements
- Cash +€17,312
up €17,312 (+322.5%), from €5,368 to €22,680
mainly Net result for the year (+€28,124) and Tax, wage and social debts (+€2,190)
- Receivables within one year +€10,945
up €10,945 (+22.3%), from €49,065 to €60,011
of which Other amounts receivable: +€11,301
- Tangible fixed assets +€1,113
new in 2025: €1,113
- Profit (loss) carried forward +€28,124
new in 2025: €28,124
- Tax, wage and social debts +€2,190
up €2,190 (+9.3%), from €23,602 to €25,792
- Trade debts -€1,152
down €1,152 (-74.2%), from €1,551 to €399
- Gross operating margin +€13,997
up €13,997 (+51.7%), from €27,054 to €41,051
- Taxes +€1,202
up €1,202 (+14.2%), from €8,448 to €9,650
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 | €54,641 | €83,804 | +€29,163 | +53.4% |
| Fixed assets | 21/28 | - | €1,113 | +€1,113 | |
| Tangible fixed assets | 22/27 | - | €1,113 | +€1,113 | |
| Furniture and vehicles | 24 | - | €1,113 | +€1,113 | |
| Current assets | 29/58 | €54,641 | €82,691 | +€28,050 | +51.3% |
| Amounts receivable within one year | 40/41 | €49,065 | €60,011 | +€10,945 | +22.3% |
| Trade receivables | 40 | €20,839 | €20,484 | -€356 | -1.7% |
| Other amounts receivable | 41 | €28,226 | €39,527 | +€11,301 | +40.0% |
| Cash at bank and in hand | 54/58 | €5,368 | €22,680 | +€17,312 | +322.5% |
| Deferred charges and accrued income | 490/1 | €207 | - | -€207 | |
| Total equity and liabilities | 10/49 | €54,641 | €83,804 | +€29,163 | +53.4% |
| Equity | 10/15 | €29,488 | €57,612 | +€28,124 | +95.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | - | -€1,000 | |
| Issued capital | 100 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €28,488 | €28,488 | = | 0.0% |
| Distributable reserves | 133 | €28,488 | €28,488 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €28,124 | +€28,124 | |
| Amounts payable | 17/49 | €25,153 | €26,192 | +€1,039 | +4.1% |
| Amounts payable within one year | 42/48 | €25,153 | €26,192 | +€1,039 | +4.1% |
| Trade debts | 44 | €1,551 | €399 | -€1,152 | -74.2% |
| Suppliers | 440/4 | €1,551 | €399 | -€1,152 | -74.2% |
| Taxes, remuneration and social security | 45 | €23,602 | €25,792 | +€2,190 | +9.3% |
| Taxes | 450/3 | €23,602 | €25,792 | +€2,190 | +9.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €151 | +€151 | |
| Other operating charges | 640/8 | €893 | €1,208 | +€315 | +35.3% |
| Gross operating margin | 9900 | €27,054 | €41,051 | +€13,997 | +51.7% |
| Operating profit (loss) | 9901 | €26,161 | €39,692 | +€13,531 | +51.7% |
| Financial income | 75/76B | €1,505 | €1,399 | -€106 | -7.0% |
| Recurring financial income | 75 | €1,505 | €1,399 | -€106 | -7.0% |
| Financial charges | 65/66B | €3,621 | €3,317 | -€304 | -8.4% |
| Recurring financial charges | 65 | €3,621 | €3,317 | -€304 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €24,045 | €37,774 | +€13,729 | +57.1% |
| Income taxes | 67/77 | €8,448 | €9,650 | +€1,202 | +14.2% |
| Profit (loss) for the period | 9904 | €15,597 | €28,124 | +€12,527 | +80.3% |
| Profit (loss) for the period to be appropriated | 9905 | €15,597 | €28,124 | +€12,527 | +80.3% |
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 6 October 2026 via checked.be.