AKKENT: 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.
AKKENT
Largest movements
- Deferred charges and accrued income +€105,740
new in 2024: €105,740
- Receivables within one year +€51,574
up €51,574 (+82.3%), from €62,666 to €114,240
of which Trade receivables: +€47,725
- Cash +€37,732
up €37,732 (+110.2%), from €34,252 to €71,984
mainly Tax, wage and social debts (+€75,066) and Other debts (+€56,236)
- Tangible fixed assets -€26,978
down €26,978 (-42.7%), from €63,175 to €36,197
of which Plant, machinery and equipment: -€18,192
- Stocks and contracts -€25,631
down €25,631 (-19.3%), from €132,866 to €107,235
- Tax, wage and social debts +€75,066
up €75,066 (+175.0%), from €42,900 to €117,966
of which Remuneration and social security: +€74,638
- Other debts +€56,236
up €56,236 (+135.2%), from €41,586 to €97,823
- Advances received +€13,876
up €13,876 (+849.1%), from €1,634 to €15,511
- Reserves -€6,440
down €6,440 (-7.4%), from €86,874 to €80,434
- Gross operating margin -€71,022
down €71,022 (-30.5%), from €232,971 to €161,949
- Other operating charges -€14,150
down €14,150 (-92.6%), from €15,282 to €1,133
- Financial charges -€10,167
down €10,167 (-73.1%), from €13,916 to €3,749
- Staff costs +€5,667
up €5,667 (+4.4%), from €127,396 to €133,063
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.
Cash bridge derived
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 | €293,596 | €435,633 | +€142,036 | +48.4% |
| Fixed assets | 21/28 | €63,813 | €36,434 | -€27,378 | -42.9% |
| Intangible fixed assets | 21 | €637 | €237 | -€400 | -62.8% |
| Tangible fixed assets | 22/27 | €63,175 | €36,197 | -€26,978 | -42.7% |
| Plant, machinery and equipment | 23 | €41,667 | €23,475 | -€18,192 | -43.7% |
| Furniture and vehicles | 24 | €4,536 | €4,236 | -€300 | -6.6% |
| Other tangible fixed assets | 26 | €16,972 | €8,486 | -€8,486 | -50.0% |
| Current assets | 29/58 | €229,784 | €399,198 | +€169,415 | +73.7% |
| Stocks and contracts in progress | 3 | €132,866 | €107,235 | -€25,631 | -19.3% |
| Stocks | 30/36 | €132,866 | €107,235 | -€25,631 | -19.3% |
| Amounts receivable within one year | 40/41 | €62,666 | €114,240 | +€51,574 | +82.3% |
| Trade receivables | 40 | €47,994 | €95,719 | +€47,725 | +99.4% |
| Other amounts receivable | 41 | €14,672 | €18,520 | +€3,848 | +26.2% |
| Cash at bank and in hand | 54/58 | €34,252 | €71,984 | +€37,732 | +110.2% |
| Deferred charges and accrued income | 490/1 | - | €105,740 | +€105,740 | |
| Total equity and liabilities | 10/49 | €293,596 | €435,633 | +€142,036 | +48.4% |
| Equity | 10/15 | €96,874 | €90,434 | -€6,440 | -6.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €86,874 | €80,434 | -€6,440 | -7.4% |
| Distributable reserves | 133 | €86,874 | €80,434 | -€6,440 | -7.4% |
| Amounts payable | 17/49 | €196,722 | €345,199 | +€148,477 | +75.5% |
| Amounts payable within one year | 42/48 | €196,722 | €345,199 | +€148,477 | +75.5% |
| Current portion of amounts payable after more than one year | 42 | - | €790 | +€790 | |
| Trade debts | 44 | €110,601 | €113,109 | +€2,509 | +2.3% |
| Suppliers | 440/4 | €110,601 | €113,109 | +€2,509 | +2.3% |
| Advances received on contracts in progress | 46 | €1,634 | €15,511 | +€13,876 | +849.1% |
| Taxes, remuneration and social security | 45 | €42,900 | €117,966 | +€75,066 | +175.0% |
| Taxes | 450/3 | €37,239 | €37,667 | +€428 | +1.1% |
| Remuneration and social security | 454/9 | €5,661 | €80,299 | +€74,638 | +1318.4% |
| Other amounts payable | 47/48 | €41,586 | €97,823 | +€56,236 | +135.2% |
| Remuneration, social security and pensions | 62 | €127,396 | €133,063 | +€5,667 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,674 | €30,177 | +€1,503 | +5.2% |
| Other operating charges | 640/8 | €15,282 | €1,133 | -€14,150 | -92.6% |
| Gross operating margin | 9900 | €232,971 | €161,949 | -€71,022 | -30.5% |
| Operating profit (loss) | 9901 | €61,619 | -€2,424 | -€64,042 | |
| Financial income | 75/76B | €2,109 | €14 | -€2,095 | -99.3% |
| Recurring financial income | 75 | €2,109 | €14 | -€2,095 | -99.3% |
| Financial charges | 65/66B | €13,916 | €3,749 | -€10,167 | -73.1% |
| Recurring financial charges | 65 | €13,916 | €3,749 | -€10,167 | -73.1% |
| Profit (loss) for the period before taxes | 9903 | €49,811 | -€6,159 | -€55,970 | |
| Income taxes | 67/77 | - | €281 | +€281 | |
| Profit (loss) for the period | 9904 | €49,811 | -€6,440 | -€56,252 | |
| Profit (loss) for the period to be appropriated | 9905 | €49,811 | -€6,440 | -€56,252 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.