AKKERMANS: 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.
AKKERMANS
Largest movements
- Tangible fixed assets -€13,049
down €13,049 (-100.0%), from €13,049 to €0
- Receivables after one year +€4,059
up €4,059 (+25.5%), from €15,896 to €19,955
- Cash -€3,608
down €3,608 (-24.6%), from €14,642 to €11,035
mainly Net result for the year (-€11,083) and Receivables after one year (-€4,059)
- Receivables within one year -€2,230
down €2,230 (-81.0%), from €2,753 to €524
of which Trade receivables: -€2,500
- Profit (loss) carried forward -€11,083
down €11,083 (-6.3%), from -€175,809 to -€186,892
- Trade debts -€2,847
down €2,847 (-87.0%), from €3,271 to €424
- Debts after one year -€896
down €896 (-0.4%), from €206,068 to €205,172
- Gross operating margin -€9,517
down €9,517 (-71.7%), from €13,278 to €3,761
- Depreciation -€404
down €404 (-3.0%), from €13,452 to €13,049
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 | €46,827 | €32,000 | -€14,826 | -31.7% |
| Fixed assets | 21/28 | €13,536 | €487 | -€13,049 | -96.4% |
| Tangible fixed assets | 22/27 | €13,049 | €0 | -€13,049 | -100.0% |
| Land and buildings | 22 | €13,049 | €0 | -€13,049 | -100.0% |
| Financial fixed assets | 28 | €487 | €487 | = | 0.0% |
| Current assets | 29/58 | €33,291 | €31,513 | -€1,778 | -5.3% |
| Amounts receivable after more than one year | 29 | €15,896 | €19,955 | +€4,059 | +25.5% |
| Other amounts receivable | 291 | €15,896 | €19,955 | +€4,059 | +25.5% |
| Amounts receivable within one year | 40/41 | €2,753 | €524 | -€2,230 | -81.0% |
| Trade receivables | 40 | €2,500 | €0 | -€2,500 | -100.0% |
| Other amounts receivable | 41 | €253 | €524 | +€270 | +106.7% |
| Cash at bank and in hand | 54/58 | €14,642 | €11,035 | -€3,608 | -24.6% |
| Total equity and liabilities | 10/49 | €46,827 | €32,000 | -€14,826 | -31.7% |
| Equity | 10/15 | -€163,409 | -€174,492 | -€11,083 | -6.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,809 | -€186,892 | -€11,083 | -6.3% |
| Amounts payable | 17/49 | €210,236 | €206,493 | -€3,743 | -1.8% |
| Amounts payable after more than one year | 17 | €206,068 | €205,172 | -€896 | -0.4% |
| Financial debts | 170/4 | €206,068 | €205,172 | -€896 | -0.4% |
| Amounts payable within one year | 42/48 | €4,167 | €1,320 | -€2,847 | -68.3% |
| Current portion of amounts payable after more than one year | 42 | €896 | €896 | = | 0.0% |
| Trade debts | 44 | €3,271 | €424 | -€2,847 | -87.0% |
| Suppliers | 440/4 | €3,271 | €424 | -€2,847 | -87.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,452 | €13,049 | -€404 | -3.0% |
| Other operating charges | 640/8 | €2,176 | €2,265 | +€89 | +4.1% |
| Gross operating margin | 9900 | €13,278 | €3,761 | -€9,517 | -71.7% |
| Operating profit (loss) | 9901 | -€2,350 | -€11,552 | -€9,202 | -391.6% |
| Financial income | 75/76B | €411 | €509 | +€98 | +23.9% |
| Recurring financial income | 75 | €411 | €509 | +€98 | +23.9% |
| Financial charges | 65/66B | €59 | €40 | -€19 | -31.6% |
| Recurring financial charges | 65 | €59 | €40 | -€19 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,998 | -€11,083 | -€9,085 | -454.6% |
| Profit (loss) for the period | 9904 | -€1,998 | -€11,083 | -€9,085 | -454.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,998 | -€11,083 | -€9,085 | -454.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.