Akkernest: 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.
What changed
Akkernest
NACE 66.199, Other activities auxiliary to financial services, excluding insurance and pension funding
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€2,884
2024 · €23,672-€26,555
Equity
€1.1m
2024 · €1.1m-€4,827
Cash
€161,163
2024 · €55,767+€105,396
Balance sheet total
€2.0m
2024 · €2.1m-€13,369
Largest movements
Assets
- Current investments -€130,000
down €130,000 (-100%), from €130,000 to €0
- Cash +€105,396
up €105,396 (+189%), from €55,767 to €161,163
mainly Current investments (+€130,000) and Depreciation (+€74,570)
Equity and liabilities
- Debts after one year -€65,138
down €65,138 (-15.6%), from €418,479 to €353,341
of which Financial debts: -€65,138
- Current portion of long-term debt +€42,500
up €42,500 (+67.9%), from €62,638 to €105,138
Income statement
- Financial income -€24,491
down €24,491 (-84.0%), from €29,143 to €4,652
- Staff costs -€6,207
down €6,207 (-22.4%), from €27,743 to €21,536
- Gross operating margin -€5,831
down €5,831 (-5.4%), from €108,113 to €102,281
- Depreciation +€1,131
up €1,131 (+1.5%), from €73,440 to €74,570
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.
Result 2024
€23,672
Gross operating margin
-€5,831
Staff costs
+€6,207
Depreciation
-€1,131
Other operating charges
-€471
Financial income
-€24,491
Financial charges
-€849
Taxes
+€11
Result 2025
-€2,884
raises the resultlowers the result
Derived cash bridge
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.
From operations
+€81,495
Investment
+€48,481
Financing
-€24,581
Cash 2024
€55,767
From operations (derived)
+€81,495
Net result for the year
-€2,884
Depreciation
+€74,570
Receivables within one year
-€4,759
Deferred charges and accrued income
+€472
Trade debts
-€624
Tax, wage and social debts
+€151
Other debts
+€3,035
Accrued charges and deferred income
+€11,533
Investment (derived)
+€48,481
Investment in fixed assets (net)
-€81,519
Current investments
+€130,000
Financing
-€24,581
Debts after one year
-€65,138
Current portion of long-term debt
+€42,500
Contributions, distributions and other
-€1,943
Cash 2025
€161,163
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,057,910 | €2,044,541 | -€13,369 | -0.6% |
| Fixed assets | 21/28 | €1,866,686 | €1,873,635 | +€6,949 | +0.4% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €916,114 | €923,063 | +€6,949 | +0.8% |
| Land and buildings | 22 | €845,960 | €839,092 | -€6,867 | -0.8% |
| Plant, machinery and equipment | 23 | €4,934 | €38,022 | +€33,088 | +671% |
| Furniture and vehicles | 24 | €59,720 | €40,448 | -€19,272 | -32.3% |
| Other tangible fixed assets | 26 | €5,500 | €5,500 | = | 0.0% |
| Financial fixed assets | 28 | €950,572 | €950,572 | = | 0.0% |
| Current assets | 29/58 | €191,223 | €170,906 | -€20,318 | -10.6% |
| Amounts receivable within one year | 40/41 | €657 | €5,415 | +€4,759 | +725% |
| Trade receivables | 40 | €503 | €4,975 | +€4,472 | +889% |
| Other amounts receivable | 41 | €154 | €440 | +€286 | +186% |
| Current investments | 50/53 | €130,000 | €0 | -€130,000 | -100% |
| Cash at bank and in hand | 54/58 | €55,767 | €161,163 | +€105,396 | +189% |
| Deferred charges and accrued income | 490/1 | €4,800 | €4,328 | -€472 | -9.8% |
| Total equity and liabilities | 10/49 | €2,057,910 | €2,044,541 | -€13,369 | -0.6% |
| Equity | 10/15 | €1,137,034 | €1,132,208 | -€4,827 | -0.4% |
| Contributions | 10/11 | €601,475 | €601,475 | = | 0.0% |
| Reserves | 13 | €601,666 | €601,666 | = | 0.0% |
| Distributable reserves | 133 | €601,666 | €601,666 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€83,581 | -€86,465 | -€2,884 | -3.5% |
| Investment grants | 15 | €17,475 | €15,532 | -€1,943 | -11.1% |
| Amounts payable | 17/49 | €920,875 | €912,333 | -€8,542 | -0.9% |
| Amounts payable after more than one year | 17 | €418,479 | €353,341 | -€65,138 | -15.6% |
| Financial debts | 170/4 | €218,479 | €153,341 | -€65,138 | -29.8% |
| Other amounts payable | 178/9 | €200,000 | €200,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €467,987 | €513,049 | +€45,062 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €62,638 | €105,138 | +€42,500 | +67.9% |
| Trade debts | 44 | €10,463 | €9,839 | -€624 | -6.0% |
| Suppliers | 440/4 | €10,463 | €9,839 | -€624 | -6.0% |
| Taxes, remuneration and social security | 45 | €8,973 | €9,124 | +€151 | +1.7% |
| Taxes | 450/3 | €7,295 | €7,393 | +€98 | +1.3% |
| Remuneration and social security | 454/9 | €1,678 | €1,730 | +€53 | +3.1% |
| Other amounts payable | 47/48 | €385,913 | €388,948 | +€3,035 | +0.8% |
| Accrued charges and deferred income | 492/3 | €34,410 | €45,944 | +€11,533 | +33.5% |
| Remuneration, social security and pensions | 62 | €27,743 | €21,536 | -€6,207 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,440 | €74,570 | +€1,131 | +1.5% |
| Other operating charges | 640/8 | €4,955 | €5,426 | +€471 | +9.5% |
| Gross operating margin | 9900 | €108,113 | €102,281 | -€5,831 | -5.4% |
| Operating profit (loss) | 9901 | €1,975 | €749 | -€1,226 | -62.1% |
| Financial income | 75/76B | €29,143 | €4,652 | -€24,491 | -84.0% |
| Recurring financial income | 75 | €29,143 | €4,652 | -€24,491 | -84.0% |
| Financial charges | 65/66B | €7,045 | €7,894 | +€849 | +12.0% |
| Recurring financial charges | 65 | €7,045 | €7,894 | +€849 | +12.0% |
| Profit (loss) for the period before taxes | 9903 | €24,073 | -€2,493 | -€26,566 | |
| Income taxes | 67/77 | €402 | €391 | -€11 | -2.7% |
| Profit (loss) for the period | 9904 | €23,672 | -€2,884 | -€26,555 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,672 | -€2,884 | -€26,555 |
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 14 October 2026 via checked.be.