AKKM Consulting: 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.
AKKM Consulting
Largest movements
- Receivables within one year -€56,476
down €56,476 (-70.5%), from €80,153 to €23,677
of which Trade receivables: -€54,329
- Cash +€5,561
up €5,561 (+66.2%), from €8,394 to €13,955
mainly Receivables within one year (+€56,476) and Depreciation (+€2,371)
- Receivables after one year +€2,082
new in 2025: €2,082
- Deferred charges and accrued income +€1,671
up €1,671 (+19.0%), from €8,786 to €10,457
- Tangible fixed assets +€1,274
up €1,274 (+27.3%), from €4,659 to €5,933
of which Other tangible fixed assets: +€1,778
- Other debts -€24,736
down €24,736 (-55.3%), from €44,736 to €20,000
- Reserves -€15,504
down €15,504 (-44.8%), from €34,582 to €19,078
- Accrued charges and deferred income -€2,456
down €2,456 (-100%), from €2,456 to €0
- Tax, wage and social debts -€2,013
down €2,013 (-18.2%), from €11,086 to €9,073
- Short-term financial debts -€1,285
down €1,285 (-47.3%), from €2,717 to €1,432
- Gross operating margin -€28,740
down €28,740, from €18,490 to -€10,251
- Financial charges -€2,753
down €2,753 (-53.9%), from €5,112 to €2,358
- Taxes -€2,739
down €2,739 (-90.8%), from €3,018 to €279
- Depreciation +€1,356
up €1,356 (+134%), from €1,015 to €2,371
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €101,992 | €56,104 | -€45,888 | -45.0% |
| Fixed assets | 21/28 | €4,659 | €5,933 | +€1,274 | +27.3% |
| Tangible fixed assets | 22/27 | €4,659 | €5,933 | +€1,274 | +27.3% |
| Plant, machinery and equipment | 23 | - | €1,431 | +€1,431 | |
| Furniture and vehicles | 24 | €4,659 | €2,724 | -€1,935 | -41.5% |
| Other tangible fixed assets | 26 | - | €1,778 | +€1,778 | |
| Current assets | 29/58 | €97,333 | €50,171 | -€47,162 | -48.5% |
| Amounts receivable after more than one year | 29 | - | €2,082 | +€2,082 | |
| Other amounts receivable | 291 | - | €2,082 | +€2,082 | |
| Amounts receivable within one year | 40/41 | €80,153 | €23,677 | -€56,476 | -70.5% |
| Trade receivables | 40 | €71,874 | €17,545 | -€54,329 | -75.6% |
| Other amounts receivable | 41 | €8,279 | €6,132 | -€2,147 | -25.9% |
| Cash at bank and in hand | 54/58 | €8,394 | €13,955 | +€5,561 | +66.2% |
| Deferred charges and accrued income | 490/1 | €8,786 | €10,457 | +€1,671 | +19.0% |
| Total equity and liabilities | 10/49 | €101,992 | €56,104 | -€45,888 | -45.0% |
| Equity | 10/15 | €39,582 | €24,078 | -€15,504 | -39.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,582 | €19,078 | -€15,504 | -44.8% |
| Distributable reserves | 133 | €34,582 | €19,078 | -€15,504 | -44.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €62,410 | €32,026 | -€30,384 | -48.7% |
| Amounts payable within one year | 42/48 | €59,954 | €32,026 | -€27,928 | -46.6% |
| Financial debts | 43 | €2,717 | €1,432 | -€1,285 | -47.3% |
| Credit institutions | 430/8 | €2,717 | €1,432 | -€1,285 | -47.3% |
| Trade debts | 44 | €1,416 | €1,521 | +€105 | +7.4% |
| Suppliers | 440/4 | €1,416 | €1,521 | +€105 | +7.4% |
| Taxes, remuneration and social security | 45 | €11,086 | €9,073 | -€2,013 | -18.2% |
| Taxes | 450/3 | €11,086 | €9,073 | -€2,013 | -18.2% |
| Other amounts payable | 47/48 | €44,736 | €20,000 | -€24,736 | -55.3% |
| Accrued charges and deferred income | 492/3 | €2,456 | €0 | -€2,456 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,015 | €2,371 | +€1,356 | +134% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €18,490 | -€10,251 | -€28,740 | |
| Operating profit (loss) | 9901 | €17,087 | -€13,022 | -€30,109 | |
| Financial income | 75/76B | €0 | €155 | +€155 | +1,553,300% |
| Recurring financial income | 75 | €0 | €155 | +€155 | +1,553,300% |
| Financial charges | 65/66B | €5,112 | €2,358 | -€2,753 | -53.9% |
| Recurring financial charges | 65 | €5,112 | €2,358 | -€2,753 | -53.9% |
| Profit (loss) for the period before taxes | 9903 | €11,976 | -€15,225 | -€27,201 | |
| Income taxes | 67/77 | €3,018 | €279 | -€2,739 | -90.8% |
| Profit (loss) for the period | 9904 | €8,958 | -€15,504 | -€24,462 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,958 | -€15,504 | -€24,462 |
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 25 October 2026 via checked.be.