AKKUUS: 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.
AKKUUS
Largest movements
- Cash +€22,684
up €22,684 (+117.7%), from €19,266 to €41,950
mainly Receivables within one year (+€14,412) and Other debts (+€7,189)
- Receivables within one year -€14,412
down €14,412 (-36.8%), from €39,203 to €24,791
of which Trade receivables: -€11,754
- Tangible fixed assets -€4,441
down €4,441 (-12.6%), from €35,319 to €30,878
of which Furniture and vehicles: -€2,895
- Other debts +€7,189
up €7,189 (+346.7%), from €2,073 to €9,262
- Reserves -€4,356
down €4,356 (-4.5%), from €96,275 to €91,919
- Trade debts +€3,312
up €3,312 (+600.8%), from €551 to €3,863
- Accrued charges and deferred income -€3,055
down €3,055 (-100.0%), from €3,055 to €0
- Gross operating margin -€6,668
down €6,668 (-27.8%), from €23,975 to €17,307
- Other operating charges -€3,126
down €3,126 (-78.4%), from €3,986 to €860
- Depreciation +€1,544
up €1,544 (+31.0%), from €4,977 to €6,522
- Taxes -€614
down €614 (-13.5%), from €4,562 to €3,948
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 | €126,924 | €131,311 | +€4,387 | +3.5% |
| Fixed assets | 21/28 | €35,319 | €30,878 | -€4,441 | -12.6% |
| Tangible fixed assets | 22/27 | €35,319 | €30,878 | -€4,441 | -12.6% |
| Land and buildings | 22 | €31,619 | €30,073 | -€1,546 | -4.9% |
| Furniture and vehicles | 24 | €3,700 | €805 | -€2,895 | -78.2% |
| Current assets | 29/58 | €91,605 | €100,433 | +€8,828 | +9.6% |
| Amounts receivable after more than one year | 29 | €32,500 | €33,475 | +€975 | +3.0% |
| Other amounts receivable | 291 | €32,500 | €33,475 | +€975 | +3.0% |
| Amounts receivable within one year | 40/41 | €39,203 | €24,791 | -€14,412 | -36.8% |
| Trade receivables | 40 | €25,859 | €14,105 | -€11,754 | -45.5% |
| Other amounts receivable | 41 | €13,344 | €10,685 | -€2,658 | -19.9% |
| Cash at bank and in hand | 54/58 | €19,266 | €41,950 | +€22,684 | +117.7% |
| Deferred charges and accrued income | 490/1 | €636 | €217 | -€419 | -65.9% |
| Total equity and liabilities | 10/49 | €126,924 | €131,311 | +€4,387 | +3.5% |
| Equity | 10/15 | €114,875 | €110,519 | -€4,356 | -3.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €96,275 | €91,919 | -€4,356 | -4.5% |
| Distributable reserves | 133 | €96,275 | €91,919 | -€4,356 | -4.5% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €12,049 | €20,792 | +€8,743 | +72.6% |
| Amounts payable within one year | 42/48 | €8,995 | €20,792 | +€11,797 | +131.2% |
| Financial debts | 43 | - | €767 | +€767 | |
| Credit institutions | 430/8 | - | €767 | +€767 | |
| Trade debts | 44 | €551 | €3,863 | +€3,312 | +600.8% |
| Suppliers | 440/4 | €551 | €3,863 | +€3,312 | +600.8% |
| Taxes, remuneration and social security | 45 | €6,370 | €6,900 | +€530 | +8.3% |
| Taxes | 450/3 | €6,370 | €6,900 | +€530 | +8.3% |
| Other amounts payable | 47/48 | €2,073 | €9,262 | +€7,189 | +346.7% |
| Accrued charges and deferred income | 492/3 | €3,055 | €0 | -€3,055 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,977 | €6,522 | +€1,544 | +31.0% |
| Other operating charges | 640/8 | €3,986 | €860 | -€3,126 | -78.4% |
| Gross operating margin | 9900 | €23,975 | €17,307 | -€6,668 | -27.8% |
| Operating profit (loss) | 9901 | €15,011 | €9,924 | -€5,087 | -33.9% |
| Financial income | 75/76B | €975 | €1,089 | +€114 | +11.7% |
| Recurring financial income | 75 | €975 | €1,089 | +€114 | +11.7% |
| Financial charges | 65/66B | €2,238 | €2,159 | -€79 | -3.5% |
| Recurring financial charges | 65 | €2,238 | €2,159 | -€79 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €13,748 | €8,854 | -€4,894 | -35.6% |
| Income taxes | 67/77 | €4,562 | €3,948 | -€614 | -13.5% |
| Profit (loss) for the period | 9904 | €9,186 | €4,907 | -€4,280 | -46.6% |
| Profit (loss) for the period to be appropriated | 9905 | €9,186 | €4,907 | -€4,280 | -46.6% |
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 7 October 2026 via checked.be.