Aklimo: 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.
Aklimo
Largest movements
- Current investments -€375,000
down €375,000 (-98.8%), from €379,645 to €4,645
- Financial fixed assets +€365,725
new in 2025: €365,725
- Receivables within one year +€49,636
up €49,636 (+156.2%), from €31,786 to €81,422
of which Other amounts receivable: +€55,432
- Reserves +€51,112
up €51,112 (+12.6%), from €406,575 to €457,687
of which Distributable reserves: +€51,112
- Trade debts -€10,873
down €10,873 (-85.0%), from €12,798 to €1,925
- Gross operating margin +€23,683
up €23,683 (+52.2%), from €45,338 to €69,020
- Financial income +€18,389
up €18,389 (+1768.2%), from €1,040 to €19,429
- Taxes +€10,247
up €10,247 (+104.6%), from €9,794 to €20,040
- Depreciation +€2,851
up €2,851 (+24.6%), from €11,589 to €14,440
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 | €448,275 | €494,794 | +€46,519 | +10.4% |
| Fixed assets | 21/28 | €31,157 | €397,342 | +€366,185 | +1175.3% |
| Tangible fixed assets | 22/27 | €31,157 | €31,617 | +€460 | +1.5% |
| Plant, machinery and equipment | 23 | €399 | €14,305 | +€13,906 | +3485.4% |
| Furniture and vehicles | 24 | €14,059 | €6,600 | -€7,458 | -53.1% |
| Other tangible fixed assets | 26 | €16,700 | €10,711 | -€5,988 | -35.9% |
| Financial fixed assets | 28 | - | €365,725 | +€365,725 | |
| Current assets | 29/58 | €417,118 | €97,451 | -€319,666 | -76.6% |
| Amounts receivable within one year | 40/41 | €31,786 | €81,422 | +€49,636 | +156.2% |
| Trade receivables | 40 | €7,995 | €2,200 | -€5,796 | -72.5% |
| Other amounts receivable | 41 | €23,791 | €79,223 | +€55,432 | +233.0% |
| Current investments | 50/53 | €379,645 | €4,645 | -€375,000 | -98.8% |
| Cash at bank and in hand | 54/58 | €5,687 | €8,195 | +€2,508 | +44.1% |
| Deferred charges and accrued income | 490/1 | - | €3,189 | +€3,189 | |
| Total equity and liabilities | 10/49 | €448,275 | €494,794 | +€46,519 | +10.4% |
| Equity | 10/15 | €412,775 | €463,887 | +€51,112 | +12.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €406,575 | €457,687 | +€51,112 | +12.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €404,715 | €455,827 | +€51,112 | +12.6% |
| Amounts payable | 17/49 | €35,501 | €30,907 | -€4,594 | -12.9% |
| Amounts payable within one year | 42/48 | €34,587 | €30,841 | -€3,746 | -10.8% |
| Trade debts | 44 | €12,798 | €1,925 | -€10,873 | -85.0% |
| Suppliers | 440/4 | €12,798 | €1,925 | -€10,873 | -85.0% |
| Taxes, remuneration and social security | 45 | €6,968 | €10,774 | +€3,806 | +54.6% |
| Taxes | 450/3 | €4,053 | €7,836 | +€3,783 | +93.3% |
| Remuneration and social security | 454/9 | €2,915 | €2,938 | +€23 | +0.8% |
| Other amounts payable | 47/48 | €14,821 | €18,142 | +€3,321 | +22.4% |
| Accrued charges and deferred income | 492/3 | €914 | €66 | -€848 | -92.8% |
| Remuneration, social security and pensions | 62 | €350 | €361 | +€10 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,589 | €14,440 | +€2,851 | +24.6% |
| Other operating charges | 640/8 | €821 | €647 | -€174 | -21.2% |
| Gross operating margin | 9900 | €45,338 | €69,020 | +€23,683 | +52.2% |
| Operating profit (loss) | 9901 | €32,578 | €53,573 | +€20,995 | +64.4% |
| Financial income | 75/76B | €1,040 | €19,429 | +€18,389 | +1768.2% |
| Recurring financial income | 75 | €1,040 | €19,429 | +€18,389 | +1768.2% |
| Financial charges | 65/66B | -€34 | €183 | +€216 | |
| Recurring financial charges | 65 | -€34 | €183 | +€216 | |
| Profit (loss) for the period before taxes | 9903 | €33,652 | €72,819 | +€39,167 | +116.4% |
| Income taxes | 67/77 | €9,794 | €20,040 | +€10,247 | +104.6% |
| Profit (loss) for the period | 9904 | €23,858 | €52,778 | +€28,920 | +121.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,858 | €52,778 | +€28,920 | +121.2% |
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 11 October 2026 via checked.be.