AKM Consult: 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.
AKM Consult
Largest movements
- Current investments +€35,000
up €35,000 (+8.0%), from €440,000 to €475,000
- Receivables within one year +€16,285
up €16,285 (+56.0%), from €29,079 to €45,364
of which Other amounts receivable: +€17,450
- Deferred charges and accrued income +€12,174
up €12,174 (+1,626%), from €749 to €12,922
- Reserves +€111,542
up €111,542 (+27.0%), from €412,843 to €524,385
- Tax, wage and social debts -€48,189
down €48,189 (-42.1%), from €114,514 to €66,324
- Debts after one year -€6,077
down €6,077 (-85.7%), from €7,090 to €1,013
- Gross operating margin -€32,166
down €32,166 (-17.3%), from €186,110 to €153,944
- Taxes +€3,532
up €3,532 (+8.3%), from €42,349 to €45,880
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 | €553,173 | €606,315 | +€53,142 | +9.6% |
| Fixed assets | 21/28 | €14,496 | €8,697 | -€5,799 | -40.0% |
| Tangible fixed assets | 22/27 | €14,496 | €8,697 | -€5,799 | -40.0% |
| Furniture and vehicles | 24 | €14,496 | €8,697 | -€5,799 | -40.0% |
| Current assets | 29/58 | €538,677 | €597,618 | +€58,941 | +10.9% |
| Amounts receivable within one year | 40/41 | €29,079 | €45,364 | +€16,285 | +56.0% |
| Trade receivables | 40 | €29,074 | €27,908 | -€1,165 | -4.0% |
| Other amounts receivable | 41 | €5 | €17,456 | +€17,450 | +323,751% |
| Current investments | 50/53 | €440,000 | €475,000 | +€35,000 | +8.0% |
| Cash at bank and in hand | 54/58 | €68,849 | €64,332 | -€4,517 | -6.6% |
| Deferred charges and accrued income | 490/1 | €749 | €12,922 | +€12,174 | +1,626% |
| Total equity and liabilities | 10/49 | €553,173 | €606,315 | +€53,142 | +9.6% |
| Equity | 10/15 | €417,843 | €529,385 | +€111,542 | +26.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €412,843 | €524,385 | +€111,542 | +27.0% |
| Distributable reserves | 133 | €412,843 | €524,385 | +€111,542 | +27.0% |
| Amounts payable | 17/49 | €135,330 | €76,929 | -€58,400 | -43.2% |
| Amounts payable after more than one year | 17 | €7,090 | €1,013 | -€6,077 | -85.7% |
| Financial debts | 170/4 | €7,090 | €1,013 | -€6,077 | -85.7% |
| Amounts payable within one year | 42/48 | €127,335 | €75,917 | -€51,419 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €6,077 | €6,077 | = | 0.0% |
| Trade debts | 44 | €5,639 | €3,515 | -€2,124 | -37.7% |
| Suppliers | 440/4 | €5,639 | €3,515 | -€2,124 | -37.7% |
| Taxes, remuneration and social security | 45 | €114,514 | €66,324 | -€48,189 | -42.1% |
| Taxes | 450/3 | €114,514 | €66,324 | -€48,189 | -42.1% |
| Other amounts payable | 47/48 | €1,106 | €0 | -€1,106 | -100% |
| Accrued charges and deferred income | 492/3 | €904 | €0 | -€904 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,852 | €6,997 | +€145 | +2.1% |
| Other operating charges | 640/8 | €696 | €721 | +€25 | +3.7% |
| Gross operating margin | 9900 | €186,110 | €153,944 | -€32,166 | -17.3% |
| Operating profit (loss) | 9901 | €178,562 | €146,226 | -€32,337 | -18.1% |
| Financial income | 75/76B | €9,655 | €11,355 | +€1,700 | +17.6% |
| Recurring financial income | 75 | €9,655 | €11,355 | +€1,700 | +17.6% |
| Financial charges | 65/66B | €129 | €159 | +€29 | +22.7% |
| Recurring financial charges | 65 | €129 | €159 | +€29 | +22.7% |
| Profit (loss) for the period before taxes | 9903 | €188,089 | €157,423 | -€30,666 | -16.3% |
| Income taxes | 67/77 | €42,349 | €45,880 | +€3,532 | +8.3% |
| Profit (loss) for the period | 9904 | €145,740 | €111,542 | -€34,198 | -23.5% |
| Profit (loss) for the period to be appropriated | 9905 | €145,740 | €111,542 | -€34,198 | -23.5% |
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 16 October 2026 via checked.be.