AKM SERVICE: 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 SERVICE
Largest movements
- Receivables within one year +€5,133
up €5,133 (+18.2%), from €28,213 to €33,346
of which Other amounts receivable: +€4,453
- Cash +€617
up €617 (+11.8%), from €5,244 to €5,861
mainly Net result for the year (+€4,226) and Tax, wage and social debts (+€2,561)
- Deferred charges and accrued income -€513
no longer reported in 2023 (was €513)
- Profit (loss) carried forward +€4,226
up €4,226 (+236%), from €1,792 to €6,018
- Tax, wage and social debts +€2,561
up €2,561 (+1,555%), from €165 to €2,725
- Short-term financial debts -€2,106
no longer reported in 2023 (was €2,106)
- Taxes +€2,396
up €2,396 (+1,455%), from €165 to €2,561
- Financial charges -€816
down €816 (-24.7%), from €3,306 to €2,490
- Gross operating margin +€583
up €583 (+6.0%), from €9,656 to €10,238
- Other operating charges -€580
down €580 (-49.3%), from €1,176 to €596
- Depreciation +€113
up €113 (+44.8%), from €252 to €365
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,813 | €39,685 | +€4,872 | +14.0% |
| Fixed assets | 21/28 | €844 | €478 | -€365 | -43.3% |
| Tangible fixed assets | 22/27 | €844 | €478 | -€365 | -43.3% |
| Furniture and vehicles | 24 | €844 | €478 | -€365 | -43.3% |
| Current assets | 29/58 | €33,969 | €39,207 | +€5,238 | +15.4% |
| Amounts receivable within one year | 40/41 | €28,213 | €33,346 | +€5,133 | +18.2% |
| Trade receivables | 40 | €2,613 | €3,292 | +€680 | +26.0% |
| Other amounts receivable | 41 | €25,600 | €30,054 | +€4,453 | +17.4% |
| Cash at bank and in hand | 54/58 | €5,244 | €5,861 | +€617 | +11.8% |
| Deferred charges and accrued income | 490/1 | €513 | - | -€513 | |
| Total equity and liabilities | 10/49 | €34,813 | €39,685 | +€4,872 | +14.0% |
| Equity | 10/15 | €29,150 | €33,376 | +€4,226 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,758 | €8,758 | = | 0.0% |
| 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 | €6,898 | €6,898 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,792 | €6,018 | +€4,226 | +236% |
| Amounts payable | 17/49 | €5,663 | €6,309 | +€646 | +11.4% |
| Amounts payable within one year | 42/48 | €5,663 | €6,309 | +€646 | +11.4% |
| Financial debts | 43 | €2,106 | - | -€2,106 | |
| Credit institutions | 430/8 | €2,106 | - | -€2,106 | |
| Trade debts | 44 | €3,392 | €3,584 | +€192 | +5.6% |
| Suppliers | 440/4 | €3,392 | €3,584 | +€192 | +5.6% |
| Taxes, remuneration and social security | 45 | €165 | €2,725 | +€2,561 | +1,555% |
| Taxes | 450/3 | €165 | €2,725 | +€2,561 | +1,555% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252 | €365 | +€113 | +44.8% |
| Other operating charges | 640/8 | €1,176 | €596 | -€580 | -49.3% |
| Gross operating margin | 9900 | €9,656 | €10,238 | +€583 | +6.0% |
| Operating profit (loss) | 9901 | €8,228 | €9,277 | +€1,049 | +12.8% |
| Financial charges | 65/66B | €3,306 | €2,490 | -€816 | -24.7% |
| Recurring financial charges | 65 | €3,306 | €2,490 | -€816 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €4,922 | €6,787 | +€1,865 | +37.9% |
| Income taxes | 67/77 | €165 | €2,561 | +€2,396 | +1,455% |
| Profit (loss) for the period | 9904 | €4,757 | €4,226 | -€531 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,757 | €4,226 | -€531 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.