AKM TRADING: 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 TRADING
Largest movements
- Receivables within one year -€4,878
down €4,878 (-76.6%), from €6,368 to €1,490
- Cash -€1,861
down €1,861 (-51.3%), from €3,625 to €1,764
mainly Net result for the year (-€3,875) and Tax, wage and social debts (-€1,648)
- Profit (loss) carried forward -€3,875
down €3,875 (-21.0%), from -€18,414 to -€22,288
- Tax, wage and social debts -€1,648
down €1,648 (-22.0%), from €7,485 to €5,837
of which Taxes: -€1,095
- Trade debts -€1,392
down €1,392 (-69.9%), from €1,990 to €598
- Other debts +€175
up €175 (+64.2%), from €273 to €448
- Gross operating margin -€4,300
down €4,300, from €476 to -€3,824
- Financial charges -€40
down €40 (-44.6%), from €91 to €50
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 | €9,992 | €3,253 | -€6,739 | -67.4% |
| Current assets | 29/58 | €9,992 | €3,253 | -€6,739 | -67.4% |
| Amounts receivable within one year | 40/41 | €6,368 | €1,490 | -€4,878 | -76.6% |
| Trade receivables | 40 | €6,368 | €1,490 | -€4,878 | -76.6% |
| Cash at bank and in hand | 54/58 | €3,625 | €1,764 | -€1,861 | -51.3% |
| Total equity and liabilities | 10/49 | €9,992 | €3,253 | -€6,739 | -67.4% |
| Equity | 10/15 | €245 | -€3,629 | -€3,875 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59 | €59 | = | 0.0% |
| Non-distributable reserves | 130/1 | €59 | €59 | = | 0.0% |
| Reserves not available under the articles | 1311 | €59 | €59 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,414 | -€22,288 | -€3,875 | -21.0% |
| Amounts payable | 17/49 | €9,747 | €6,883 | -€2,864 | -29.4% |
| Amounts payable within one year | 42/48 | €9,747 | €6,883 | -€2,864 | -29.4% |
| Trade debts | 44 | €1,990 | €598 | -€1,392 | -69.9% |
| Suppliers | 440/4 | €1,990 | €598 | -€1,392 | -69.9% |
| Taxes, remuneration and social security | 45 | €7,485 | €5,837 | -€1,648 | -22.0% |
| Taxes | 450/3 | €1,485 | €389 | -€1,095 | -73.8% |
| Remuneration and social security | 454/9 | €6,000 | €5,448 | -€552 | -9.2% |
| Other amounts payable | 47/48 | €273 | €448 | +€175 | +64.2% |
| Gross operating margin | 9900 | €476 | -€3,824 | -€4,300 | |
| Operating profit (loss) | 9901 | €476 | -€3,824 | -€4,300 | |
| Financial charges | 65/66B | €91 | €50 | -€40 | -44.6% |
| Recurring financial charges | 65 | €91 | €50 | -€40 | -44.6% |
| Profit (loss) for the period before taxes | 9903 | €385 | -€3,875 | -€4,260 | |
| Profit (loss) for the period | 9904 | €385 | -€3,875 | -€4,260 | |
| Profit (loss) for the period to be appropriated | 9905 | €385 | -€3,875 | -€4,260 |
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 1 November 2026 via checked.be.