Akman 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.
What changed
Akman Trading
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€252,724
2024 · €303,092-€50,367
Equity
€263,008
2024 · €263,008
Cash
€37,923
2024 · €93,842-€55,919
Balance sheet total
€10.3m
2024 · €2.2m+€8.2m
Largest movements
Assets
- Receivables within one year +€8.0m
up €8.0m (+626%), from €1.3m to €9.2m
of which Other amounts receivable: +€7.8m
- Stocks and contracts +€273,237
up €273,237 (+40.5%), from €674,494 to €947,731
Equity and liabilities
- Other debts +€8.0m
up €8.0m (+1,088%), from €730,663 to €8.7m
- Trade debts +€331,656
up €331,656 (+34.3%), from €965,604 to €1.3m
- Short-term financial debts -€151,901
down €151,901 (-99.8%), from €152,151 to €250
of which Credit institutions: -€124,750
Income statement
- Staff costs +€92,572
up €92,572 (+15.9%), from €582,344 to €674,915
- Gross operating margin +€32,206
up €32,206 (+3.1%), from €1.0m to €1.1m
- Financial charges -€11,458
down €11,458 (-46.8%), from €24,499 to €13,041
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.
Result 2024
€303,092
Gross operating margin
+€32,206
Staff costs
-€92,572
Depreciation
-€4,739
Other operating charges
+€8,012
Financial income
-€1,396
Financial charges
+€11,458
Taxes
-€3,336
Result 2025
€252,724
raises the resultlowers the result
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.
From operations
+€356,805
Investment
-€8,098
Financing
-€404,626
Cash 2024
€93,842
From operations (derived)
+€356,805
Net result for the year
+€252,724
Depreciation
+€16,268
Stocks and contracts
-€273,237
Receivables within one year
-€8.0m
Smaller working-capital items
+€15,070
Trade debts
+€331,656
Tax, wage and social debts
+€29,002
Other debts
+€8.0m
Investment (derived)
-€8,098
Investment in fixed assets (net)
-€8,098
Financing
-€404,626
Short-term financial debts
-€151,901
Contributions, distributions and other
-€252,724
Cash 2025
€37,923
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,166,811 | €10,342,863 | +€8.2m | +377% |
| Fixed assets | 21/28 | €115,499 | €107,329 | -€8,169 | -7.1% |
| Tangible fixed assets | 22/27 | €89,729 | €81,559 | -€8,169 | -9.1% |
| Plant, machinery and equipment | 23 | €69,538 | €61,983 | -€7,555 | -10.9% |
| Furniture and vehicles | 24 | €13,579 | €13,743 | +€163 | +1.2% |
| Other tangible fixed assets | 26 | €6,611 | €5,833 | -€778 | -11.8% |
| Financial fixed assets | 28 | €25,770 | €25,770 | = | 0.0% |
| Current assets | 29/58 | €2,051,312 | €10,235,533 | +€8.2m | +399% |
| Stocks and contracts in progress | 3 | €674,494 | €947,731 | +€273,237 | +40.5% |
| Stocks | 30/36 | €674,494 | €947,731 | +€273,237 | +40.5% |
| Amounts receivable within one year | 40/41 | €1,272,766 | €9,238,402 | +€8.0m | +626% |
| Trade receivables | 40 | €1,173,989 | €1,353,491 | +€179,501 | +15.3% |
| Other amounts receivable | 41 | €98,776 | €7,884,911 | +€7.8m | +7,883% |
| Cash at bank and in hand | 54/58 | €93,842 | €37,923 | -€55,919 | -59.6% |
| Deferred charges and accrued income | 490/1 | €10,210 | €11,477 | +€1,267 | +12.4% |
| Total equity and liabilities | 10/49 | €2,166,811 | €10,342,863 | +€8.2m | +377% |
| Equity | 10/15 | €263,008 | €263,008 | = | 0.0% |
| Contributions | 10/11 | €161,200 | €161,200 | = | 0.0% |
| Reserves | 13 | €16,120 | €16,120 | = | 0.0% |
| Distributable reserves | 133 | €16,120 | €16,120 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,688 | €85,688 | = | 0.0% |
| Amounts payable | 17/49 | €1,903,803 | €10,079,855 | +€8.2m | +429% |
| Amounts payable within one year | 42/48 | €1,896,215 | €10,055,930 | +€8.2m | +430% |
| Financial debts | 43 | €152,151 | €250 | -€151,901 | -99.8% |
| Credit institutions | 430/8 | €125,000 | €250 | -€124,750 | -99.8% |
| Other loans | 439 | €27,151 | - | -€27,151 | |
| Trade debts | 44 | €965,604 | €1,297,260 | +€331,656 | +34.3% |
| Suppliers | 440/4 | €965,604 | €1,297,260 | +€331,656 | +34.3% |
| Taxes, remuneration and social security | 45 | €47,797 | €76,799 | +€29,002 | +60.7% |
| Taxes | 450/3 | €200 | €32,209 | +€32,009 | +16,004% |
| Remuneration and social security | 454/9 | €47,597 | €44,590 | -€3,007 | -6.3% |
| Other amounts payable | 47/48 | €730,663 | €8,681,621 | +€8.0m | +1,088% |
| Accrued charges and deferred income | 492/3 | €7,588 | €23,925 | +€16,337 | +215% |
| Remuneration, social security and pensions | 62 | €582,344 | €674,915 | +€92,572 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,529 | €16,268 | +€4,739 | +41.1% |
| Other operating charges | 640/8 | €22,317 | €14,305 | -€8,012 | -35.9% |
| Gross operating margin | 9900 | €1,040,916 | €1,073,122 | +€32,206 | +3.1% |
| Operating profit (loss) | 9901 | €424,728 | €367,634 | -€57,094 | -13.4% |
| Financial income | 75/76B | €19,229 | €17,833 | -€1,396 | -7.3% |
| Recurring financial income | 75 | €19,229 | €17,833 | -€1,396 | -7.3% |
| Financial charges | 65/66B | €24,499 | €13,041 | -€11,458 | -46.8% |
| Recurring financial charges | 65 | €24,499 | €13,041 | -€11,458 | -46.8% |
| Profit (loss) for the period before taxes | 9903 | €419,457 | €372,426 | -€47,032 | -11.2% |
| Income taxes | 67/77 | €116,366 | €119,702 | +€3,336 | +2.9% |
| Profit (loss) for the period | 9904 | €303,092 | €252,724 | -€50,367 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €303,092 | €252,724 | -€50,367 | -16.6% |
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 29 October 2026 via checked.be.