AKOMA: 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
AKOMA
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€64,934
2024 · -€77,058+€12,124
Equity
€376,661
2024 · €441,595-€64,934
Cash
€8,736
2024 · €11,819-€3,083
Balance sheet total
€431,899
2024 · €496,763-€64,865
Largest movements
Assets
- Tangible fixed assets -€64,168
down €64,168 (-17.3%), from €371,807 to €307,638
of which Other tangible fixed assets: -€52,804
Equity and liabilities
- Reserves -€65,000
down €65,000 (-15.4%), from €422,860 to €357,860
of which Distributable reserves: -€65,000
Income statement
- Turnover +€324,000
new in 2025: €324,000
- Purchases and services +€133,240
new in 2025: €133,240
- Depreciation -€20,927
down €20,927 (-23.3%), from €89,858 to €68,932
- Staff costs +€5,474
up €5,474 (+3.6%), from €152,307 to €157,781
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
-€77,058
Gross operating margin
-€8
Staff costs
-€5,474
Depreciation
+€20,927
Write-downs
-€629
Other operating charges
-€2,493
Financial income
+€217
Financial charges
-€2,221
Taxes
+€1,806
Result 2025
-€64,934
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
+€1,680
Investment
-€4,763
Financing
€0
Cash 2024
€11,819
From operations (derived)
+€1,680
Net result for the year
-€64,934
Depreciation
+€68,932
Receivables within one year
-€2,387
Provisions
+€629
Trade debts
-€1,804
Tax, wage and social debts
+€1,244
Investment (derived)
-€4,763
Investment in fixed assets (net)
-€4,763
Cash 2025
€8,736
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €496,763 | €431,899 | -€64,865 | -13.1% |
| Fixed assets | 21/28 | €371,807 | €307,638 | -€64,168 | -17.3% |
| Tangible fixed assets | 22/27 | €371,807 | €307,638 | -€64,168 | -17.3% |
| Land and buildings | 22 | €209,118 | €198,407 | -€10,711 | -5.1% |
| Plant, machinery and equipment | 23 | €1,007 | €1,418 | +€411 | +40.8% |
| Furniture and vehicles | 24 | €1,255 | €191 | -€1,064 | -84.8% |
| Other tangible fixed assets | 26 | €160,427 | €107,623 | -€52,804 | -32.9% |
| Current assets | 29/58 | €124,956 | €124,260 | -€696 | -0.6% |
| Amounts receivable within one year | 40/41 | €113,137 | €115,524 | +€2,387 | +2.1% |
| Trade receivables | 40 | €65,396 | €65,582 | +€186 | +0.3% |
| Other amounts receivable | 41 | €47,741 | €49,942 | +€2,201 | +4.6% |
| Cash at bank and in hand | 54/58 | €11,819 | €8,736 | -€3,083 | -26.1% |
| Total equity and liabilities | 10/49 | €496,763 | €431,899 | -€64,865 | -13.1% |
| Equity | 10/15 | €441,595 | €376,661 | -€64,934 | -14.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €422,860 | €357,860 | -€65,000 | -15.4% |
| 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 | €421,000 | €356,000 | -€65,000 | -15.4% |
| Profit (loss) carried forward | 14 | €135 | €201 | +€66 | +48.7% |
| Provisions and deferred taxes | 16 | - | €629 | +€629 | |
| Provisions for liabilities and charges | 160/5 | - | €629 | +€629 | |
| Pensions and similar obligations | 160 | - | €629 | +€629 | |
| Amounts payable | 17/49 | €55,168 | €54,609 | -€560 | -1.0% |
| Amounts payable within one year | 42/48 | €55,168 | €54,609 | -€560 | -1.0% |
| Trade debts | 44 | €18,311 | €16,508 | -€1,804 | -9.9% |
| Suppliers | 440/4 | €18,311 | €16,508 | -€1,804 | -9.9% |
| Taxes, remuneration and social security | 45 | €36,857 | €38,101 | +€1,244 | +3.4% |
| Taxes | 450/3 | €18,936 | €20,028 | +€1,092 | +5.8% |
| Remuneration and social security | 454/9 | €17,921 | €18,073 | +€152 | +0.8% |
| Turnover | 70 | - | €324,000 | +€324,000 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €133,240 | +€133,240 | |
| Remuneration, social security and pensions | 62 | €152,307 | €157,781 | +€5,474 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €89,858 | €68,932 | -€20,927 | -23.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €629 | +€629 | |
| Other operating charges | 640/8 | €16,998 | €19,492 | +€2,493 | +14.7% |
| Gross operating margin | 9900 | €193,732 | €193,724 | -€8 | 0.0% |
| Operating profit (loss) | 9901 | -€65,433 | -€53,110 | +€12,322 | +18.8% |
| Financial income | 75/76B | €245 | €462 | +€217 | +88.6% |
| Recurring financial income | 75 | €245 | €462 | +€217 | +88.6% |
| Financial charges | 65/66B | €6,975 | €9,196 | +€2,221 | +31.8% |
| Recurring financial charges | 65 | €6,975 | €9,196 | +€2,221 | +31.8% |
| Profit (loss) for the period before taxes | 9903 | -€72,162 | -€61,844 | +€10,318 | +14.3% |
| Income taxes | 67/77 | €4,896 | €3,090 | -€1,806 | -36.9% |
| Profit (loss) for the period | 9904 | -€77,058 | -€64,934 | +€12,124 | +15.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€77,058 | -€64,934 | +€12,124 | +15.7% |
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 18 October 2026 via checked.be.