Akoma Engineering: what changed
Two fiscal 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.
Akoma Engineering
Largest movements
- Cash -€49,378
down €49,378 (-97.7%), from €50,520 to €1,142
mainly Current investments (-€45,287) and Investment in fixed assets (net) (-€29,369)
- Current investments +€45,287
new in 2025: €45,287
- Receivables within one year +€28,798
up €28,798 (+201.0%), from €14,326 to €43,124
- Tangible fixed assets +€11,045
up €11,045 (+15.3%), from €72,310 to €83,355
of which Assets under construction and advance payments: +€23,090
- Deferred charges and accrued income -€2,292
down €2,292 (-67.1%), from €3,417 to €1,125
- Reserves +€42,950
up €42,950 (+143.2%), from €30,000 to €72,950
- Other debts -€14,784
down €14,784 (-48.6%), from €30,432 to €15,649
- Debts after one year -€14,379
down €14,379 (-28.6%), from €50,222 to €35,844
- Trade debts +€10,041
up €10,041 (+3617.4%), from €278 to €10,319
- Tax, wage and social debts +€9,068
up €9,068 (+88.8%), from €10,207 to €19,275
- Gross operating margin +€32,261
up €32,261 (+58.1%), from €55,573 to €87,835
- Depreciation +€7,401
up €7,401 (+67.8%), from €10,923 to €18,324
- Taxes +€7,047
up €7,047 (+65.1%), from €10,817 to €17,865
- Financial charges +€4,717
up €4,717 (+239.7%), from €1,968 to €6,685
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.
Cash bridge derived
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 | €140,573 | €174,033 | +€33,461 | +23.8% |
| Fixed assets | 21/28 | €72,310 | €83,355 | +€11,045 | +15.3% |
| Tangible fixed assets | 22/27 | €72,310 | €83,355 | +€11,045 | +15.3% |
| Furniture and vehicles | 24 | €6,979 | €5,070 | -€1,909 | -27.4% |
| Leasing and similar rights | 25 | €63,750 | €49,158 | -€14,592 | -22.9% |
| Other tangible fixed assets | 26 | €1,581 | €6,037 | +€4,455 | +281.8% |
| Assets under construction and advance payments | 27 | - | €23,090 | +€23,090 | |
| Current assets | 29/58 | €68,263 | €90,679 | +€22,416 | +32.8% |
| Amounts receivable within one year | 40/41 | €14,326 | €43,124 | +€28,798 | +201.0% |
| Trade receivables | 40 | €14,326 | €43,124 | +€28,798 | +201.0% |
| Current investments | 50/53 | - | €45,287 | +€45,287 | |
| Cash at bank and in hand | 54/58 | €50,520 | €1,142 | -€49,378 | -97.7% |
| Deferred charges and accrued income | 490/1 | €3,417 | €1,125 | -€2,292 | -67.1% |
| Total equity and liabilities | 10/49 | €140,573 | €174,033 | +€33,461 | +23.8% |
| Equity | 10/15 | €35,611 | €78,568 | +€42,957 | +120.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €72,950 | +€42,950 | +143.2% |
| Distributable reserves | 133 | €30,000 | €72,950 | +€42,950 | +143.2% |
| Profit (loss) carried forward | 14 | €611 | €618 | +€7 | +1.2% |
| Amounts payable | 17/49 | €104,962 | €95,465 | -€9,497 | -9.0% |
| Amounts payable after more than one year | 17 | €50,222 | €35,844 | -€14,379 | -28.6% |
| Financial debts | 170/4 | €50,222 | €35,844 | -€14,379 | -28.6% |
| Amounts payable within one year | 42/48 | €54,739 | €59,621 | +€4,882 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €13,822 | €14,379 | +€557 | +4.0% |
| Trade debts | 44 | €278 | €10,319 | +€10,041 | +3617.4% |
| Suppliers | 440/4 | €278 | €10,319 | +€10,041 | +3617.4% |
| Taxes, remuneration and social security | 45 | €10,207 | €19,275 | +€9,068 | +88.8% |
| Taxes | 450/3 | €10,207 | €19,275 | +€9,068 | +88.8% |
| Other amounts payable | 47/48 | €30,432 | €15,649 | -€14,784 | -48.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,923 | €18,324 | +€7,401 | +67.8% |
| Other operating charges | 640/8 | €1,254 | €2,004 | +€750 | +59.8% |
| Gross operating margin | 9900 | €55,573 | €87,835 | +€32,261 | +58.1% |
| Operating profit (loss) | 9901 | €43,396 | €67,507 | +€24,111 | +55.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,968 | €6,685 | +€4,717 | +239.7% |
| Recurring financial charges | 65 | €1,968 | €6,685 | +€4,717 | +239.7% |
| Profit (loss) for the period before taxes | 9903 | €41,429 | €60,822 | +€19,394 | +46.8% |
| Income taxes | 67/77 | €10,817 | €17,865 | +€7,047 | +65.1% |
| Profit (loss) for the period | 9904 | €30,611 | €42,957 | +€12,346 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €30,611 | €42,957 | +€12,346 | +40.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.