" Akontio ": 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.
" Akontio "
Largest movements
- Receivables within one year -€25,074
down €25,074 (-47.6%), from €52,639 to €27,565
of which Trade receivables: -€23,643
- Cash -€1,866
down €1,866 (-6.4%), from €29,235 to €27,369
mainly Other debts (-€20,000) and Contributions, distributions and other (-€18,000)
- Other debts -€20,000
down €20,000 (-52.6%), from €38,000 to €18,000
- Tax, wage and social debts -€7,188
down €7,188 (-67.5%), from €10,651 to €3,463
- Gross operating margin -€12,291
down €12,291 (-27.4%), from €44,813 to €32,522
- Depreciation +€4,102
up €4,102 (+96.4%), from €4,257 to €8,359
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,849 | €69,650 | -€27,198 | -28.1% |
| Fixed assets | 21/28 | €12,576 | €12,703 | +€128 | +1.0% |
| Tangible fixed assets | 22/27 | €12,396 | €12,523 | +€128 | +1.0% |
| Furniture and vehicles | 24 | €12,396 | €12,523 | +€128 | +1.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €84,273 | €56,947 | -€27,326 | -32.4% |
| Amounts receivable within one year | 40/41 | €52,639 | €27,565 | -€25,074 | -47.6% |
| Trade receivables | 40 | €37,050 | €13,407 | -€23,643 | -63.8% |
| Other amounts receivable | 41 | €15,589 | €14,158 | -€1,431 | -9.2% |
| Cash at bank and in hand | 54/58 | €29,235 | €27,369 | -€1,866 | -6.4% |
| Deferred charges and accrued income | 490/1 | €2,399 | €2,013 | -€386 | -16.1% |
| Total equity and liabilities | 10/49 | €96,849 | €69,650 | -€27,198 | -28.1% |
| Equity | 10/15 | €46,516 | €46,472 | -€45 | -0.1% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Distributable reserves | 133 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €516 | €472 | -€45 | -8.7% |
| Amounts payable | 17/49 | €50,332 | €23,178 | -€27,154 | -53.9% |
| Amounts payable within one year | 42/48 | €50,332 | €23,178 | -€27,154 | -53.9% |
| Trade debts | 44 | €1,681 | €1,715 | +€34 | +2.0% |
| Suppliers | 440/4 | €1,681 | €1,715 | +€34 | +2.0% |
| Taxes, remuneration and social security | 45 | €10,651 | €3,463 | -€7,188 | -67.5% |
| Taxes | 450/3 | €10,651 | €3,463 | -€7,188 | -67.5% |
| Other amounts payable | 47/48 | €38,000 | €18,000 | -€20,000 | -52.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,257 | €8,359 | +€4,102 | +96.4% |
| Other operating charges | 640/8 | €919 | €1,229 | +€310 | +33.7% |
| Gross operating margin | 9900 | €44,813 | €32,522 | -€12,291 | -27.4% |
| Operating profit (loss) | 9901 | €39,637 | €22,934 | -€16,703 | -42.1% |
| Financial income | 75/76B | €568 | €915 | +€348 | +61.3% |
| Recurring financial income | 75 | €568 | €915 | +€348 | +61.3% |
| Financial charges | 65/66B | €344 | €178 | -€166 | -48.3% |
| Recurring financial charges | 65 | €344 | €178 | -€166 | -48.3% |
| Profit (loss) for the period before taxes | 9903 | €39,861 | €23,671 | -€16,189 | -40.6% |
| Income taxes | 67/77 | €5,359 | €5,716 | +€357 | +6.7% |
| Profit (loss) for the period | 9904 | €34,501 | €17,955 | -€16,546 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,501 | €17,955 | -€16,546 | -48.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.