Akotec: 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.
Akotec
Largest movements
- Cash +€19,878
up €19,878 (+45.0%), from €44,132 to €64,010
mainly Net result for the year (+€36,603) and Depreciation (+€6,880)
- Receivables within one year +€17,912
up €17,912 (+85.9%), from €20,859 to €38,771
of which Trade receivables: +€18,180
- Tangible fixed assets -€3,430
down €3,430 (-24.2%), from €14,165 to €10,735
- Deferred charges and accrued income +€2,840
up €2,840 (+136.7%), from €2,078 to €4,919
- Reserves +€36,603
up €36,603 (+73.9%), from €49,505 to €86,108
- Tax, wage and social debts +€3,079
up €3,079 (+23.2%), from €13,292 to €16,372
- Trade debts -€1,651
down €1,651 (-65.5%), from €2,522 to €871
- Gross operating margin +€32,283
up €32,283 (+131.4%), from €24,559 to €56,842
- Taxes +€7,959
up €7,959 (+189.2%), from €4,206 to €12,165
- Other operating charges -€6,223
down €6,223 (-83.7%), from €7,431 to €1,208
- Depreciation +€4,080
up €4,080 (+145.8%), from €2,799 to €6,880
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 | €81,235 | €118,435 | +€37,200 | +45.8% |
| Fixed assets | 21/28 | €14,165 | €10,735 | -€3,430 | -24.2% |
| Tangible fixed assets | 22/27 | €14,165 | €10,735 | -€3,430 | -24.2% |
| Furniture and vehicles | 24 | €14,165 | €10,735 | -€3,430 | -24.2% |
| Current assets | 29/58 | €67,069 | €107,700 | +€40,630 | +60.6% |
| Amounts receivable within one year | 40/41 | €20,859 | €38,771 | +€17,912 | +85.9% |
| Trade receivables | 40 | €18,822 | €37,003 | +€18,180 | +96.6% |
| Other amounts receivable | 41 | €2,037 | €1,769 | -€268 | -13.2% |
| Cash at bank and in hand | 54/58 | €44,132 | €64,010 | +€19,878 | +45.0% |
| Deferred charges and accrued income | 490/1 | €2,078 | €4,919 | +€2,840 | +136.7% |
| Total equity and liabilities | 10/49 | €81,235 | €118,435 | +€37,200 | +45.8% |
| Equity | 10/15 | €49,506 | €86,109 | +€36,603 | +73.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €49,505 | €86,108 | +€36,603 | +73.9% |
| Distributable reserves | 133 | €49,505 | €86,108 | +€36,603 | +73.9% |
| Amounts payable | 17/49 | €31,729 | €32,326 | +€597 | +1.9% |
| Amounts payable after more than one year | 17 | €15,721 | €15,084 | -€637 | -4.1% |
| Other amounts payable | 178/9 | €15,721 | €15,084 | -€637 | -4.1% |
| Amounts payable within one year | 42/48 | €15,814 | €17,242 | +€1,428 | +9.0% |
| Trade debts | 44 | €2,522 | €871 | -€1,651 | -65.5% |
| Suppliers | 440/4 | €2,522 | €871 | -€1,651 | -65.5% |
| Taxes, remuneration and social security | 45 | €13,292 | €16,372 | +€3,079 | +23.2% |
| Taxes | 450/3 | €13,292 | €16,372 | +€3,079 | +23.2% |
| Accrued charges and deferred income | 492/3 | €193 | - | -€193 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,799 | €6,880 | +€4,080 | +145.8% |
| Other operating charges | 640/8 | €7,431 | €1,208 | -€6,223 | -83.7% |
| Non-recurring operating charges | 66A | €910 | - | -€910 | |
| Gross operating margin | 9900 | €24,559 | €56,842 | +€32,283 | +131.4% |
| Operating profit (loss) | 9901 | €13,419 | €48,754 | +€35,335 | +263.3% |
| Financial income | 75/76B | €0 | €14 | +€14 | +13570.0% |
| Recurring financial income | 75 | €0 | €14 | +€14 | +13570.0% |
| Financial charges | 65/66B | €52 | €0 | -€51 | -99.7% |
| Recurring financial charges | 65 | €52 | €0 | -€51 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €13,368 | €48,768 | +€35,400 | +264.8% |
| Income taxes | 67/77 | €4,206 | €12,165 | +€7,959 | +189.2% |
| Profit (loss) for the period | 9904 | €9,162 | €36,603 | +€27,441 | +299.5% |
| Profit (loss) for the period to be appropriated | 9905 | €9,162 | €36,603 | +€27,441 | +299.5% |
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 10 October 2026 via checked.be.