AKPAKA: 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.
AKPAKA
Largest movements
- Stocks and contracts -€23,655
down €23,655 (-38.0%), from €62,312 to €38,657
- Receivables within one year +€9,956
up €9,956 (+37.8%), from €26,308 to €36,264
of which Trade receivables: +€10,868
- Cash +€2,279
up €2,279 (+251%), from €909 to €3,188
mainly Stocks and contracts (+€23,655) and Trade debts (+€12,348)
- Other debts -€24,630
no longer reported in 2024 (was €24,630)
- Trade debts +€12,348
up €12,348 (+34.1%), from €36,237 to €48,585
- Tax, wage and social debts +€6,874
up €6,874 (+31.9%), from €21,551 to €28,425
of which Remuneration and social security: +€6,646
- Profit (loss) carried forward -€6,647
down €6,647, from €4,050 to -€2,597
- Gross operating margin -€6,487
down €6,487 (-23.2%), from €27,915 to €21,428
- Other operating charges +€2,414
up €2,414 (+79.5%), from €3,036 to €5,450
- Financial charges +€794
up €794 (+62.2%), from €1,277 to €2,071
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,468 | €84,413 | -€12,055 | -12.5% |
| Fixed assets | 21/28 | €4,869 | €4,317 | -€552 | -11.3% |
| Tangible fixed assets | 22/27 | €3,269 | €2,717 | -€552 | -16.9% |
| Plant, machinery and equipment | 23 | €1,569 | €1,357 | -€212 | -13.5% |
| Leasing and similar rights | 25 | €1,700 | - | -€1,700 | |
| Other tangible fixed assets | 26 | - | €1,360 | +€1,360 | |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €91,599 | €80,096 | -€11,503 | -12.6% |
| Stocks and contracts in progress | 3 | €62,312 | €38,657 | -€23,655 | -38.0% |
| Stocks | 30/36 | €62,312 | €38,657 | -€23,655 | -38.0% |
| Amounts receivable within one year | 40/41 | €26,308 | €36,264 | +€9,956 | +37.8% |
| Trade receivables | 40 | €25,310 | €36,178 | +€10,868 | +42.9% |
| Other amounts receivable | 41 | €998 | €86 | -€912 | -91.4% |
| Current investments | 50/53 | €1,987 | €1,987 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €909 | €3,188 | +€2,279 | +251% |
| Deferred charges and accrued income | 490/1 | €83 | - | -€83 | |
| Total equity and liabilities | 10/49 | €96,468 | €84,413 | -€12,055 | -12.5% |
| Equity | 10/15 | €14,050 | €7,403 | -€6,647 | -47.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,050 | -€2,597 | -€6,647 | |
| Amounts payable | 17/49 | €82,418 | €77,010 | -€5,408 | -6.6% |
| Amounts payable within one year | 42/48 | €82,418 | €77,010 | -€5,408 | -6.6% |
| Trade debts | 44 | €36,237 | €48,585 | +€12,348 | +34.1% |
| Suppliers | 440/4 | €36,237 | €48,585 | +€12,348 | +34.1% |
| Taxes, remuneration and social security | 45 | €21,551 | €28,425 | +€6,874 | +31.9% |
| Taxes | 450/3 | €3,086 | €3,314 | +€228 | +7.4% |
| Remuneration and social security | 454/9 | €18,465 | €25,111 | +€6,646 | +36.0% |
| Other amounts payable | 47/48 | €24,630 | - | -€24,630 | |
| Remuneration, social security and pensions | 62 | €233 | €436 | +€203 | +87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €551 | €552 | +€1 | +0.2% |
| Other operating charges | 640/8 | €3,036 | €5,450 | +€2,414 | +79.5% |
| Non-recurring operating charges | 66A | - | €3,742 | +€3,742 | |
| Gross operating margin | 9900 | €27,915 | €21,428 | -€6,487 | -23.2% |
| Operating profit (loss) | 9901 | €24,095 | €11,248 | -€12,847 | -53.3% |
| Financial income | 75/76B | €23 | €2 | -€21 | -91.3% |
| Recurring financial income | 75 | €23 | €2 | -€21 | -91.3% |
| Financial charges | 65/66B | €1,277 | €2,071 | +€794 | +62.2% |
| Recurring financial charges | 65 | €1,277 | €2,071 | +€794 | +62.2% |
| Profit (loss) for the period before taxes | 9903 | €22,841 | €9,179 | -€13,662 | -59.8% |
| Profit (loss) for the period | 9904 | €22,841 | €9,179 | -€13,662 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,841 | €9,179 | -€13,662 | -59.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.