AKPOSE: 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.
AKPOSE
Largest movements
- Receivables within one year -€67,846
down €67,846 (-69.7%), from €97,389 to €29,543
of which Trade receivables: -€62,455
- Cash -€8,420
down €8,420 (-39.8%), from €21,134 to €12,714
mainly Trade debts (-€32,080) and Net result for the year (-€28,473)
- Tangible fixed assets -€1,890
down €1,890 (-25.3%), from €7,464 to €5,574
of which Plant, machinery and equipment: -€1,167
- Trade debts -€32,080
down €32,080 (-100.0%), from €32,085 to €4
- Profit (loss) carried forward -€28,473
down €28,473 (-42.9%), from €66,380 to €37,907
- Tax, wage and social debts -€17,931
down €17,931 (-65.2%), from €27,522 to €9,591
of which Taxes: -€19,431
- Purchases and services +€231,456
new in 2024: €231,456
- Turnover +€208,868
new in 2024: €208,868
- Gross operating margin -€57,531
down €57,531, from €34,943 to -€22,588
- Taxes -€7,486
down €7,486, from €7,462 to -€24
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 | €125,988 | €47,930 | -€78,058 | -62.0% |
| Fixed assets | 21/28 | €7,464 | €5,574 | -€1,890 | -25.3% |
| Tangible fixed assets | 22/27 | €7,464 | €5,574 | -€1,890 | -25.3% |
| Plant, machinery and equipment | 23 | €4,755 | €3,588 | -€1,167 | -24.5% |
| Furniture and vehicles | 24 | €2,709 | €1,986 | -€723 | -26.7% |
| Current assets | 29/58 | €118,523 | €42,356 | -€76,168 | -64.3% |
| Amounts receivable within one year | 40/41 | €97,389 | €29,543 | -€67,846 | -69.7% |
| Trade receivables | 40 | €88,605 | €26,150 | -€62,455 | -70.5% |
| Other amounts receivable | 41 | €8,785 | €3,394 | -€5,391 | -61.4% |
| Cash at bank and in hand | 54/58 | €21,134 | €12,714 | -€8,420 | -39.8% |
| Deferred charges and accrued income | 490/1 | - | €99 | +€99 | |
| Total equity and liabilities | 10/49 | €125,988 | €47,930 | -€78,058 | -62.0% |
| Equity | 10/15 | €66,381 | €37,908 | -€28,473 | -42.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,380 | €37,907 | -€28,473 | -42.9% |
| Amounts payable | 17/49 | €59,606 | €10,022 | -€49,585 | -83.2% |
| Amounts payable within one year | 42/48 | €59,606 | €10,022 | -€49,585 | -83.2% |
| Trade debts | 44 | €32,085 | €4 | -€32,080 | -100.0% |
| Suppliers | 440/4 | €32,085 | €4 | -€32,080 | -100.0% |
| Advances received on contracts in progress | 46 | - | €427 | +€427 | |
| Taxes, remuneration and social security | 45 | €27,522 | €9,591 | -€17,931 | -65.2% |
| Taxes | 450/3 | €27,522 | €8,091 | -€19,431 | -70.6% |
| Remuneration and social security | 454/9 | - | €1,500 | +€1,500 | |
| Turnover | 70 | - | €208,868 | +€208,868 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €231,456 | +€231,456 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,657 | €1,890 | -€767 | -28.9% |
| Other operating charges | 640/8 | €487 | €2,121 | +€1,634 | +335% |
| Gross operating margin | 9900 | €34,943 | -€22,588 | -€57,531 | |
| Operating profit (loss) | 9901 | €31,799 | -€26,600 | -€58,399 | |
| Financial income | 75/76B | €0 | €0 | -€0 | -77.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -77.6% |
| Financial charges | 65/66B | €3,247 | €1,898 | -€1,349 | -41.6% |
| Recurring financial charges | 65 | €3,247 | €1,898 | -€1,349 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | €28,552 | -€28,497 | -€57,050 | |
| Income taxes | 67/77 | €7,462 | -€24 | -€7,486 | |
| Profit (loss) for the period | 9904 | €21,090 | -€28,473 | -€49,564 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,090 | -€28,473 | -€49,564 |
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 31 October 2026 via checked.be.