AKUINO: 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.
AKUINO
Largest movements
- Cash -€12,847
down €12,847 (-94.8%), from €13,556 to €709
mainly Net result for the year (-€18,021) and Stocks and contracts (-€3,500)
- Intangible fixed assets -€9,800
down €9,800 (-12.1%), from €80,967 to €71,167
- Stocks and contracts +€3,500
up €3,500 (+11.2%), from €31,178 to €34,678
- Tangible fixed assets -€1,832
down €1,832 (-73.7%), from €2,485 to €653
- Profit (loss) carried forward -€18,021
down €18,021, from €14,576 to -€3,446
- Other debts -€1,626
down €1,626 (-1.6%), from €103,765 to €102,139
- Gross operating margin -€21,704
down €21,704, from €16,249 to -€5,454
- Staff costs -€3,597
down €3,597 (-100%), from €3,597 to €0
- Taxes +€728
up €728, from -€728 to €0
- Other operating charges -€357
down €357 (-43.8%), from €814 to €457
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 | €130,396 | €109,203 | -€21,194 | -16.3% |
| Fixed assets | 21/28 | €83,617 | €71,986 | -€11,632 | -13.9% |
| Intangible fixed assets | 21 | €80,967 | €71,167 | -€9,800 | -12.1% |
| Tangible fixed assets | 22/27 | €2,485 | €653 | -€1,832 | -73.7% |
| Furniture and vehicles | 24 | €2,485 | €653 | -€1,832 | -73.7% |
| Financial fixed assets | 28 | €165 | €165 | = | 0.0% |
| Current assets | 29/58 | €46,779 | €37,217 | -€9,562 | -20.4% |
| Stocks and contracts in progress | 3 | €31,178 | €34,678 | +€3,500 | +11.2% |
| Stocks | 30/36 | €31,178 | €34,678 | +€3,500 | +11.2% |
| Amounts receivable within one year | 40/41 | €895 | €651 | -€243 | -27.2% |
| Trade receivables | 40 | €214 | €343 | +€129 | +60.3% |
| Other amounts receivable | 41 | €681 | €308 | -€372 | -54.7% |
| Cash at bank and in hand | 54/58 | €13,556 | €709 | -€12,847 | -94.8% |
| Deferred charges and accrued income | 490/1 | €1,150 | €1,178 | +€28 | +2.5% |
| Total equity and liabilities | 10/49 | €130,396 | €109,203 | -€21,194 | -16.3% |
| Equity | 10/15 | €24,576 | €6,554 | -€18,021 | -73.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,576 | -€3,446 | -€18,021 | |
| Amounts payable | 17/49 | €105,821 | €102,648 | -€3,173 | -3.0% |
| Amounts payable within one year | 42/48 | €105,821 | €102,648 | -€3,173 | -3.0% |
| Financial debts | 43 | €819 | €0 | -€819 | -100% |
| Credit institutions | 430/8 | €819 | €0 | -€819 | -100% |
| Trade debts | 44 | €917 | €189 | -€728 | -79.4% |
| Suppliers | 440/4 | €917 | €189 | -€728 | -79.4% |
| Taxes, remuneration and social security | 45 | €320 | €320 | = | 0.0% |
| Taxes | 450/3 | €320 | €320 | = | 0.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €103,765 | €102,139 | -€1,626 | -1.6% |
| Non-recurring operating income | 76A | €24,000 | €6,750 | -€17,250 | -71.9% |
| Remuneration, social security and pensions | 62 | €3,597 | €0 | -€3,597 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,580 | €11,632 | +€51 | +0.4% |
| Other operating charges | 640/8 | €814 | €457 | -€357 | -43.8% |
| Gross operating margin | 9900 | €16,249 | -€5,454 | -€21,704 | |
| Operating profit (loss) | 9901 | €258 | -€17,543 | -€17,801 | |
| Financial income | 75/76B | €52 | €0 | -€52 | -100% |
| Recurring financial income | 75 | €52 | €0 | -€52 | -100% |
| Financial charges | 65/66B | €443 | €478 | +€34 | +7.7% |
| Recurring financial charges | 65 | €443 | €478 | +€34 | +7.7% |
| Profit (loss) for the period before taxes | 9903 | -€134 | -€18,021 | -€17,887 | -13,344% |
| Income taxes | 67/77 | -€728 | €0 | +€728 | |
| Profit (loss) for the period | 9904 | €594 | -€18,021 | -€18,615 | |
| Profit (loss) for the period to be appropriated | 9905 | €594 | -€18,021 | -€18,615 |
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 22 October 2026 via checked.be.