AKUITY: 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.
AKUITY
Largest movements
- Tangible fixed assets +€111,116
up €111,116 (+24.6%), from €451,646 to €562,762
of which Furniture and vehicles: +€82,250
- Cash -€41,685
down €41,685 (-55.1%), from €75,664 to €33,980
mainly Investment in fixed assets (net) (-€125,601) and Receivables within one year (-€12,605)
- Receivables within one year +€12,605
up €12,605 (+54.5%), from €23,142 to €35,748
of which Other amounts receivable: +€8,912
- Current portion of long-term debt +€29,100
up €29,100 (+200%), from €14,573 to €43,673
- Other debts +€25,041
up €25,041 (+5,909%), from €424 to €25,464
- Profit (loss) carried forward +€21,792
up €21,792 (+34.9%), from -€62,435 to -€40,642
- Staff costs +€17,311
up €17,311 (+46.2%), from €37,504 to €54,815
- Gross operating margin -€11,791
down €11,791 (-8.8%), from €133,632 to €121,842
- Taxes -€9,335
down €9,335 (-41.6%), from €22,423 to €13,088
- Depreciation +€2,126
up €2,126 (+17.1%), from €12,434 to €14,560
- Financial income +€1,800
up €1,800 (+17,999,900%), from €0 to €1,800
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 | €581,571 | €664,737 | +€83,166 | +14.3% |
| Fixed assets | 21/28 | €482,346 | €593,387 | +€111,041 | +23.0% |
| Tangible fixed assets | 22/27 | €451,646 | €562,762 | +€111,116 | +24.6% |
| Land and buildings | 22 | €451,646 | €480,512 | +€28,867 | +6.4% |
| Furniture and vehicles | 24 | - | €82,250 | +€82,250 | |
| Financial fixed assets | 28 | €30,700 | €30,625 | -€75 | -0.2% |
| Current assets | 29/58 | €99,225 | €71,350 | -€27,875 | -28.1% |
| Amounts receivable within one year | 40/41 | €23,142 | €35,748 | +€12,605 | +54.5% |
| Trade receivables | 40 | €23,142 | €26,835 | +€3,693 | +16.0% |
| Other amounts receivable | 41 | - | €8,912 | +€8,912 | |
| Cash at bank and in hand | 54/58 | €75,664 | €33,980 | -€41,685 | -55.1% |
| Deferred charges and accrued income | 490/1 | €418 | €1,623 | +€1,204 | +288% |
| Total equity and liabilities | 10/49 | €581,571 | €664,737 | +€83,166 | +14.3% |
| Equity | 10/15 | €26,612 | €48,405 | +€21,792 | +81.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,447 | €70,447 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €68,587 | €70,447 | +€1,860 | +2.7% |
| Profit (loss) carried forward | 14 | -€62,435 | -€40,642 | +€21,792 | +34.9% |
| Amounts payable | 17/49 | €554,959 | €616,333 | +€61,374 | +11.1% |
| Amounts payable after more than one year | 17 | €508,254 | €508,035 | -€219 | 0.0% |
| Financial debts | 170/4 | €325,154 | €342,135 | +€16,981 | +5.2% |
| Other amounts payable | 178/9 | €183,100 | €165,900 | -€17,200 | -9.4% |
| Amounts payable within one year | 42/48 | €37,411 | €93,286 | +€55,875 | +149% |
| Current portion of amounts payable after more than one year | 42 | €14,573 | €43,673 | +€29,100 | +200% |
| Trade debts | 44 | €7,265 | €8,921 | +€1,656 | +22.8% |
| Suppliers | 440/4 | €7,265 | €8,921 | +€1,656 | +22.8% |
| Taxes, remuneration and social security | 45 | €15,150 | €15,228 | +€78 | +0.5% |
| Taxes | 450/3 | €15,122 | €9,295 | -€5,827 | -38.5% |
| Remuneration and social security | 454/9 | €27 | €5,933 | +€5,905 | +21,616% |
| Other amounts payable | 47/48 | €424 | €25,464 | +€25,041 | +5,909% |
| Accrued charges and deferred income | 492/3 | €9,294 | €15,012 | +€5,718 | +61.5% |
| Remuneration, social security and pensions | 62 | €37,504 | €54,815 | +€17,311 | +46.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,434 | €14,560 | +€2,126 | +17.1% |
| Other operating charges | 640/8 | €1,294 | €1,749 | +€455 | +35.1% |
| Gross operating margin | 9900 | €133,632 | €121,842 | -€11,791 | -8.8% |
| Operating profit (loss) | 9901 | €82,400 | €50,718 | -€31,682 | -38.4% |
| Financial income | 75/76B | €0 | €1,800 | +€1,800 | +17,999,900% |
| Recurring financial income | 75 | €0 | €1,800 | +€1,800 | +17,999,900% |
| Financial charges | 65/66B | €16,325 | €17,639 | +€1,314 | +8.0% |
| Recurring financial charges | 65 | €16,025 | €17,379 | +€1,354 | +8.4% |
| Non-recurring financial charges | 66B | €300 | €260 | -€40 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €66,075 | €34,880 | -€31,195 | -47.2% |
| Income taxes | 67/77 | €22,423 | €13,088 | -€9,335 | -41.6% |
| Profit (loss) for the period | 9904 | €43,652 | €21,792 | -€21,860 | -50.1% |
| Profit (loss) for the period to be appropriated | 9905 | €43,652 | €21,792 | -€21,860 | -50.1% |
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 29 October 2026 via checked.be.