Akuma: 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.
Akuma
Largest movements
- Receivables within one year +€119,507
up €119,507 (+615.5%), from €19,416 to €138,922
of which Trade receivables: +€122,524
- Deferred charges and accrued income +€27,417
up €27,417 (+204.4%), from €13,415 to €40,832
- Tangible fixed assets +€25,881
up €25,881 (+34.8%), from €74,352 to €100,233
of which Plant, machinery and equipment: +€15,433
- Cash +€25,427
up €25,427 (+1490.5%), from €1,706 to €27,133
mainly Net result for the year (+€121,888) and Trade debts (+€48,660)
- Reserves +€98,847
new in 2025: €98,847
- Trade debts +€48,660
up €48,660 (+196.8%), from €24,719 to €73,379
- Other debts -€32,124
down €32,124 (-40.1%), from €80,191 to €48,067
- Tax, wage and social debts +€31,528
up €31,528 (+354.2%), from €8,902 to €40,430
of which Taxes: +€24,732
- Advances received +€24,964
new in 2025: €24,964
- Gross operating margin +€275,263
up €275,263 (+4025.1%), from €6,839 to €282,102
- Staff costs +€90,959
up €90,959 (+499.9%), from €18,195 to €109,153
- Taxes +€31,399
new in 2025: €31,399
- Depreciation +€3,553
up €3,553 (+31.7%), from €11,211 to €14,765
- Financial charges +€3,354
up €3,354 (+1644.1%), from €204 to €3,558
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 | €113,873 | €310,670 | +€196,797 | +172.8% |
| Fixed assets | 21/28 | €74,352 | €100,233 | +€25,881 | +34.8% |
| Tangible fixed assets | 22/27 | €74,352 | €100,233 | +€25,881 | +34.8% |
| Plant, machinery and equipment | 23 | €55,981 | €71,414 | +€15,433 | +27.6% |
| Furniture and vehicles | 24 | €6,731 | €18,419 | +€11,688 | +173.6% |
| Other tangible fixed assets | 26 | €11,640 | €10,400 | -€1,241 | -10.7% |
| Current assets | 29/58 | €39,521 | €210,437 | +€170,916 | +432.5% |
| Stocks and contracts in progress | 3 | €4,984 | €3,549 | -€1,435 | -28.8% |
| Stocks | 30/36 | €4,984 | €3,549 | -€1,435 | -28.8% |
| Amounts receivable within one year | 40/41 | €19,416 | €138,922 | +€119,507 | +615.5% |
| Trade receivables | 40 | €12,751 | €135,274 | +€122,524 | +960.9% |
| Other amounts receivable | 41 | €6,665 | €3,648 | -€3,017 | -45.3% |
| Cash at bank and in hand | 54/58 | €1,706 | €27,133 | +€25,427 | +1490.5% |
| Deferred charges and accrued income | 490/1 | €13,415 | €40,832 | +€27,417 | +204.4% |
| Total equity and liabilities | 10/49 | €113,873 | €310,670 | +€196,797 | +172.8% |
| Equity | 10/15 | -€3,041 | €118,847 | +€121,888 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €98,847 | +€98,847 | |
| Distributable reserves | 133 | - | €98,847 | +€98,847 | |
| Profit (loss) carried forward | 14 | -€23,041 | €0 | +€23,041 | |
| Amounts payable | 17/49 | €116,914 | €191,823 | +€74,909 | +64.1% |
| Amounts payable within one year | 42/48 | €113,812 | €186,840 | +€73,028 | +64.2% |
| Trade debts | 44 | €24,719 | €73,379 | +€48,660 | +196.8% |
| Suppliers | 440/4 | €24,719 | €73,379 | +€48,660 | +196.8% |
| Advances received on contracts in progress | 46 | - | €24,964 | +€24,964 | |
| Taxes, remuneration and social security | 45 | €8,902 | €40,430 | +€31,528 | +354.2% |
| Taxes | 450/3 | €281 | €25,013 | +€24,732 | +8805.5% |
| Remuneration and social security | 454/9 | €8,621 | €15,417 | +€6,796 | +78.8% |
| Other amounts payable | 47/48 | €80,191 | €48,067 | -€32,124 | -40.1% |
| Accrued charges and deferred income | 492/3 | €3,102 | €4,983 | +€1,881 | +60.7% |
| Remuneration, social security and pensions | 62 | €18,195 | €109,153 | +€90,959 | +499.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,211 | €14,765 | +€3,553 | +31.7% |
| Other operating charges | 640/8 | €361 | €1,359 | +€998 | +276.3% |
| Gross operating margin | 9900 | €6,839 | €282,102 | +€275,263 | +4025.1% |
| Operating profit (loss) | 9901 | -€22,928 | €156,825 | +€179,753 | |
| Financial income | 75/76B | €92 | €19 | -€73 | -79.3% |
| Recurring financial income | 75 | €92 | €19 | -€73 | -79.3% |
| Financial charges | 65/66B | €204 | €3,558 | +€3,354 | +1644.1% |
| Recurring financial charges | 65 | €204 | €3,558 | +€3,354 | +1644.1% |
| Profit (loss) for the period before taxes | 9903 | -€23,041 | €153,286 | +€176,327 | |
| Income taxes | 67/77 | - | €31,399 | +€31,399 | |
| Profit (loss) for the period | 9904 | -€23,041 | €121,888 | +€144,928 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,041 | €121,888 | +€144,928 |
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 9 October 2026 via checked.be.