Akuna: 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.
Akuna
Largest movements
- Receivables within one year +€13,972
up €13,972 (+9.4%), from €148,238 to €162,210
of which Trade receivables: +€12,550
- Tangible fixed assets -€4,998
down €4,998 (-27.7%), from €18,042 to €13,044
of which Furniture and vehicles: -€7,656
- Trade debts +€13,584
up €13,584 (+51.8%), from €26,201 to €39,785
- Other debts -€12,813
down €12,813 (-20.3%), from €63,028 to €50,215
- Tax, wage and social debts +€11,608
up €11,608 (+45.3%), from €25,634 to €37,242
of which Remuneration and social security: +€11,039
- Debts after one year -€9,584
down €9,584 (-48.0%), from €19,967 to €10,383
- Profit (loss) carried forward +€4,918
up €4,918 (+9.7%), from -€50,452 to -€45,534
- Gross operating margin +€15,518
up €15,518, from -€5,341 to €10,177
- Staff costs -€1,302
down €1,302 (-97.7%), from €1,333 to €31
- Depreciation -€1,029
down €1,029 (-11.7%), from €8,822 to €7,793
- Financial income +€291
up €291 (+5.4%), from €5,350 to €5,641
- Other operating charges -€205
down €205 (-11.1%), from €1,839 to €1,634
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 | €171,073 | €179,883 | +€8,810 | +5.1% |
| Fixed assets | 21/28 | €19,132 | €14,270 | -€4,862 | -25.4% |
| Tangible fixed assets | 22/27 | €18,042 | €13,044 | -€4,998 | -27.7% |
| Furniture and vehicles | 24 | €16,088 | €8,432 | -€7,656 | -47.6% |
| Other tangible fixed assets | 26 | €1,954 | €4,612 | +€2,658 | +136% |
| Financial fixed assets | 28 | €1,090 | €1,226 | +€136 | +12.5% |
| Current assets | 29/58 | €151,941 | €165,613 | +€13,672 | +9.0% |
| Amounts receivable within one year | 40/41 | €148,238 | €162,210 | +€13,972 | +9.4% |
| Trade receivables | 40 | €52,676 | €65,226 | +€12,550 | +23.8% |
| Other amounts receivable | 41 | €95,562 | €96,984 | +€1,422 | +1.5% |
| Cash at bank and in hand | 54/58 | €430 | €352 | -€78 | -18.1% |
| Deferred charges and accrued income | 490/1 | €3,273 | €3,051 | -€222 | -6.8% |
| Total equity and liabilities | 10/49 | €171,073 | €179,883 | +€8,810 | +5.1% |
| Equity | 10/15 | €18,792 | €23,710 | +€4,918 | +26.2% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €44,244 | €44,244 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,400 | €6,400 | = | 0.0% |
| Distributable reserves | 133 | €37,844 | €37,844 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€50,452 | -€45,534 | +€4,918 | +9.7% |
| Amounts payable | 17/49 | €152,281 | €156,173 | +€3,892 | +2.6% |
| Amounts payable after more than one year | 17 | €19,967 | €10,383 | -€9,584 | -48.0% |
| Financial debts | 170/4 | €19,967 | €10,383 | -€9,584 | -48.0% |
| Amounts payable within one year | 42/48 | €130,545 | €144,342 | +€13,797 | +10.6% |
| Current portion of amounts payable after more than one year | 42 | €15,682 | €17,100 | +€1,418 | +9.0% |
| Trade debts | 44 | €26,201 | €39,785 | +€13,584 | +51.8% |
| Suppliers | 440/4 | €26,201 | €39,785 | +€13,584 | +51.8% |
| Taxes, remuneration and social security | 45 | €25,634 | €37,242 | +€11,608 | +45.3% |
| Taxes | 450/3 | €16,578 | €17,147 | +€569 | +3.4% |
| Remuneration and social security | 454/9 | €9,056 | €20,095 | +€11,039 | +122% |
| Other amounts payable | 47/48 | €63,028 | €50,215 | -€12,813 | -20.3% |
| Accrued charges and deferred income | 492/3 | €1,769 | €1,448 | -€321 | -18.1% |
| Remuneration, social security and pensions | 62 | €1,333 | €31 | -€1,302 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,822 | €7,793 | -€1,029 | -11.7% |
| Other operating charges | 640/8 | €1,839 | €1,634 | -€205 | -11.1% |
| Gross operating margin | 9900 | -€5,341 | €10,177 | +€15,518 | |
| Operating profit (loss) | 9901 | -€17,335 | €719 | +€18,054 | |
| Financial income | 75/76B | €5,350 | €5,641 | +€291 | +5.4% |
| Recurring financial income | 75 | €5,350 | €5,641 | +€291 | +5.4% |
| Financial charges | 65/66B | €1,442 | €1,312 | -€130 | -9.0% |
| Recurring financial charges | 65 | €1,442 | €1,312 | -€130 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | -€13,427 | €5,048 | +€18,475 | |
| Income taxes | 67/77 | €126 | €130 | +€4 | +3.2% |
| Profit (loss) for the period | 9904 | -€13,553 | €4,918 | +€18,471 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,553 | €4,918 | +€18,471 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.