AKURA: 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.
AKURA
Largest movements
- Receivables within one year +€76,702
up €76,702 (+180.7%), from €42,456 to €119,158
of which Trade receivables: +€75,857
- Cash -€71,991
down €71,991 (-86.3%), from €83,405 to €11,414
mainly Receivables within one year (-€76,702) and Stocks and contracts (-€14,506)
- Stocks and contracts +€14,506
up €14,506 (+147.8%), from €9,812 to €24,319
- Tangible fixed assets -€6,168
down €6,168 (-29.5%), from €20,919 to €14,751
of which Leasing and similar rights: -€7,850
- Reserves +€6,588
up €6,588 (+23.7%), from €27,848 to €34,437
- Other debts +€5,021
up €5,021 (+172.4%), from €2,912 to €7,933
- Tax, wage and social debts +€4,264
up €4,264 (+114.4%), from €3,725 to €7,989
of which Remuneration and social security: +€2,538
- Debts after one year -€3,615
down €3,615 (-7.4%), from €48,844 to €45,229
of which Financial debts: -€3,615
- Staff costs -€14,051
down €14,051 (-90.4%), from €15,544 to €1,492
- Gross operating margin -€6,982
down €6,982 (-20.4%), from €34,209 to €27,228
- Taxes +€1,888
up €1,888 (+159.7%), from €1,182 to €3,070
- Depreciation +€758
up €758 (+7.5%), from €10,128 to €10,886
- Financial income +€573
up €573 (+45.2%), from €1,269 to €1,843
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 | €156,592 | €169,641 | +€13,049 | +8.3% |
| Fixed assets | 21/28 | €20,919 | €14,751 | -€6,168 | -29.5% |
| Tangible fixed assets | 22/27 | €20,919 | €14,751 | -€6,168 | -29.5% |
| Plant, machinery and equipment | 23 | €461 | €1,014 | +€553 | +120.1% |
| Furniture and vehicles | 24 | €1,360 | €2,488 | +€1,128 | +83.0% |
| Leasing and similar rights | 25 | €19,098 | €11,248 | -€7,850 | -41.1% |
| Current assets | 29/58 | €135,673 | €154,890 | +€19,217 | +14.2% |
| Stocks and contracts in progress | 3 | €9,812 | €24,319 | +€14,506 | +147.8% |
| Stocks | 30/36 | €9,812 | €24,319 | +€14,506 | +147.8% |
| Amounts receivable within one year | 40/41 | €42,456 | €119,158 | +€76,702 | +180.7% |
| Trade receivables | 40 | €34,590 | €110,446 | +€75,857 | +219.3% |
| Other amounts receivable | 41 | €7,866 | €8,712 | +€846 | +10.8% |
| Cash at bank and in hand | 54/58 | €83,405 | €11,414 | -€71,991 | -86.3% |
| Total equity and liabilities | 10/49 | €156,592 | €169,641 | +€13,049 | +8.3% |
| Equity | 10/15 | €46,448 | €53,037 | +€6,588 | +14.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €27,848 | €34,437 | +€6,588 | +23.7% |
| Distributable reserves | 133 | €27,848 | €34,437 | +€6,588 | +23.7% |
| Amounts payable | 17/49 | €110,144 | €116,605 | +€6,461 | +5.9% |
| Amounts payable after more than one year | 17 | €48,844 | €45,229 | -€3,615 | -7.4% |
| Financial debts | 170/4 | €13,844 | €10,229 | -€3,615 | -26.1% |
| Other amounts payable | 178/9 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €58,899 | €68,733 | +€9,835 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €3,349 | €3,615 | +€266 | +7.9% |
| Trade debts | 44 | €48,912 | €49,196 | +€284 | +0.6% |
| Suppliers | 440/4 | €48,912 | €49,196 | +€284 | +0.6% |
| Taxes, remuneration and social security | 45 | €3,725 | €7,989 | +€4,264 | +114.4% |
| Taxes | 450/3 | €1,175 | €2,901 | +€1,726 | +146.8% |
| Remuneration and social security | 454/9 | €2,550 | €5,088 | +€2,538 | +99.5% |
| Other amounts payable | 47/48 | €2,912 | €7,933 | +€5,021 | +172.4% |
| Accrued charges and deferred income | 492/3 | €2,401 | €2,643 | +€242 | +10.1% |
| Remuneration, social security and pensions | 62 | €15,544 | €1,492 | -€14,051 | -90.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,128 | €10,886 | +€758 | +7.5% |
| Other operating charges | 640/8 | €1,258 | €1,208 | -€50 | -3.9% |
| Gross operating margin | 9900 | €34,209 | €27,228 | -€6,982 | -20.4% |
| Operating profit (loss) | 9901 | €7,280 | €13,642 | +€6,361 | +87.4% |
| Financial income | 75/76B | €1,269 | €1,843 | +€573 | +45.2% |
| Recurring financial income | 75 | €1,269 | €1,843 | +€573 | +45.2% |
| Financial charges | 65/66B | €4,241 | €4,160 | -€82 | -1.9% |
| Recurring financial charges | 65 | €4,241 | €4,160 | -€82 | -1.9% |
| Profit (loss) for the period before taxes | 9903 | €4,308 | €11,324 | +€7,016 | +162.9% |
| Income taxes | 67/77 | €1,182 | €3,070 | +€1,888 | +159.7% |
| Profit (loss) for the period | 9904 | €3,126 | €8,254 | +€5,128 | +164.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,126 | €8,254 | +€5,128 | +164.0% |
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 12 October 2026 via checked.be.