AKURATA: 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.
AKURATA
Largest movements
- Cash +€13,186
up €13,186 (+61.6%), from €21,407 to €34,593
mainly Depreciation (+€19,396) and Net result for the year (+€10,899)
- Tangible fixed assets -€11,211
down €11,211 (-9.9%), from €112,947 to €101,736
- Receivables within one year -€10,837
down €10,837 (-38.2%), from €28,370 to €17,533
of which Trade receivables: -€10,892
- Current portion of long-term debt -€12,179
down €12,179 (-47.6%), from €25,602 to €13,423
- Other debts -€11,919
down €11,919 (-13.2%), from €90,544 to €78,625
- Profit (loss) carried forward +€10,899
up €10,899 (+102%), from €10,697 to €21,596
- Trade debts +€3,493
up €3,493 (+557%), from €627 to €4,121
- Gross operating margin +€3,124
up €3,124 (+6.7%), from €46,340 to €49,464
- Taxes +€1,023
up €1,023 (+30.6%), from €3,350 to €4,373
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 | €162,964 | €154,549 | -€8,415 | -5.2% |
| Fixed assets | 21/28 | €113,187 | €101,976 | -€11,211 | -9.9% |
| Tangible fixed assets | 22/27 | €112,947 | €101,736 | -€11,211 | -9.9% |
| Furniture and vehicles | 24 | €112,947 | €101,736 | -€11,211 | -9.9% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €49,777 | €52,573 | +€2,796 | +5.6% |
| Amounts receivable within one year | 40/41 | €28,370 | €17,533 | -€10,837 | -38.2% |
| Trade receivables | 40 | €28,290 | €17,398 | -€10,892 | -38.5% |
| Other amounts receivable | 41 | €80 | €135 | +€55 | +68.8% |
| Cash at bank and in hand | 54/58 | €21,407 | €34,593 | +€13,186 | +61.6% |
| Deferred charges and accrued income | 490/1 | - | €447 | +€447 | |
| Total equity and liabilities | 10/49 | €162,964 | €154,549 | -€8,415 | -5.2% |
| Equity | 10/15 | €23,097 | €33,996 | +€10,899 | +47.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,697 | €21,596 | +€10,899 | +102% |
| Amounts payable | 17/49 | €139,867 | €120,553 | -€19,314 | -13.8% |
| Amounts payable within one year | 42/48 | €126,067 | €106,753 | -€19,314 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €25,602 | €13,423 | -€12,179 | -47.6% |
| Trade debts | 44 | €627 | €4,121 | +€3,493 | +557% |
| Suppliers | 440/4 | €627 | €4,121 | +€3,493 | +557% |
| Taxes, remuneration and social security | 45 | €9,293 | €10,584 | +€1,291 | +13.9% |
| Taxes | 450/3 | €9,293 | €10,584 | +€1,291 | +13.9% |
| Other amounts payable | 47/48 | €90,544 | €78,625 | -€11,919 | -13.2% |
| Accrued charges and deferred income | 492/3 | €13,800 | €13,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,212 | €19,396 | +€184 | +1.0% |
| Other operating charges | 640/8 | €14,341 | €14,323 | -€17 | -0.1% |
| Gross operating margin | 9900 | €46,340 | €49,464 | +€3,124 | +6.7% |
| Operating profit (loss) | 9901 | €12,787 | €15,745 | +€2,958 | +23.1% |
| Financial income | 75/76B | €0 | €40 | +€40 | +17,230% |
| Recurring financial income | 75 | €0 | €40 | +€40 | +17,230% |
| Financial charges | 65/66B | €712 | €512 | -€200 | -28.1% |
| Recurring financial charges | 65 | €712 | €512 | -€200 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | €12,076 | €15,273 | +€3,197 | +26.5% |
| Income taxes | 67/77 | €3,350 | €4,373 | +€1,023 | +30.6% |
| Profit (loss) for the period | 9904 | €8,726 | €10,899 | +€2,174 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,726 | €10,899 | +€2,174 | +24.9% |
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 17 October 2026 via checked.be.