AKVA CONCEPT: 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.
AKVA CONCEPT
Largest movements
- Cash -€18,371
down €18,371 (-51.5%), from €35,643 to €17,272
mainly Investment in fixed assets (net) (-€16,490) and Other debts (-€11,095)
- Tangible fixed assets +€8,139
up €8,139 (+120.8%), from €6,738 to €14,876
of which Leasing and similar rights: +€11,287
- Deferred charges and accrued income +€2,145
up €2,145 (+282.0%), from €761 to €2,906
- Receivables within one year -€1,640
down €1,640 (-4.3%), from €37,825 to €36,186
of which Trade receivables: -€8,320
- Other debts -€11,095
down €11,095 (-72.6%), from €15,283 to €4,188
- Trade debts +€10,862
up €10,862 (+132.5%), from €8,200 to €19,061
- Profit (loss) carried forward -€6,690
down €6,690 (-18.6%), from €36,062 to €29,371
- Debts after one year -€2,508
down €2,508 (-53.7%), from €4,675 to €2,166
- Tax, wage and social debts -€1,899
down €1,899 (-32.5%), from €5,836 to €3,937
of which Taxes: -€3,136
- Turnover -€570,181
no longer reported in 2025 (was €570,181)
- Purchases and services -€556,804
no longer reported in 2025 (was €556,804)
- Gross operating margin -€15,078
down €15,078 (-64.0%), from €23,546 to €8,468
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 | €80,967 | €71,240 | -€9,727 | -12.0% |
| Fixed assets | 21/28 | €6,738 | €14,876 | +€8,139 | +120.8% |
| Tangible fixed assets | 22/27 | €6,738 | €14,876 | +€8,139 | +120.8% |
| Plant, machinery and equipment | 23 | €782 | €1,174 | +€392 | +50.1% |
| Furniture and vehicles | 24 | €5,956 | €2,416 | -€3,540 | -59.4% |
| Leasing and similar rights | 25 | - | €11,287 | +€11,287 | |
| Current assets | 29/58 | €74,229 | €56,364 | -€17,866 | -24.1% |
| Amounts receivable within one year | 40/41 | €37,825 | €36,186 | -€1,640 | -4.3% |
| Trade receivables | 40 | €26,135 | €17,815 | -€8,320 | -31.8% |
| Other amounts receivable | 41 | €11,690 | €18,371 | +€6,681 | +57.1% |
| Cash at bank and in hand | 54/58 | €35,643 | €17,272 | -€18,371 | -51.5% |
| Deferred charges and accrued income | 490/1 | €761 | €2,906 | +€2,145 | +282.0% |
| Total equity and liabilities | 10/49 | €80,967 | €71,240 | -€9,727 | -12.0% |
| Equity | 10/15 | €42,062 | €35,371 | -€6,690 | -15.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,062 | €29,371 | -€6,690 | -18.6% |
| Amounts payable | 17/49 | €38,905 | €35,868 | -€3,037 | -7.8% |
| Amounts payable after more than one year | 17 | €4,675 | €2,166 | -€2,508 | -53.7% |
| Financial debts | 170/4 | €4,675 | €2,166 | -€2,508 | -53.7% |
| Amounts payable within one year | 42/48 | €34,230 | €33,312 | -€918 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €4,912 | €6,126 | +€1,214 | +24.7% |
| Trade debts | 44 | €8,200 | €19,061 | +€10,862 | +132.5% |
| Suppliers | 440/4 | €8,200 | €19,061 | +€10,862 | +132.5% |
| Taxes, remuneration and social security | 45 | €5,836 | €3,937 | -€1,899 | -32.5% |
| Taxes | 450/3 | €5,836 | €2,700 | -€3,136 | -53.7% |
| Remuneration and social security | 454/9 | - | €1,237 | +€1,237 | |
| Other amounts payable | 47/48 | €15,283 | €4,188 | -€11,095 | -72.6% |
| Accrued charges and deferred income | 492/3 | - | €390 | +€390 | |
| Turnover | 70 | €570,181 | - | -€570,181 | |
| Non-recurring operating income | 76A | €6,444 | - | -€6,444 | |
| Goods, raw materials, services and sundry goods | 60/61 | €556,804 | - | -€556,804 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,900 | €8,351 | +€2,451 | +41.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,639 | - | -€4,639 | |
| Other operating charges | 640/8 | €2,951 | €4,058 | +€1,107 | +37.5% |
| Gross operating margin | 9900 | €23,546 | €8,468 | -€15,078 | -64.0% |
| Operating profit (loss) | 9901 | €10,056 | -€3,942 | -€13,997 | |
| Financial income | 75/76B | €5,543 | - | -€5,543 | |
| Recurring financial income | 75 | €5,543 | - | -€5,543 | |
| Financial charges | 65/66B | €1,474 | €1,381 | -€93 | -6.3% |
| Recurring financial charges | 65 | €1,474 | €1,381 | -€93 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €14,125 | -€5,322 | -€19,448 | |
| Income taxes | 67/77 | €4,804 | €1,368 | -€3,436 | -71.5% |
| Profit (loss) for the period | 9904 | €9,321 | -€6,690 | -€16,011 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,321 | -€6,690 | -€16,011 |
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 10 October 2026 via checked.be.