AKVA Consulting: 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 Consulting
Largest movements
- Cash +€79,824
up €79,824 (+480%), from €16,632 to €96,456
mainly Net result for the year (+€73,638) and Current investments (+€13,731)
- Current investments -€13,731
down €13,731 (-39.2%), from €35,000 to €21,269
- Receivables within one year +€9,526
up €9,526 (+94.5%), from €10,085 to €19,611
of which Trade receivables: +€8,748
- Reserves +€73,638
up €73,638 (+150%), from €49,171 to €122,809
- Trade debts +€8,284
up €8,284 (+9,719%), from €85 to €8,369
- Other debts -€6,938
down €6,938 (-63.9%), from €10,860 to €3,923
- Tax, wage and social debts +€1,572
up €1,572 (+109%), from €1,439 to €3,011
- Gross operating margin +€23,975
up €23,975 (+33.9%), from €70,723 to €94,699
- Financial income +€1,091
up €1,091 (+3,567%), from €31 to €1,122
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 | €62,555 | €139,111 | +€76,556 | +122% |
| Fixed assets | 21/28 | - | €883 | +€883 | |
| Tangible fixed assets | 22/27 | - | €883 | +€883 | |
| Plant, machinery and equipment | 23 | - | €883 | +€883 | |
| Current assets | 29/58 | €62,555 | €138,228 | +€75,673 | +121% |
| Amounts receivable within one year | 40/41 | €10,085 | €19,611 | +€9,526 | +94.5% |
| Trade receivables | 40 | €9,983 | €18,731 | +€8,748 | +87.6% |
| Other amounts receivable | 41 | €103 | €881 | +€778 | +756% |
| Current investments | 50/53 | €35,000 | €21,269 | -€13,731 | -39.2% |
| Cash at bank and in hand | 54/58 | €16,632 | €96,456 | +€79,824 | +480% |
| Deferred charges and accrued income | 490/1 | €838 | €891 | +€54 | +6.4% |
| Total equity and liabilities | 10/49 | €62,555 | €139,111 | +€76,556 | +122% |
| Equity | 10/15 | €50,171 | €123,809 | +€73,638 | +147% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €49,171 | €122,809 | +€73,638 | +150% |
| Distributable reserves | 133 | €49,171 | €122,809 | +€73,638 | +150% |
| Amounts payable | 17/49 | €12,385 | €15,302 | +€2,918 | +23.6% |
| Amounts payable within one year | 42/48 | €12,385 | €15,302 | +€2,918 | +23.6% |
| Trade debts | 44 | €85 | €8,369 | +€8,284 | +9,719% |
| Suppliers | 440/4 | €85 | €8,369 | +€8,284 | +9,719% |
| Taxes, remuneration and social security | 45 | €1,439 | €3,011 | +€1,572 | +109% |
| Taxes | 450/3 | €1,439 | €3,011 | +€1,572 | +109% |
| Other amounts payable | 47/48 | €10,860 | €3,923 | -€6,938 | -63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €159 | +€159 | |
| Other operating charges | 640/8 | - | €120 | +€120 | |
| Gross operating margin | 9900 | €70,723 | €94,699 | +€23,975 | +33.9% |
| Operating profit (loss) | 9901 | €70,723 | €94,419 | +€23,696 | +33.5% |
| Financial income | 75/76B | €31 | €1,122 | +€1,091 | +3,567% |
| Recurring financial income | 75 | €31 | €1,122 | +€1,091 | +3,567% |
| Financial charges | 65/66B | €2,177 | €2,447 | +€270 | +12.4% |
| Recurring financial charges | 65 | €2,177 | €2,447 | +€270 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €68,577 | €93,094 | +€24,517 | +35.8% |
| Income taxes | 67/77 | €19,406 | €19,456 | +€50 | +0.3% |
| Profit (loss) for the period | 9904 | €49,171 | €73,638 | +€24,467 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | €49,171 | €73,638 | +€24,467 | +49.8% |
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 22 October 2026 via checked.be.