AKYOZ: what changed
Two fiscal 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.
AKYOZ
Largest movements
- Receivables within one year -€15,915
down €15,915 (-59.5%), from €26,755 to €10,839
of which Trade receivables: -€13,671
- Cash -€4,706
down €4,706 (-65.8%), from €7,151 to €2,445
mainly Tax, wage and social debts (-€16,678) and Investment in fixed assets (net) (-€7,208)
- Tangible fixed assets +€3,930
up €3,930 (+43.5%), from €9,043 to €12,973
of which Furniture and vehicles: +€4,934
- Tax, wage and social debts -€16,678
down €16,678 (-80.5%), from €20,712 to €4,034
of which Remuneration and social security: -€18,000
- Trade debts -€1,700
down €1,700 (-21.4%), from €7,949 to €6,249
- Other debts +€844
up €844 (+1385.5%), from €61 to €905
- Profit (loss) carried forward +€843
up €843 (+37.9%), from €2,226 to €3,069
- Purchases and services +€53,374
new in 2024: €53,374
- Turnover +€47,187
new in 2024: €47,187
- Gross operating margin -€1,379
down €1,379 (-15.8%), from €8,703 to €7,324
- Financial charges +€1,128
up €1,128 (+579.5%), from €195 to €1,323
- Depreciation -€690
down €690 (-17.4%), from €3,967 to €3,278
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €42,948 | €26,257 | -€16,691 | -38.9% |
| Fixed assets | 21/28 | €9,043 | €12,973 | +€3,930 | +43.5% |
| Tangible fixed assets | 22/27 | €9,043 | €12,973 | +€3,930 | +43.5% |
| Plant, machinery and equipment | 23 | €1,251 | €247 | -€1,003 | -80.2% |
| Furniture and vehicles | 24 | €7,792 | €12,725 | +€4,934 | +63.3% |
| Current assets | 29/58 | €33,906 | €13,284 | -€20,622 | -60.8% |
| Amounts receivable within one year | 40/41 | €26,755 | €10,839 | -€15,915 | -59.5% |
| Trade receivables | 40 | €24,510 | €10,839 | -€13,671 | -55.8% |
| Other amounts receivable | 41 | €2,245 | - | -€2,245 | |
| Cash at bank and in hand | 54/58 | €7,151 | €2,445 | -€4,706 | -65.8% |
| Total equity and liabilities | 10/49 | €42,948 | €26,257 | -€16,691 | -38.9% |
| Equity | 10/15 | €14,226 | €15,069 | +€843 | +5.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,226 | €3,069 | +€843 | +37.9% |
| Amounts payable | 17/49 | €28,722 | €11,188 | -€17,534 | -61.0% |
| Amounts payable within one year | 42/48 | €28,722 | €11,188 | -€17,534 | -61.0% |
| Trade debts | 44 | €7,949 | €6,249 | -€1,700 | -21.4% |
| Suppliers | 440/4 | €7,949 | €6,249 | -€1,700 | -21.4% |
| Taxes, remuneration and social security | 45 | €20,712 | €4,034 | -€16,678 | -80.5% |
| Taxes | 450/3 | €712 | €2,034 | +€1,322 | +185.6% |
| Remuneration and social security | 454/9 | €20,000 | €2,000 | -€18,000 | -90.0% |
| Other amounts payable | 47/48 | €61 | €905 | +€844 | +1385.5% |
| Turnover | 70 | - | €47,187 | +€47,187 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €53,374 | +€53,374 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,967 | €3,278 | -€690 | -17.4% |
| Other operating charges | 640/8 | €1,607 | €1,436 | -€171 | -10.6% |
| Gross operating margin | 9900 | €8,703 | €7,324 | -€1,379 | -15.8% |
| Operating profit (loss) | 9901 | €3,129 | €2,610 | -€519 | -16.6% |
| Financial income | 75/76B | €4 | €5 | +€1 | +30.1% |
| Recurring financial income | 75 | €4 | €5 | +€1 | +30.1% |
| Financial charges | 65/66B | €195 | €1,323 | +€1,128 | +579.5% |
| Recurring financial charges | 65 | €195 | €1,323 | +€1,128 | +579.5% |
| Profit (loss) for the period before taxes | 9903 | €2,938 | €1,292 | -€1,646 | -56.0% |
| Income taxes | 67/77 | €712 | €449 | -€263 | -36.9% |
| Profit (loss) for the period | 9904 | €2,226 | €843 | -€1,383 | -62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,226 | €843 | -€1,383 | -62.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.