ACRAKAS: 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.
ACRAKAS
Largest movements
- Current assets +€14,854
up €14,854 (+34.2%), from €43,455 to €58,309
of which Receivables within one year: +€9,322
- Tangible fixed assets -€5,776
down €5,776 (-31.9%), from €18,093 to €12,317
- Profit (loss) carried forward +€5,449
up €5,449 (+10.5%), from €52,016 to €57,465
- Debts +€3,629
up €3,629 (+50.1%), from €7,242 to €10,871
of which Debts within one year: +€4,462
- Depreciation +€4,666
up €4,666 (+420.6%), from €1,109 to €5,776
- Gross operating margin +€3,347
up €3,347 (+27.5%), from €12,163 to €15,510
- Financial charges +€3,021
new in 2021: €3,021
of which Non-recurring financial charges: +€2,750
- Other operating charges +€1,127
new in 2021: €1,127
- Taxes -€720
down €720 (-84.0%), from €857 to €137
From the 2020 result to the 2021 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2020 | 2021 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €62,044 | €71,122 | +€9,078 | +14.6% |
| Fixed assets | 21/28 | €18,588 | €12,813 | -€5,776 | -31.1% |
| Tangible fixed assets | 22/27 | €18,093 | €12,317 | -€5,776 | -31.9% |
| Land and buildings | 22 | - | €564 | +€564 | |
| Plant, machinery and equipment | 23 | - | €2,420 | +€2,420 | |
| Furniture and vehicles | 24 | - | €9,333 | +€9,333 | |
| Financial fixed assets | 28 | €496 | €496 | = | 0.0% |
| Current assets | 29/58 | €43,455 | €58,309 | +€14,854 | +34.2% |
| Stocks and contracts in progress | 3 | €4,624 | €4,497 | -€127 | -2.7% |
| Stocks | 30/36 | - | €4,497 | +€4,497 | |
| Amounts receivable within one year | 40/41 | €33,655 | €42,977 | +€9,322 | +27.7% |
| Trade receivables | 40 | - | €6,103 | +€6,103 | |
| Other amounts receivable | 41 | - | €36,875 | +€36,875 | |
| Cash at bank and in hand | 54/58 | €4,414 | €9,887 | +€5,473 | +124.0% |
| Deferred charges and accrued income | 490/1 | - | €948 | +€948 | |
| Total equity and liabilities | 10/49 | €62,044 | €71,122 | +€9,078 | +14.6% |
| Equity | 10/15 | €54,802 | €60,251 | +€5,449 | +9.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €286 | €286 | = | 0.0% |
| Non-distributable reserves | 130/1 | - | €250 | +€250 | |
| Reserves not available under the articles | 1311 | - | €250 | +€250 | |
| Distributable reserves | 133 | - | €36 | +€36 | |
| Profit (loss) carried forward | 14 | €52,016 | €57,465 | +€5,449 | +10.5% |
| Amounts payable | 17/49 | €7,242 | €10,871 | +€3,629 | +50.1% |
| Amounts payable within one year | 42/48 | €3,909 | €8,371 | +€4,462 | +114.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,743 | +€2,743 | |
| Trade debts | 44 | - | €3,932 | +€3,932 | |
| Suppliers | 440/4 | - | €3,932 | +€3,932 | |
| Taxes, remuneration and social security | 45 | - | €806 | +€806 | |
| Taxes | 450/3 | - | €806 | +€806 | |
| Other amounts payable | 47/48 | - | €890 | +€890 | |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,109 | €5,776 | +€4,666 | +420.6% |
| Other operating charges | 640/8 | - | €1,127 | +€1,127 | |
| Gross operating margin | 9900 | €12,163 | €15,510 | +€3,347 | +27.5% |
| Operating profit (loss) | 9901 | €10,830 | €8,607 | -€2,223 | -20.5% |
| Financial charges | 65/66B | - | €3,021 | +€3,021 | |
| Recurring financial charges | 65 | €78 | €271 | +€193 | +246.0% |
| Non-recurring financial charges | 66B | - | €2,750 | +€2,750 | |
| Profit (loss) for the period before taxes | 9903 | €10,752 | €5,586 | -€5,165 | -48.0% |
| Income taxes | 67/77 | €857 | €137 | -€720 | -84.0% |
| Profit (loss) for the period | 9904 | €9,895 | €5,449 | -€4,445 | -44.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,895 | €5,449 | -€4,445 | -44.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2020 and 31 December 2021. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.