Acrona: 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.
Acrona
Largest movements
- Tangible fixed assets -€9,320
down €9,320 (-27.1%), from €34,359 to €25,039
of which Furniture and vehicles: -€8,120
- Receivables within one year +€5,821
up €5,821 (+41.7%), from €13,948 to €19,770
of which Trade receivables: +€5,581
- Intangible fixed assets -€2,073
down €2,073 (-41.4%), from €5,004 to €2,931
- Cash +€1,676
up €1,676 (+35.0%), from €4,790 to €6,466
mainly Depreciation (+€11,393) and Net result for the year (+€2,381)
- Debts after one year -€6,827
down €6,827 (-26.3%), from €25,969 to €19,142
- Trade debts +€2,030
up €2,030 (+45.1%), from €4,499 to €6,530
- Tax, wage and social debts -€1,936
down €1,936 (-44.8%), from €4,319 to €2,384
- Profit (loss) carried forward +€1,673
up €1,673, from -€1,673 to €0
- Reserves +€708
up €708 (+4.7%), from €15,000 to €15,708
- Gross operating margin +€10,838
up €10,838 (+173.0%), from €6,265 to €17,103
- Depreciation +€3,885
up €3,885 (+51.7%), from €7,508 to €11,393
- Financial charges +€806
up €806 (+102.7%), from €785 to €1,591
- Taxes +€660
up €660 (+225.0%), from €293 to €953
- Financial income -€386
down €386 (-60.1%), from €641 to €256
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 | €58,257 | €54,446 | -€3,811 | -6.5% |
| Fixed assets | 21/28 | €39,363 | €27,970 | -€11,393 | -28.9% |
| Intangible fixed assets | 21 | €5,004 | €2,931 | -€2,073 | -41.4% |
| Tangible fixed assets | 22/27 | €34,359 | €25,039 | -€9,320 | -27.1% |
| Plant, machinery and equipment | 23 | €2,397 | €1,197 | -€1,200 | -50.1% |
| Furniture and vehicles | 24 | €31,962 | €23,842 | -€8,120 | -25.4% |
| Current assets | 29/58 | €18,895 | €26,476 | +€7,582 | +40.1% |
| Amounts receivable within one year | 40/41 | €13,948 | €19,770 | +€5,821 | +41.7% |
| Trade receivables | 40 | €8,127 | €13,708 | +€5,581 | +68.7% |
| Other amounts receivable | 41 | €5,821 | €6,061 | +€240 | +4.1% |
| Cash at bank and in hand | 54/58 | €4,790 | €6,466 | +€1,676 | +35.0% |
| Deferred charges and accrued income | 490/1 | €157 | €241 | +€84 | +53.5% |
| Total equity and liabilities | 10/49 | €58,257 | €54,446 | -€3,811 | -6.5% |
| Equity | 10/15 | €15,327 | €17,708 | +€2,381 | +15.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €15,000 | €15,708 | +€708 | +4.7% |
| Distributable reserves | 133 | €15,000 | €15,708 | +€708 | +4.7% |
| Profit (loss) carried forward | 14 | -€1,673 | €0 | +€1,673 | |
| Amounts payable | 17/49 | €42,930 | €36,738 | -€6,192 | -14.4% |
| Amounts payable after more than one year | 17 | €25,969 | €19,142 | -€6,827 | -26.3% |
| Financial debts | 170/4 | €25,969 | €19,142 | -€6,827 | -26.3% |
| Amounts payable within one year | 42/48 | €16,962 | €17,597 | +€635 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €6,524 | €6,827 | +€303 | +4.6% |
| Financial debts | 43 | €1,619 | €1,856 | +€237 | +14.6% |
| Credit institutions | 430/8 | €1,619 | €1,856 | +€237 | +14.6% |
| Trade debts | 44 | €4,499 | €6,530 | +€2,030 | +45.1% |
| Suppliers | 440/4 | €4,499 | €6,530 | +€2,030 | +45.1% |
| Taxes, remuneration and social security | 45 | €4,319 | €2,384 | -€1,936 | -44.8% |
| Taxes | 450/3 | €4,319 | €2,384 | -€1,936 | -44.8% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,508 | €11,393 | +€3,885 | +51.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€365 | €0 | +€365 | |
| Other operating charges | 640/8 | €1,056 | €1,040 | -€16 | -1.5% |
| Gross operating margin | 9900 | €6,265 | €17,103 | +€10,838 | +173.0% |
| Operating profit (loss) | 9901 | -€1,934 | €4,670 | +€6,604 | |
| Financial income | 75/76B | €641 | €256 | -€386 | -60.1% |
| Recurring financial income | 75 | €641 | €256 | -€386 | -60.1% |
| Financial charges | 65/66B | €785 | €1,591 | +€806 | +102.7% |
| Recurring financial charges | 65 | €785 | €1,591 | +€806 | +102.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,077 | €3,334 | +€5,412 | |
| Income taxes | 67/77 | €293 | €953 | +€660 | +225.0% |
| Profit (loss) for the period | 9904 | -€2,371 | €2,381 | +€4,752 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,371 | €2,381 | +€4,752 |
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 6 October 2026 via checked.be.