ACROPOLYS: 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.
ACROPOLYS
Largest movements
- Tangible fixed assets +€1.2m
up €1.2m (+109.3%), from €1.1m to €2.3m
of which Land and buildings: +€1.2m
- Deferred charges and accrued income +€348,370
up €348,370 (+911.6%), from €38,214 to €386,584
- Receivables within one year -€187,449
down €187,449 (-10.0%), from €1.9m to €1.7m
of which Other amounts receivable: -€94,857
- Cash +€94,547
up €94,547 (+47.6%), from €198,525 to €293,072
mainly Debts after one year (+€788,510) and Tax, wage and social debts (+€419,187)
- Debts after one year +€788,510
up €788,510 (+101.2%), from €779,419 to €1.6m
- Tax, wage and social debts +€419,187
up €419,187 (+36.6%), from €1.1m to €1.6m
of which Taxes: +€405,926
- Other debts +€340,000
up €340,000 (+311.1%), from €109,275 to €449,275
- Current portion of long-term debt -€265,674
down €265,674 (-53.5%), from €496,148 to €230,474
- Short-term financial debts +€191,606
new in 2024: €191,606
- Gross operating margin +€464,845
up €464,845 (+13.3%), from €3.5m to €4.0m
- Staff costs +€107,892
up €107,892 (+3.3%), from €3.2m to €3.3m
- Depreciation +€75,064
up €75,064 (+58.8%), from €127,704 to €202,769
- Other operating charges +€62,647
up €62,647 (+403.5%), from €15,527 to €78,174
- Financial charges +€55,317
up €55,317 (+173.4%), from €31,907 to €87,224
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 | €3,198,371 | €4,639,929 | +€1.4m | +45.1% |
| Fixed assets | 21/28 | €1,084,743 | €2,270,834 | +€1.2m | +109.3% |
| Tangible fixed assets | 22/27 | €1,084,743 | €2,270,834 | +€1.2m | +109.3% |
| Land and buildings | 22 | €1,010,992 | €2,190,695 | +€1.2m | +116.7% |
| Plant, machinery and equipment | 23 | €62,070 | €69,995 | +€7,925 | +12.8% |
| Furniture and vehicles | 24 | €11,682 | €10,144 | -€1,538 | -13.2% |
| Current assets | 29/58 | €2,113,628 | €2,369,095 | +€255,467 | +12.1% |
| Amounts receivable within one year | 40/41 | €1,876,889 | €1,689,440 | -€187,449 | -10.0% |
| Trade receivables | 40 | €519,806 | €427,214 | -€92,592 | -17.8% |
| Other amounts receivable | 41 | €1,357,083 | €1,262,225 | -€94,857 | -7.0% |
| Cash at bank and in hand | 54/58 | €198,525 | €293,072 | +€94,547 | +47.6% |
| Deferred charges and accrued income | 490/1 | €38,214 | €386,584 | +€348,370 | +911.6% |
| Total equity and liabilities | 10/49 | €3,198,371 | €4,639,929 | +€1.4m | +45.1% |
| Equity | 10/15 | €524,117 | €534,810 | +€10,694 | +2.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Capital | 10 | €125,000 | €125,000 | = | 0.0% |
| Issued capital | 100 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €399,117 | €409,810 | +€10,694 | +2.7% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €386,617 | €397,310 | +€10,694 | +2.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €2,674,254 | €4,105,119 | +€1.4m | +53.5% |
| Amounts payable after more than one year | 17 | €779,419 | €1,567,929 | +€788,510 | +101.2% |
| Financial debts | 170/4 | €779,419 | €1,567,929 | +€788,510 | +101.2% |
| Amounts payable within one year | 42/48 | €1,864,094 | €2,500,486 | +€636,392 | +34.1% |
| Current portion of amounts payable after more than one year | 42 | €496,148 | €230,474 | -€265,674 | -53.5% |
| Financial debts | 43 | - | €191,606 | +€191,606 | |
| Credit institutions | 430/8 | - | €191,606 | +€191,606 | |
| Trade debts | 44 | €112,270 | €63,543 | -€48,727 | -43.4% |
| Suppliers | 440/4 | €112,270 | €63,543 | -€48,727 | -43.4% |
| Taxes, remuneration and social security | 45 | €1,146,402 | €1,565,588 | +€419,187 | +36.6% |
| Taxes | 450/3 | €360,477 | €766,402 | +€405,926 | +112.6% |
| Remuneration and social security | 454/9 | €785,925 | €799,186 | +€13,261 | +1.7% |
| Other amounts payable | 47/48 | €109,275 | €449,275 | +€340,000 | +311.1% |
| Accrued charges and deferred income | 492/3 | €30,741 | €36,704 | +€5,963 | +19.4% |
| Remuneration, social security and pensions | 62 | €3,225,844 | €3,333,736 | +€107,892 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127,704 | €202,769 | +€75,064 | +58.8% |
| Other operating charges | 640/8 | €15,527 | €78,174 | +€62,647 | +403.5% |
| Non-recurring operating charges | 66A | - | €62 | +€62 | |
| Gross operating margin | 9900 | €3,488,096 | €3,952,941 | +€464,845 | +13.3% |
| Operating profit (loss) | 9901 | €119,021 | €338,201 | +€219,180 | +184.2% |
| Financial income | 75/76B | €29,908 | €33,199 | +€3,291 | +11.0% |
| Recurring financial income | 75 | €29,908 | €33,199 | +€3,291 | +11.0% |
| Financial charges | 65/66B | €31,907 | €87,224 | +€55,317 | +173.4% |
| Recurring financial charges | 65 | €31,907 | €87,224 | +€55,317 | +173.4% |
| Profit (loss) for the period before taxes | 9903 | €117,022 | €284,175 | +€167,154 | +142.8% |
| Income taxes | 67/77 | €357 | €18,482 | +€18,125 | +5073.1% |
| Profit (loss) for the period | 9904 | €116,664 | €265,694 | +€149,029 | +127.7% |
| Profit (loss) for the period to be appropriated | 9905 | €116,664 | €265,694 | +€149,029 | +127.7% |
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.