Akaroa: 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.
Akaroa
Largest movements
- Tangible fixed assets +€31,026
up €31,026 (+12.4%), from €251,167 to €282,194
of which Land and buildings: +€36,999
- Receivables within one year -€8,025
down €8,025 (-52.3%), from €15,333 to €7,308
of which Trade receivables: -€7,741
- Profit (loss) carried forward +€19,013
up €19,013 (+83.1%), from -€22,885 to -€3,872
- Accrued charges and deferred income +€5,600
up €5,600 (+150.0%), from €3,733 to €9,333
- Depreciation -€30,388
down €30,388 (-78.8%), from €38,577 to €8,188
- Financial charges +€1,916
up €1,916 (+49.2%), from €3,893 to €5,809
- Gross operating margin +€1,331
up €1,331 (+4.1%), from €32,846 to €34,177
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.
Cash bridge derived
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 | €304,438 | €326,404 | +€21,967 | +7.2% |
| Fixed assets | 21/28 | €252,117 | €283,144 | +€31,026 | +12.3% |
| Tangible fixed assets | 22/27 | €251,167 | €282,194 | +€31,026 | +12.4% |
| Land and buildings | 22 | €244,778 | €281,777 | +€36,999 | +15.1% |
| Plant, machinery and equipment | 23 | €6,390 | €0 | -€6,390 | -100.0% |
| Furniture and vehicles | 24 | - | €417 | +€417 | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €52,320 | €43,260 | -€9,060 | -17.3% |
| Amounts receivable within one year | 40/41 | €15,333 | €7,308 | -€8,025 | -52.3% |
| Trade receivables | 40 | €11,049 | €3,308 | -€7,741 | -70.1% |
| Other amounts receivable | 41 | €4,284 | €4,000 | -€284 | -6.6% |
| Cash at bank and in hand | 54/58 | €36,827 | €35,871 | -€956 | -2.6% |
| Deferred charges and accrued income | 490/1 | €160 | €81 | -€79 | -49.2% |
| Total equity and liabilities | 10/49 | €304,438 | €326,404 | +€21,967 | +7.2% |
| Equity | 10/15 | €17,115 | €36,128 | +€19,013 | +111.1% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,885 | -€3,872 | +€19,013 | +83.1% |
| Amounts payable | 17/49 | €287,323 | €290,276 | +€2,954 | +1.0% |
| Amounts payable after more than one year | 17 | €280,000 | €280,000 | = | 0.0% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €280,000 | €280,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,589 | €943 | -€2,646 | -73.7% |
| Trade debts | 44 | €3,589 | €765 | -€2,824 | -78.7% |
| Suppliers | 440/4 | €3,589 | €765 | -€2,824 | -78.7% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €178 | +€178 | |
| Accrued charges and deferred income | 492/3 | €3,733 | €9,333 | +€5,600 | +150.0% |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,577 | €8,188 | -€30,388 | -78.8% |
| Other operating charges | 640/8 | €913 | €1,166 | +€253 | +27.7% |
| Gross operating margin | 9900 | €32,846 | €34,177 | +€1,331 | +4.1% |
| Operating profit (loss) | 9901 | -€6,644 | €24,822 | +€31,466 | |
| Financial charges | 65/66B | €3,893 | €5,809 | +€1,916 | +49.2% |
| Recurring financial charges | 65 | €3,893 | €5,809 | +€1,916 | +49.2% |
| Profit (loss) for the period before taxes | 9903 | -€10,537 | €19,013 | +€29,551 | |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | -€10,537 | €19,013 | +€29,551 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,537 | €19,013 | +€29,551 |
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 10 October 2026 via checked.be.