AKEROIATITIA: 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.
AKEROIATITIA
Largest movements
- Receivables within one year +€114,654
up €114,654 (+66.1%), from €173,547 to €288,201
of which Other amounts receivable: +€74,241
- Cash +€30,946
up €30,946 (+337%), from €9,184 to €40,130
mainly Net result for the year (+€109,876) and Depreciation (+€17,122)
- Tangible fixed assets -€13,122
down €13,122 (-25.4%), from €51,678 to €38,556
of which Furniture and vehicles: -€10,004
- Intangible fixed assets -€4,000
down €4,000 (-29.5%), from €13,557 to €9,557
- Reserves +€109,875
up €109,875 (+101%), from €108,620 to €218,495
- Debts after one year -€18,787
down €18,787 (-43.4%), from €43,243 to €24,456
- Trade debts +€16,670
up €16,670 (+982%), from €1,697 to €18,367
- Other debts +€12,795
up €12,795 (+52.0%), from €24,605 to €37,400
- Short-term financial debts +€12,699
up €12,699 (+76.8%), from €16,533 to €29,232
- Gross operating margin +€34,429
up €34,429 (+20.5%), from €167,807 to €202,236
- Staff costs +€19,230
up €19,230 (+152%), from €12,633 to €31,863
- Financial charges -€4,997
down €4,997 (-60.7%), from €8,229 to €3,232
- Taxes +€4,608
up €4,608 (+13.1%), from €35,075 to €39,683
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.
Derived cash bridge
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 | €250,323 | €378,801 | +€128,478 | +51.3% |
| Fixed assets | 21/28 | €67,592 | €50,470 | -€17,122 | -25.3% |
| Intangible fixed assets | 21 | €13,557 | €9,557 | -€4,000 | -29.5% |
| Tangible fixed assets | 22/27 | €51,678 | €38,556 | -€13,122 | -25.4% |
| Plant, machinery and equipment | 23 | €10,457 | €7,339 | -€3,118 | -29.8% |
| Furniture and vehicles | 24 | €41,221 | €31,217 | -€10,004 | -24.3% |
| Financial fixed assets | 28 | €2,357 | €2,357 | = | 0.0% |
| Current assets | 29/58 | €182,731 | €328,331 | +€145,600 | +79.7% |
| Amounts receivable within one year | 40/41 | €173,547 | €288,201 | +€114,654 | +66.1% |
| Trade receivables | 40 | €92,233 | €132,646 | +€40,413 | +43.8% |
| Other amounts receivable | 41 | €81,314 | €155,555 | +€74,241 | +91.3% |
| Cash at bank and in hand | 54/58 | €9,184 | €40,130 | +€30,946 | +337% |
| Total equity and liabilities | 10/49 | €250,323 | €378,801 | +€128,478 | +51.3% |
| Equity | 10/15 | €111,125 | €221,001 | +€109,876 | +98.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Capital | 10 | €2,500 | €2,500 | = | 0.0% |
| Issued capital | 100 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €108,620 | €218,495 | +€109,875 | +101% |
| Distributable reserves | 133 | €108,620 | €218,495 | +€109,875 | +101% |
| Profit (loss) carried forward | 14 | €5 | €6 | +€1 | +20.0% |
| Amounts payable | 17/49 | €139,198 | €157,800 | +€18,602 | +13.4% |
| Amounts payable after more than one year | 17 | €43,243 | €24,456 | -€18,787 | -43.4% |
| Financial debts | 170/4 | €43,243 | €24,456 | -€18,787 | -43.4% |
| Amounts payable within one year | 42/48 | €85,455 | €119,983 | +€34,528 | +40.4% |
| Current portion of amounts payable after more than one year | 42 | €17,915 | €18,787 | +€872 | +4.9% |
| Financial debts | 43 | €16,533 | €29,232 | +€12,699 | +76.8% |
| Credit institutions | 430/8 | €16,533 | €29,232 | +€12,699 | +76.8% |
| Trade debts | 44 | €1,697 | €18,367 | +€16,670 | +982% |
| Suppliers | 440/4 | €1,697 | €18,367 | +€16,670 | +982% |
| Taxes, remuneration and social security | 45 | €24,705 | €16,197 | -€8,508 | -34.4% |
| Taxes | 450/3 | €22,515 | €11,975 | -€10,540 | -46.8% |
| Remuneration and social security | 454/9 | €2,190 | €4,222 | +€2,032 | +92.8% |
| Other amounts payable | 47/48 | €24,605 | €37,400 | +€12,795 | +52.0% |
| Accrued charges and deferred income | 492/3 | €10,500 | €13,361 | +€2,861 | +27.2% |
| Remuneration, social security and pensions | 62 | €12,633 | €31,863 | +€19,230 | +152% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,810 | €17,122 | +€1,312 | +8.3% |
| Other operating charges | 640/8 | - | €713 | +€713 | |
| Gross operating margin | 9900 | €167,807 | €202,236 | +€34,429 | +20.5% |
| Operating profit (loss) | 9901 | €139,364 | €152,538 | +€13,174 | +9.5% |
| Financial income | 75/76B | €43 | €253 | +€210 | +488% |
| Recurring financial income | 75 | €43 | €253 | +€210 | +488% |
| Financial charges | 65/66B | €8,229 | €3,232 | -€4,997 | -60.7% |
| Recurring financial charges | 65 | €8,229 | €3,232 | -€4,997 | -60.7% |
| Profit (loss) for the period before taxes | 9903 | €131,178 | €149,559 | +€18,381 | +14.0% |
| Income taxes | 67/77 | €35,075 | €39,683 | +€4,608 | +13.1% |
| Profit (loss) for the period | 9904 | €96,103 | €109,876 | +€13,773 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €96,103 | €109,876 | +€13,773 | +14.3% |
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 26 October 2026 via checked.be.