akra: 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.
akra
Largest movements
- Tangible fixed assets +€428,415
up €428,415 (+3104.2%), from €13,801 to €442,216
of which Land and buildings: +€432,511
- Stocks and contracts -€138,394
down €138,394 (-100.0%), from €138,394 to €0
- Cash +€103,076
up €103,076 (+62.0%), from €166,330 to €269,406
mainly Debts after one year (+€246,416) and Stocks and contracts (+€138,394)
- Receivables within one year -€21,856
down €21,856 (-88.5%), from €24,696 to €2,841
of which Trade receivables: -€19,883
- Debts after one year +€246,416
up €246,416 (+737.0%), from €33,434 to €279,849
- Reserves +€75,317
up €75,317 (+30.0%), from €250,816 to €326,133
- Tax, wage and social debts +€47,947
up €47,947 (+234.9%), from €20,413 to €68,360
- Current portion of long-term debt +€26,399
up €26,399 (+445.4%), from €5,927 to €32,327
- Trade debts -€24,838
down €24,838 (-82.5%), from €30,122 to €5,284
- Gross operating margin +€52,572
up €52,572 (+69.4%), from €75,700 to €128,272
- Taxes +€17,979
up €17,979 (+88.1%), from €20,413 to €38,392
- Financial charges +€8,640
up €8,640 (+816.5%), from €1,058 to €9,698
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 | €343,222 | €714,463 | +€371,241 | +108.2% |
| Fixed assets | 21/28 | €13,801 | €442,216 | +€428,415 | +3104.2% |
| Tangible fixed assets | 22/27 | €13,801 | €442,216 | +€428,415 | +3104.2% |
| Land and buildings | 22 | €0 | €432,511 | +€432,511 | |
| Furniture and vehicles | 24 | €13,801 | €9,706 | -€4,095 | -29.7% |
| Current assets | 29/58 | €329,421 | €272,247 | -€57,174 | -17.4% |
| Stocks and contracts in progress | 3 | €138,394 | €0 | -€138,394 | -100.0% |
| Stocks | 30/36 | €138,394 | €0 | -€138,394 | -100.0% |
| Amounts receivable within one year | 40/41 | €24,696 | €2,841 | -€21,856 | -88.5% |
| Trade receivables | 40 | €22,723 | €2,841 | -€19,883 | -87.5% |
| Other amounts receivable | 41 | €1,973 | €0 | -€1,973 | -100.0% |
| Cash at bank and in hand | 54/58 | €166,330 | €269,406 | +€103,076 | +62.0% |
| Total equity and liabilities | 10/49 | €343,222 | €714,463 | +€371,241 | +108.2% |
| Equity | 10/15 | €253,316 | €328,633 | +€75,317 | +29.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250,816 | €326,133 | +€75,317 | +30.0% |
| Distributable reserves | 133 | €250,816 | €326,133 | +€75,317 | +30.0% |
| Amounts payable | 17/49 | €89,906 | €385,830 | +€295,924 | +329.1% |
| Amounts payable after more than one year | 17 | €33,434 | €279,849 | +€246,416 | +737.0% |
| Financial debts | 170/4 | €33,434 | €279,849 | +€246,416 | +737.0% |
| Amounts payable within one year | 42/48 | €56,472 | €105,981 | +€49,508 | +87.7% |
| Current portion of amounts payable after more than one year | 42 | €5,927 | €32,327 | +€26,399 | +445.4% |
| Trade debts | 44 | €30,122 | €5,284 | -€24,838 | -82.5% |
| Suppliers | 440/4 | €30,122 | €5,284 | -€24,838 | -82.5% |
| Taxes, remuneration and social security | 45 | €20,413 | €68,360 | +€47,947 | +234.9% |
| Taxes | 450/3 | €20,413 | €68,360 | +€47,947 | +234.9% |
| Other amounts payable | 47/48 | €10 | €10 | = | 0.0% |
| Non-recurring operating income | 76A | €5,363 | €0 | -€5,363 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,095 | €4,095 | = | 0.0% |
| Other operating charges | 640/8 | €1,142 | €770 | -€371 | -32.5% |
| Gross operating margin | 9900 | €75,700 | €128,272 | +€52,572 | +69.4% |
| Operating profit (loss) | 9901 | €70,463 | €123,406 | +€52,943 | +75.1% |
| Financial income | 75/76B | €3 | €1 | -€2 | -71.0% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -71.0% |
| Financial charges | 65/66B | €1,058 | €9,698 | +€8,640 | +816.5% |
| Recurring financial charges | 65 | €1,058 | €9,698 | +€8,640 | +816.5% |
| Profit (loss) for the period before taxes | 9903 | €69,408 | €113,709 | +€44,301 | +63.8% |
| Income taxes | 67/77 | €20,413 | €38,392 | +€17,979 | +88.1% |
| Profit (loss) for the period | 9904 | €48,995 | €75,317 | +€26,322 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €48,995 | €75,317 | +€26,322 | +53.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.