AKRAGAS: 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.
AKRAGAS
Largest movements
- Tangible fixed assets +€4,800
up €4,800 (+54.9%), from €8,738 to €13,538
- Cash +€2,270
up €2,270 (+8.5%), from €26,685 to €28,954
mainly Net result for the year (+€10,944) and Depreciation (+€3,574)
- Receivables within one year -€1,504
down €1,504 (-29.0%), from €5,187 to €3,683
- Profit (loss) carried forward +€10,944
up €10,944 (+40.7%), from €26,889 to €37,833
- Tax, wage and social debts -€3,276
down €3,276 (-39.5%), from €8,290 to €5,014
- Trade debts -€2,257
down €2,257 (-78.4%), from €2,880 to €623
- Gross operating margin -€16,784
down €16,784 (-47.3%), from €35,486 to €18,701
- Taxes -€3,426
down €3,426 (-51.0%), from €6,722 to €3,296
- Depreciation +€2,311
up €2,311 (+183.1%), from €1,262 to €3,574
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 | €40,609 | €46,174 | +€5,565 | +13.7% |
| Fixed assets | 21/28 | €8,738 | €13,538 | +€4,800 | +54.9% |
| Tangible fixed assets | 22/27 | €8,738 | €13,538 | +€4,800 | +54.9% |
| Furniture and vehicles | 24 | €8,738 | €13,538 | +€4,800 | +54.9% |
| Current assets | 29/58 | €31,872 | €32,637 | +€765 | +2.4% |
| Amounts receivable within one year | 40/41 | €5,187 | €3,683 | -€1,504 | -29.0% |
| Trade receivables | 40 | €5,187 | €3,683 | -€1,504 | -29.0% |
| Cash at bank and in hand | 54/58 | €26,685 | €28,954 | +€2,270 | +8.5% |
| Total equity and liabilities | 10/49 | €40,609 | €46,174 | +€5,565 | +13.7% |
| Equity | 10/15 | €27,889 | €38,833 | +€10,944 | +39.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,889 | €37,833 | +€10,944 | +40.7% |
| Amounts payable | 17/49 | €12,720 | €7,341 | -€5,379 | -42.3% |
| Amounts payable within one year | 42/48 | €12,720 | €7,341 | -€5,379 | -42.3% |
| Trade debts | 44 | €2,880 | €623 | -€2,257 | -78.4% |
| Suppliers | 440/4 | €2,880 | €623 | -€2,257 | -78.4% |
| Taxes, remuneration and social security | 45 | €8,290 | €5,014 | -€3,276 | -39.5% |
| Taxes | 450/3 | €8,290 | €5,014 | -€3,276 | -39.5% |
| Other amounts payable | 47/48 | €1,550 | €1,704 | +€154 | +9.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,262 | €3,574 | +€2,311 | +183.1% |
| Other operating charges | 640/8 | €427 | €572 | +€146 | +34.1% |
| Gross operating margin | 9900 | €35,486 | €18,701 | -€16,784 | -47.3% |
| Operating profit (loss) | 9901 | €33,797 | €14,555 | -€19,242 | -56.9% |
| Financial charges | 65/66B | €185 | €315 | +€129 | +69.8% |
| Recurring financial charges | 65 | €185 | €315 | +€129 | +69.8% |
| Profit (loss) for the period before taxes | 9903 | €33,611 | €14,240 | -€19,371 | -57.6% |
| Income taxes | 67/77 | €6,722 | €3,296 | -€3,426 | -51.0% |
| Profit (loss) for the period | 9904 | €26,889 | €10,944 | -€15,945 | -59.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,889 | €10,944 | -€15,945 | -59.3% |
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 9 October 2026 via checked.be.