AKRAM SANIT: 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.
AKRAM SANIT
Largest movements
- Stocks and contracts +€151,379
up €151,379 (+50.5%), from €299,885 to €451,263
- Receivables within one year +€83,102
up €83,102 (+44.9%), from €185,099 to €268,201
of which Other amounts receivable: +€65,810
- Cash +€60,296
up €60,296 (+46.5%), from €129,626 to €189,922
mainly Current portion of long-term debt (+€198,822) and Trade debts (+€104,198)
- Current portion of long-term debt +€198,822
up €198,822 (+16,877%), from €1,178 to €200,000
- Trade debts +€104,198
up €104,198 (+54.6%), from €190,912 to €295,110
- Tax, wage and social debts -€26,341
down €26,341 (-38.2%), from €69,004 to €42,663
of which Taxes: -€15,324
- Profit (loss) carried forward +€18,830
up €18,830 (+5.5%), from €340,341 to €359,171
- Purchases and services +€108,131
up €108,131 (+21.2%), from €509,337 to €617,468
- Turnover +€97,943
up €97,943 (+16.1%), from €610,183 to €708,126
- Gross operating margin -€47,668
down €47,668 (-33.0%), from €144,579 to €96,911
- Financial charges +€25,577
up €25,577 (+2,805%), from €912 to €26,489
of which Non-recurring financial charges: +€23,936
- Financial income +€22,469
up €22,469 (+6,363%), from €353 to €22,822
of which Non-recurring financial income: +€22,446
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 | €634,068 | €936,784 | +€302,716 | +47.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €19,458 | €27,398 | +€7,940 | +40.8% |
| Intangible fixed assets | 21 | - | €1,468 | +€1,468 | |
| Tangible fixed assets | 22/27 | €9,358 | €15,830 | +€6,471 | +69.2% |
| Land and buildings | 22 | €3,132 | €2,711 | -€421 | -13.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €4,943 | €2,698 | -€2,245 | -45.4% |
| Leasing and similar rights | 25 | €1,284 | €0 | -€1,284 | -100% |
| Other tangible fixed assets | 26 | €0 | €10,421 | +€10,421 | |
| Financial fixed assets | 28 | €10,100 | €10,100 | = | 0.0% |
| Current assets | 29/58 | €614,610 | €909,386 | +€294,776 | +48.0% |
| Stocks and contracts in progress | 3 | €299,885 | €451,263 | +€151,379 | +50.5% |
| Stocks | 30/36 | €299,885 | €451,263 | +€151,379 | +50.5% |
| Amounts receivable within one year | 40/41 | €185,099 | €268,201 | +€83,102 | +44.9% |
| Trade receivables | 40 | €145,551 | €162,843 | +€17,291 | +11.9% |
| Other amounts receivable | 41 | €39,548 | €105,358 | +€65,810 | +166% |
| Cash at bank and in hand | 54/58 | €129,626 | €189,922 | +€60,296 | +46.5% |
| Total equity and liabilities | 10/49 | €634,068 | €936,784 | +€302,716 | +47.7% |
| Equity | 10/15 | €359,561 | €378,391 | +€18,830 | +5.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €340,341 | €359,171 | +€18,830 | +5.5% |
| Amounts payable | 17/49 | €274,507 | €558,393 | +€283,886 | +103% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €261,094 | €537,773 | +€276,679 | +106% |
| Current portion of amounts payable after more than one year | 42 | €1,178 | €200,000 | +€198,822 | +16,877% |
| Trade debts | 44 | €190,912 | €295,110 | +€104,198 | +54.6% |
| Suppliers | 440/4 | €190,912 | €295,110 | +€104,198 | +54.6% |
| Advances received on contracts in progress | 46 | - | €0 | = | |
| Taxes, remuneration and social security | 45 | €69,004 | €42,663 | -€26,341 | -38.2% |
| Taxes | 450/3 | €38,389 | €23,065 | -€15,324 | -39.9% |
| Remuneration and social security | 454/9 | €30,615 | €19,598 | -€11,017 | -36.0% |
| Other amounts payable | 47/48 | €0 | €0 | = | |
| Accrued charges and deferred income | 492/3 | €13,413 | €20,620 | +€7,207 | +53.7% |
| Turnover | 70 | €610,183 | €708,126 | +€97,943 | +16.1% |
| Non-recurring operating income | 76A | €3 | €2,438 | +€2,435 | +86,972% |
| Goods, raw materials, services and sundry goods | 60/61 | €509,337 | €617,468 | +€108,131 | +21.2% |
| Remuneration, social security and pensions | 62 | €64,147 | €53,835 | -€10,312 | -16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,339 | €2,880 | -€8,459 | -74.6% |
| Other operating charges | 640/8 | €20,864 | €10,874 | -€9,990 | -47.9% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €144,579 | €96,911 | -€47,668 | -33.0% |
| Operating profit (loss) | 9901 | €48,228 | €29,322 | -€18,906 | -39.2% |
| Financial income | 75/76B | €353 | €22,822 | +€22,469 | +6,363% |
| Recurring financial income | 75 | €240 | €264 | +€24 | +9.8% |
| Non-recurring financial income | 76B | €113 | €22,559 | +€22,446 | +19,828% |
| Financial charges | 65/66B | €912 | €26,489 | +€25,577 | +2,805% |
| Recurring financial charges | 65 | €881 | €2,523 | +€1,641 | +186% |
| Non-recurring financial charges | 66B | €31 | €23,966 | +€23,936 | +78,375% |
| Profit (loss) for the period before taxes | 9903 | €47,669 | €25,655 | -€22,014 | -46.2% |
| Income taxes | 67/77 | €13,283 | €6,825 | -€6,458 | -48.6% |
| Profit (loss) for the period | 9904 | €34,386 | €18,830 | -€15,556 | -45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €34,386 | €18,830 | -€15,556 | -45.2% |
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 20 October 2026 via checked.be.