AKRAN: 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.
AKRAN
Largest movements
- Receivables within one year -€107,417
down €107,417 (-25.4%), from €422,086 to €314,669
of which Other amounts receivable: -€140,015
- Other debts -€112,590
down €112,590 (-100.0%), from €112,590 to €0
- Tax, wage and social debts +€11,612
up €11,612 (+38.8%), from €29,930 to €41,542
of which Remuneration and social security: +€6,889
- Other operating charges +€59,366
up €59,366 (+3696.1%), from €1,606 to €60,972
- Gross operating margin -€44,676
down €44,676 (-33.1%), from €135,085 to €90,409
- Staff costs -€17,693
down €17,693 (-32.8%), from €53,948 to €36,255
- Taxes -€12,654
down €12,654 (-100.0%), from €12,654 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €433,772 | €327,114 | -€106,658 | -24.6% |
| Fixed assets | 21/28 | €7,534 | €5,823 | -€1,711 | -22.7% |
| Tangible fixed assets | 22/27 | €2,734 | €1,023 | -€1,711 | -62.6% |
| Plant, machinery and equipment | 23 | €1,119 | €593 | -€526 | -47.0% |
| Furniture and vehicles | 24 | €1,615 | €430 | -€1,185 | -73.4% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €426,238 | €321,291 | -€104,947 | -24.6% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Stocks and contracts in progress | 3 | €150 | €150 | = | 0.0% |
| Stocks | 30/36 | €150 | €150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €422,086 | €314,669 | -€107,417 | -25.4% |
| Trade receivables | 40 | €262,675 | €295,273 | +€32,598 | +12.4% |
| Other amounts receivable | 41 | €159,411 | €19,396 | -€140,015 | -87.8% |
| Cash at bank and in hand | 54/58 | €3,369 | €6,394 | +€3,025 | +89.8% |
| Deferred charges and accrued income | 490/1 | €634 | €78 | -€556 | -87.8% |
| Total equity and liabilities | 10/49 | €433,772 | €327,114 | -€106,658 | -24.6% |
| Equity | 10/15 | €286,148 | €282,391 | -€3,757 | -1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €171,860 | €171,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €170,000 | €170,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,688 | €91,931 | -€3,757 | -3.9% |
| Amounts payable | 17/49 | €147,625 | €44,723 | -€102,902 | -69.7% |
| Amounts payable within one year | 42/48 | €144,443 | €41,542 | -€102,902 | -71.2% |
| Trade debts | 44 | €1,923 | €0 | -€1,923 | -100.0% |
| Suppliers | 440/4 | €1,923 | €0 | -€1,923 | -100.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €29,930 | €41,542 | +€11,612 | +38.8% |
| Taxes | 450/3 | €16,047 | €20,769 | +€4,722 | +29.4% |
| Remuneration and social security | 454/9 | €13,883 | €20,772 | +€6,889 | +49.6% |
| Other amounts payable | 47/48 | €112,590 | €0 | -€112,590 | -100.0% |
| Accrued charges and deferred income | 492/3 | €3,181 | €3,181 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €53,948 | €36,255 | -€17,693 | -32.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,711 | €1,711 | = | 0.0% |
| Other operating charges | 640/8 | €1,606 | €60,972 | +€59,366 | +3696.1% |
| Gross operating margin | 9900 | €135,085 | €90,409 | -€44,676 | -33.1% |
| Operating profit (loss) | 9901 | €77,820 | -€8,529 | -€86,349 | |
| Financial income | 75/76B | €4,155 | €4,912 | +€757 | +18.2% |
| Recurring financial income | 75 | €4,155 | €4,912 | +€757 | +18.2% |
| Financial charges | 65/66B | €121 | €140 | +€19 | +15.5% |
| Recurring financial charges | 65 | €121 | €140 | +€19 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €81,853 | -€3,757 | -€85,610 | |
| Income taxes | 67/77 | €12,654 | €0 | -€12,654 | -100.0% |
| Profit (loss) for the period | 9904 | €69,199 | -€3,757 | -€72,956 | |
| Profit (loss) for the period to be appropriated | 9905 | €69,199 | -€3,757 | -€72,956 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.