AKRASIA: 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.
AKRASIA
Largest movements
- Cash -€64,431
down €64,431 (-25.5%), from €252,538 to €188,107
mainly Contributions, distributions and other (-€51,103) and Current investments (-€50,056)
- Current investments +€50,056
new in 2025: €50,056
- Receivables within one year +€38,156
up €38,156 (+45.0%), from €84,853 to €123,008
of which Other amounts receivable: +€37,581
- Tangible fixed assets -€36,442
down €36,442 (-6.4%), from €566,594 to €530,151
of which Land and buildings: -€23,572
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€12,063
up €12,063 (+8.8%), from €136,347 to €148,410
- Financial income +€2,851
up €2,851 (+448.4%), from €636 to €3,487
- Staff costs +€2,030
up €2,030 (+6.2%), from €32,645 to €34,675
- Other operating charges +€1,639
up €1,639 (+45.0%), from €3,639 to €5,278
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 | €906,012 | €893,218 | -€12,794 | -1.4% |
| Fixed assets | 21/28 | €566,594 | €530,151 | -€36,442 | -6.4% |
| Tangible fixed assets | 22/27 | €566,594 | €530,151 | -€36,442 | -6.4% |
| Land and buildings | 22 | €532,233 | €508,661 | -€23,572 | -4.4% |
| Plant, machinery and equipment | 23 | €8,389 | €5,821 | -€2,568 | -30.6% |
| Furniture and vehicles | 24 | €25,971 | €15,669 | -€10,303 | -39.7% |
| Current assets | 29/58 | €339,418 | €363,067 | +€23,649 | +7.0% |
| Amounts receivable within one year | 40/41 | €84,853 | €123,008 | +€38,156 | +45.0% |
| Trade receivables | 40 | €63,250 | €63,825 | +€575 | +0.9% |
| Other amounts receivable | 41 | €21,603 | €59,183 | +€37,581 | +174.0% |
| Current investments | 50/53 | - | €50,056 | +€50,056 | |
| Cash at bank and in hand | 54/58 | €252,538 | €188,107 | -€64,431 | -25.5% |
| Deferred charges and accrued income | 490/1 | €2,027 | €1,895 | -€132 | -6.5% |
| Total equity and liabilities | 10/49 | €906,012 | €893,218 | -€12,794 | -1.4% |
| Equity | 10/15 | €861,069 | €852,763 | -€8,306 | -1.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €369,097 | €360,791 | -€8,306 | -2.3% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €38,275 | €33,172 | -€5,103 | -13.3% |
| Distributable reserves | 133 | €320,822 | €317,619 | -€3,203 | -1.0% |
| Profit (loss) carried forward | 14 | €471,972 | €471,972 | = | 0.0% |
| Provisions and deferred taxes | 16 | €19,709 | €17,081 | -€2,628 | -13.3% |
| Deferred taxes | 168 | €19,709 | €17,081 | -€2,628 | -13.3% |
| Amounts payable | 17/49 | €25,234 | €23,374 | -€1,860 | -7.4% |
| Amounts payable within one year | 42/48 | €25,234 | €23,374 | -€1,860 | -7.4% |
| Trade debts | 44 | €5,455 | €5,558 | +€103 | +1.9% |
| Suppliers | 440/4 | €5,455 | €5,558 | +€103 | +1.9% |
| Taxes, remuneration and social security | 45 | €19,780 | €17,816 | -€1,963 | -9.9% |
| Taxes | 450/3 | €15,438 | €13,274 | -€2,164 | -14.0% |
| Remuneration and social security | 454/9 | €4,342 | €4,543 | +€201 | +4.6% |
| Non-recurring operating income | 76A | - | €217 | +€217 | |
| Remuneration, social security and pensions | 62 | €32,645 | €34,675 | +€2,030 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,180 | €46,692 | -€488 | -1.0% |
| Other operating charges | 640/8 | €3,639 | €5,278 | +€1,639 | +45.0% |
| Non-recurring operating charges | 66A | - | €5,057 | +€5,057 | |
| Gross operating margin | 9900 | €136,347 | €148,410 | +€12,063 | +8.8% |
| Operating profit (loss) | 9901 | €52,883 | €56,708 | +€3,825 | +7.2% |
| Financial income | 75/76B | €636 | €3,487 | +€2,851 | +448.4% |
| Recurring financial income | 75 | €636 | €3,487 | +€2,851 | +448.4% |
| Financial charges | 65/66B | €290 | €1,767 | +€1,477 | +509.4% |
| Recurring financial charges | 65 | €290 | €1,767 | +€1,477 | +509.4% |
| Profit (loss) for the period before taxes | 9903 | €53,229 | €58,428 | +€5,199 | +9.8% |
| Transfer from deferred taxes | 780 | €2,628 | €2,628 | = | 0.0% |
| Income taxes | 67/77 | €16,980 | €18,259 | +€1,278 | +7.5% |
| Profit (loss) for the period | 9904 | €38,876 | €42,797 | +€3,921 | +10.1% |
| Transfer from tax-exempt reserves | 789 | €5,103 | €5,103 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €43,980 | €47,900 | +€3,921 | +8.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.