AKRICO: 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.
AKRICO
Largest movements
- Cash +€97,938
up €97,938 (+326%), from €30,038 to €127,976
mainly Trade debts (+€92,510) and Net result for the year (+€90,229)
- Receivables within one year -€76,257
down €76,257 (-11.3%), from €676,992 to €600,735
of which Other amounts receivable: -€58,886
- Tangible fixed assets +€19,688
up €19,688 (+14.6%), from €134,563 to €154,252
of which Furniture and vehicles: +€26,728
- Trade debts +€92,510
up €92,510 (+742%), from €12,471 to €104,981
- Reserves -€32,904
down €32,904 (-2.9%), from €1.1m to €1.1m
of which Distributable reserves: -€32,904
- Gross operating margin -€84,573
down €84,573 (-31.2%), from €271,118 to €186,545
- Taxes -€25,548
down €25,548 (-40.9%), from €62,490 to €36,942
- Depreciation +€14,408
up €14,408 (+33.0%), from €43,672 to €58,080
- Staff costs +€13,839
new in 2025: €13,839
- Financial income +€10,235
up €10,235 (+240%), from €4,269 to €14,504
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 | €1,193,398 | €1,245,316 | +€51,919 | +4.4% |
| Fixed assets | 21/28 | €134,563 | €154,252 | +€19,688 | +14.6% |
| Tangible fixed assets | 22/27 | €134,563 | €154,252 | +€19,688 | +14.6% |
| Plant, machinery and equipment | 23 | €37,313 | €30,274 | -€7,040 | -18.9% |
| Furniture and vehicles | 24 | €97,250 | €123,978 | +€26,728 | +27.5% |
| Current assets | 29/58 | €1,058,834 | €1,091,065 | +€32,230 | +3.0% |
| Amounts receivable within one year | 40/41 | €676,992 | €600,735 | -€76,257 | -11.3% |
| Trade receivables | 40 | €29,796 | €12,425 | -€17,372 | -58.3% |
| Other amounts receivable | 41 | €647,196 | €588,310 | -€58,886 | -9.1% |
| Current investments | 50/53 | €351,201 | €350,425 | -€776 | -0.2% |
| Cash at bank and in hand | 54/58 | €30,038 | €127,976 | +€97,938 | +326% |
| Deferred charges and accrued income | 490/1 | €603 | €11,929 | +€11,326 | +1,879% |
| Total equity and liabilities | 10/49 | €1,193,398 | €1,245,316 | +€51,919 | +4.4% |
| Equity | 10/15 | €1,119,670 | €1,086,766 | -€32,904 | -2.9% |
| Reserves | 13 | €1,119,670 | €1,086,766 | -€32,904 | -2.9% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €1,109,670 | €1,076,766 | -€32,904 | -3.0% |
| Amounts payable | 17/49 | €73,728 | €158,550 | +€84,823 | +115% |
| Amounts payable within one year | 42/48 | €73,607 | €158,242 | +€84,636 | +115% |
| Trade debts | 44 | €12,471 | €104,981 | +€92,510 | +742% |
| Suppliers | 440/4 | €12,471 | €104,981 | +€92,510 | +742% |
| Taxes, remuneration and social security | 45 | €54,655 | €53,261 | -€1,394 | -2.6% |
| Taxes | 450/3 | €54,655 | €51,889 | -€2,767 | -5.1% |
| Remuneration and social security | 454/9 | - | €1,373 | +€1,373 | |
| Other amounts payable | 47/48 | €6,480 | - | -€6,480 | |
| Accrued charges and deferred income | 492/3 | €121 | €308 | +€187 | +155% |
| Non-recurring operating income | 76A | €87,022 | - | -€87,022 | |
| Remuneration, social security and pensions | 62 | - | €13,839 | +€13,839 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,672 | €58,080 | +€14,408 | +33.0% |
| Other operating charges | 640/8 | €4,900 | €1,734 | -€3,166 | -64.6% |
| Non-recurring operating charges | 66A | €29,309 | - | -€29,309 | |
| Gross operating margin | 9900 | €271,118 | €186,545 | -€84,573 | -31.2% |
| Operating profit (loss) | 9901 | €193,237 | €112,892 | -€80,345 | -41.6% |
| Financial income | 75/76B | €4,269 | €14,504 | +€10,235 | +240% |
| Recurring financial income | 75 | €4,269 | €14,504 | +€10,235 | +240% |
| Financial charges | 65/66B | €809 | €225 | -€584 | -72.2% |
| Recurring financial charges | 65 | €809 | €225 | -€584 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €196,696 | €127,171 | -€69,526 | -35.3% |
| Income taxes | 67/77 | €62,490 | €36,942 | -€25,548 | -40.9% |
| Profit (loss) for the period | 9904 | €134,206 | €90,229 | -€43,977 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €134,206 | €90,229 | -€43,977 | -32.8% |
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 23 October 2026 via checked.be.