AKRITAS: 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.
AKRITAS
Largest movements
- Tangible fixed assets -€14,995
down €14,995 (-4.9%), from €302,924 to €287,929
- Debts after one year -€18,726
down €18,726 (-100%), from €18,726 to €0
- Current portion of long-term debt -€17,573
down €17,573 (-48.4%), from €36,299 to €18,726
- Profit (loss) carried forward +€13,653
up €13,653 (+43.5%), from €31,409 to €45,062
- Other operating charges +€3,263
up €3,263 (+83.6%), from €3,904 to €7,167
- Financial charges -€2,221
down €2,221 (-48.5%), from €4,580 to €2,359
- Gross operating margin -€1,507
down €1,507 (-3.3%), from €45,850 to €44,343
- Taxes -€806
down €806 (-13.2%), from €6,096 to €5,290
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 | €305,257 | €288,005 | -€17,252 | -5.7% |
| Fixed assets | 21/28 | €302,924 | €287,929 | -€14,995 | -4.9% |
| Tangible fixed assets | 22/27 | €302,924 | €287,929 | -€14,995 | -4.9% |
| Land and buildings | 22 | €302,924 | €287,929 | -€14,995 | -4.9% |
| Current assets | 29/58 | €2,333 | €76 | -€2,257 | -96.7% |
| Cash at bank and in hand | 54/58 | €2,333 | €76 | -€2,257 | -96.7% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €305,257 | €288,005 | -€17,252 | -5.7% |
| Equity | 10/15 | €50,001 | €63,654 | +€13,653 | +27.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,409 | €45,062 | +€13,653 | +43.5% |
| Amounts payable | 17/49 | €255,256 | €224,352 | -€30,904 | -12.1% |
| Amounts payable after more than one year | 17 | €18,726 | €0 | -€18,726 | -100% |
| Financial debts | 170/4 | €18,726 | €0 | -€18,726 | -100% |
| Amounts payable within one year | 42/48 | €236,530 | €224,352 | -€12,178 | -5.1% |
| Current portion of amounts payable after more than one year | 42 | €36,299 | €18,726 | -€17,573 | -48.4% |
| Trade debts | 44 | €188 | €1,789 | +€1,600 | +849% |
| Suppliers | 440/4 | €188 | €1,789 | +€1,600 | +849% |
| Taxes, remuneration and social security | 45 | €8,880 | €11,374 | +€2,495 | +28.1% |
| Taxes | 450/3 | €8,880 | €11,374 | +€2,495 | +28.1% |
| Other amounts payable | 47/48 | €191,162 | €192,462 | +€1,300 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,995 | €14,995 | = | 0.0% |
| Other operating charges | 640/8 | €3,904 | €7,167 | +€3,263 | +83.6% |
| Gross operating margin | 9900 | €45,850 | €44,343 | -€1,507 | -3.3% |
| Operating profit (loss) | 9901 | €26,951 | €22,182 | -€4,769 | -17.7% |
| Financial charges | 65/66B | €4,580 | €2,359 | -€2,221 | -48.5% |
| Recurring financial charges | 65 | €4,580 | €2,359 | -€2,221 | -48.5% |
| Profit (loss) for the period before taxes | 9903 | €22,371 | €19,823 | -€2,549 | -11.4% |
| Income taxes | 67/77 | €6,096 | €5,290 | -€806 | -13.2% |
| Profit (loss) for the period | 9904 | €16,275 | €14,533 | -€1,743 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,275 | €14,533 | -€1,743 | -10.7% |
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 17 October 2026 via checked.be.