AKROLUX: what changed
AKROLUX
Largest movements
- Cash +€42,448
up €42,448 (+35.9%), from €118,094 to €160,541
mainly Net result for the year (+€25,484) and Stocks and contracts (+€22,560)
- Current investments +€23,359
up €23,359 (+35.3%), from €66,246 to €89,605
- Stocks and contracts -€22,560
down €22,560 (-48.9%), from €46,110 to €23,550
- Receivables within one year -€4,073
down €4,073 (-21.2%), from €19,196 to €15,123
of which Other amounts receivable: -€3,746
- Reserves +€23,700
up €23,700 (+15.6%), from €151,783 to €175,483
of which Distributable reserves: +€23,700
- Advances received +€14,697
new in 2024: €14,697
- Accrued charges and deferred income +€7,160
up €7,160 (+1,087%), from €659 to €7,819
- Tax, wage and social debts -€5,359
down €5,359 (-13.5%), from €39,652 to €34,293
- Gross operating margin -€39,914
down €39,914 (-48.0%), from €83,197 to €43,283
- Taxes -€14,437
down €14,437 (-55.9%), from €25,819 to €11,381
- Depreciation +€2,378
up €2,378 (+78.0%), from €3,050 to €5,428
- Other operating charges -€1,066
down €1,066 (-51.4%), from €2,074 to €1,008
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €256,395 | €298,470 | +€42,075 | +16.4% |
| Fixed assets | 21/28 | €6,750 | €8,238 | +€1,488 | +22.0% |
| Tangible fixed assets | 22/27 | €5,691 | €7,144 | +€1,453 | +25.5% |
| Plant, machinery and equipment | 23 | €4,822 | €2,945 | -€1,877 | -38.9% |
| Furniture and vehicles | 24 | €869 | €4,198 | +€3,330 | +383% |
| Financial fixed assets | 28 | €1,059 | €1,094 | +€35 | +3.3% |
| Current assets | 29/58 | €249,645 | €290,233 | +€40,588 | +16.3% |
| Stocks and contracts in progress | 3 | €46,110 | €23,550 | -€22,560 | -48.9% |
| Stocks | 30/36 | €46,110 | €23,550 | -€22,560 | -48.9% |
| Amounts receivable within one year | 40/41 | €19,196 | €15,123 | -€4,073 | -21.2% |
| Trade receivables | 40 | €7,302 | €6,975 | -€327 | -4.5% |
| Other amounts receivable | 41 | €11,894 | €8,148 | -€3,746 | -31.5% |
| Current investments | 50/53 | €66,246 | €89,605 | +€23,359 | +35.3% |
| Cash at bank and in hand | 54/58 | €118,094 | €160,541 | +€42,448 | +35.9% |
| Deferred charges and accrued income | 490/1 | - | €1,413 | +€1,413 | |
| Total equity and liabilities | 10/49 | €256,395 | €298,470 | +€42,075 | +16.4% |
| Equity | 10/15 | €207,701 | €233,185 | +€25,484 | +12.3% |
| Contributions | 10/11 | €7,092 | €7,092 | = | 0.0% |
| Reserves | 13 | €151,783 | €175,483 | +€23,700 | +15.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €33,023 | €33,023 | = | 0.0% |
| Distributable reserves | 133 | €116,900 | €140,600 | +€23,700 | +20.3% |
| Profit (loss) carried forward | 14 | €48,826 | €50,611 | +€1,784 | +3.7% |
| Amounts payable | 17/49 | €48,694 | €65,285 | +€16,591 | +34.1% |
| Amounts payable within one year | 42/48 | €48,035 | €57,466 | +€9,431 | +19.6% |
| Trade debts | 44 | €2,051 | €2,464 | +€413 | +20.1% |
| Suppliers | 440/4 | €2,051 | €2,464 | +€413 | +20.1% |
| Advances received on contracts in progress | 46 | - | €14,697 | +€14,697 | |
| Taxes, remuneration and social security | 45 | €39,652 | €34,293 | -€5,359 | -13.5% |
| Taxes | 450/3 | €39,652 | €34,293 | -€5,359 | -13.5% |
| Other amounts payable | 47/48 | €6,332 | €6,012 | -€320 | -5.1% |
| Accrued charges and deferred income | 492/3 | €659 | €7,819 | +€7,160 | +1,087% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,050 | €5,428 | +€2,378 | +78.0% |
| Other operating charges | 640/8 | €2,074 | €1,008 | -€1,066 | -51.4% |
| Gross operating margin | 9900 | €83,197 | €43,283 | -€39,914 | -48.0% |
| Operating profit (loss) | 9901 | €78,073 | €36,847 | -€41,226 | -52.8% |
| Financial income | 75/76B | €800 | €806 | +€6 | +0.7% |
| Recurring financial income | 75 | €800 | €806 | +€6 | +0.7% |
| Financial charges | 65/66B | €923 | €788 | -€136 | -14.7% |
| Recurring financial charges | 65 | €923 | €788 | -€136 | -14.7% |
| Profit (loss) for the period before taxes | 9903 | €77,950 | €36,866 | -€41,085 | -52.7% |
| Income taxes | 67/77 | €25,819 | €11,381 | -€14,437 | -55.9% |
| Profit (loss) for the period | 9904 | €52,132 | €25,484 | -€26,647 | -51.1% |
| Profit (loss) for the period to be appropriated | 9905 | €52,132 | €25,484 | -€26,647 | -51.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.