AKROMAN: 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.
AKROMAN
Largest movements
- Receivables within one year -€10,601
down €10,601 (-7.8%), from €136,731 to €126,130
of which Trade receivables: -€6,713
- Cash +€4,019
up €4,019 (+70.1%), from €5,734 to €9,753
mainly Receivables within one year (+€10,601) and Depreciation (+€4,351)
- Tangible fixed assets -€2,475
down €2,475 (-31.5%), from €7,858 to €5,383
of which Furniture and vehicles: -€1,466
- Deferred charges and accrued income -€1,792
down €1,792 (-47.2%), from €3,797 to €2,005
- Trade debts -€9,408
down €9,408 (-11.3%), from €83,593 to €74,185
- Other operating charges +€14,674
up €14,674 (+855%), from €1,717 to €16,391
- Gross operating margin +€7,327
up €7,327 (+52.8%), from €13,879 to €21,206
- Depreciation -€3,323
down €3,323 (-43.3%), from €7,674 to €4,351
- Taxes -€1,219
down €1,219 (-71.9%), from €1,696 to €477
- Financial charges +€851
up €851 (+195%), from €437 to €1,288
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.
Derived cash bridge
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 | €154,120 | €143,271 | -€10,849 | -7.0% |
| Fixed assets | 21/28 | €7,858 | €5,383 | -€2,475 | -31.5% |
| Tangible fixed assets | 22/27 | €7,858 | €5,383 | -€2,475 | -31.5% |
| Plant, machinery and equipment | 23 | €5,918 | €4,909 | -€1,009 | -17.0% |
| Furniture and vehicles | 24 | €1,940 | €474 | -€1,466 | -75.6% |
| Current assets | 29/58 | €146,262 | €137,888 | -€8,374 | -5.7% |
| Amounts receivable within one year | 40/41 | €136,731 | €126,130 | -€10,601 | -7.8% |
| Trade receivables | 40 | €117,237 | €110,524 | -€6,713 | -5.7% |
| Other amounts receivable | 41 | €19,494 | €15,606 | -€3,888 | -19.9% |
| Cash at bank and in hand | 54/58 | €5,734 | €9,753 | +€4,019 | +70.1% |
| Deferred charges and accrued income | 490/1 | €3,797 | €2,005 | -€1,792 | -47.2% |
| Total equity and liabilities | 10/49 | €154,120 | €143,271 | -€10,849 | -7.0% |
| Equity | 10/15 | €62,276 | €61,687 | -€589 | -0.9% |
| Contributions | 10/11 | €7,790 | €7,790 | = | 0.0% |
| Capital | 10 | €7,790 | - | -€7,790 | |
| Issued capital | 100 | €24,000 | - | -€24,000 | |
| Uncalled capital | 101 | €16,210 | - | -€16,210 | |
| Reserves | 13 | €2,400 | €2,400 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,400 | - | -€2,400 | |
| Legal reserve | 130 | €2,400 | - | -€2,400 | |
| Distributable reserves | 133 | - | €2,400 | +€2,400 | |
| Profit (loss) carried forward | 14 | €52,086 | €51,497 | -€589 | -1.1% |
| Amounts payable | 17/49 | €91,844 | €81,584 | -€10,260 | -11.2% |
| Amounts payable within one year | 42/48 | €91,832 | €81,435 | -€10,397 | -11.3% |
| Trade debts | 44 | €83,593 | €74,185 | -€9,408 | -11.3% |
| Suppliers | 440/4 | €83,593 | €74,185 | -€9,408 | -11.3% |
| Taxes, remuneration and social security | 45 | €8,239 | €7,250 | -€989 | -12.0% |
| Taxes | 450/3 | €895 | €1,056 | +€161 | +18.0% |
| Remuneration and social security | 454/9 | €7,344 | €6,194 | -€1,150 | -15.7% |
| Accrued charges and deferred income | 492/3 | €12 | €149 | +€137 | +1,142% |
| Non-recurring operating income | 76A | - | €10,000 | +€10,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,674 | €4,351 | -€3,323 | -43.3% |
| Other operating charges | 640/8 | €1,717 | €16,391 | +€14,674 | +855% |
| Gross operating margin | 9900 | €13,879 | €21,206 | +€7,327 | +52.8% |
| Operating profit (loss) | 9901 | €4,488 | €464 | -€4,024 | -89.7% |
| Financial income | 75/76B | €600 | €712 | +€112 | +18.7% |
| Recurring financial income | 75 | €600 | €712 | +€112 | +18.7% |
| Financial charges | 65/66B | €437 | €1,288 | +€851 | +195% |
| Recurring financial charges | 65 | €437 | €1,288 | +€851 | +195% |
| Profit (loss) for the period before taxes | 9903 | €4,651 | -€112 | -€4,763 | |
| Income taxes | 67/77 | €1,696 | €477 | -€1,219 | -71.9% |
| Profit (loss) for the period | 9904 | €2,955 | -€589 | -€3,544 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,955 | -€589 | -€3,544 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.