AKRON: 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.
AKRON
Largest movements
- Cash -€638,534
down €638,534 (-84.5%), from €755,991 to €117,457
- Deferred charges and accrued income -€488,954
down €488,954 (-99.3%), from €492,594 to €3,641
- Receivables within one year -€71,295
down €71,295 (-24.9%), from €285,918 to €214,622
of which Other amounts receivable: -€108,682
- Tangible fixed assets -€32,042
down €32,042 (-41.1%), from €78,047 to €46,006
of which Furniture and vehicles: -€31,879
- Accrued charges and deferred income -€711,322
down €711,322 (-93.8%), from €758,322 to €47,000
- Trade debts -€539,393
down €539,393 (-84.2%), from €640,253 to €100,861
- Tax, wage and social debts +€30,041
up €30,041 (+104.6%), from €28,721 to €58,762
of which Remuneration and social security: +€15,225
- Gross operating margin +€326,870
up €326,870 (+92.1%), from €354,903 to €681,774
- Staff costs +€282,174
up €282,174 (+81.1%), from €348,082 to €630,256
- Depreciation +€28,227
up €28,227 (+740.0%), from €3,814 to €32,042
- Financial charges +€11,977
up €11,977 (+230.3%), from €5,200 to €17,177
From the 2023 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,646,648 | €420,926 | -€1.2m | -74.4% |
| Fixed assets | 21/28 | €79,413 | €46,006 | -€33,407 | -42.1% |
| Tangible fixed assets | 22/27 | €78,047 | €46,006 | -€32,042 | -41.1% |
| Plant, machinery and equipment | 23 | €163 | €0 | -€163 | -100.0% |
| Furniture and vehicles | 24 | €77,885 | €46,006 | -€31,879 | -40.9% |
| Financial fixed assets | 28 | €1,366 | €0 | -€1,366 | -100.0% |
| Current assets | 29/58 | €1,567,235 | €374,920 | -€1.2m | -76.1% |
| Stocks and contracts in progress | 3 | €32,732 | €39,200 | +€6,468 | +19.8% |
| Stocks | 30/36 | €32,732 | €39,200 | +€6,468 | +19.8% |
| Amounts receivable within one year | 40/41 | €285,918 | €214,622 | -€71,295 | -24.9% |
| Trade receivables | 40 | €177,236 | €214,622 | +€37,386 | +21.1% |
| Other amounts receivable | 41 | €108,682 | €0 | -€108,682 | -100.0% |
| Cash at bank and in hand | 54/58 | €755,991 | €117,457 | -€638,534 | -84.5% |
| Deferred charges and accrued income | 490/1 | €492,594 | €3,641 | -€488,954 | -99.3% |
| Total equity and liabilities | 10/49 | €1,646,648 | €420,926 | -€1.2m | -74.4% |
| Equity | 10/15 | €214,497 | €214,303 | -€194 | -0.1% |
| Contributions | 10/11 | €78,086 | €78,086 | = | 0.0% |
| Capital | 10 | €78,086 | €78,086 | = | 0.0% |
| Issued capital | 100 | €78,086 | €78,086 | = | 0.0% |
| Reserves | 13 | €26,559 | €26,559 | = | 0.0% |
| Non-distributable reserves | 130/1 | €7,809 | €7,809 | = | 0.0% |
| Legal reserve | 130 | €7,809 | €7,809 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,852 | €109,658 | -€194 | -0.2% |
| Amounts payable | 17/49 | €1,432,151 | €206,623 | -€1.2m | -85.6% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €673,829 | €159,623 | -€514,206 | -76.3% |
| Current portion of amounts payable after more than one year | 42 | €4,854 | €0 | -€4,854 | -100.0% |
| Trade debts | 44 | €640,253 | €100,861 | -€539,393 | -84.2% |
| Suppliers | 440/4 | €640,253 | €100,861 | -€539,393 | -84.2% |
| Taxes, remuneration and social security | 45 | €28,721 | €58,762 | +€30,041 | +104.6% |
| Taxes | 450/3 | €547 | €15,363 | +€14,816 | +2710.9% |
| Remuneration and social security | 454/9 | €28,175 | €43,399 | +€15,225 | +54.0% |
| Accrued charges and deferred income | 492/3 | €758,322 | €47,000 | -€711,322 | -93.8% |
| Non-recurring operating income | 76A | €10,300 | €0 | -€10,300 | -100.0% |
| Remuneration, social security and pensions | 62 | €348,082 | €630,256 | +€282,174 | +81.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,814 | €32,042 | +€28,227 | +740.0% |
| Other operating charges | 640/8 | €3,286 | €1,003 | -€2,284 | -69.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €354,903 | €681,774 | +€326,870 | +92.1% |
| Operating profit (loss) | 9901 | -€279 | €18,473 | +€18,752 | |
| Financial income | 75/76B | €4,962 | €2,842 | -€2,120 | -42.7% |
| Recurring financial income | 75 | €4,962 | €2,842 | -€2,120 | -42.7% |
| Financial charges | 65/66B | €5,200 | €17,177 | +€11,977 | +230.3% |
| Recurring financial charges | 65 | €5,200 | €17,177 | +€11,977 | +230.3% |
| Profit (loss) for the period before taxes | 9903 | -€517 | €4,139 | +€4,656 | |
| Income taxes | 67/77 | €547 | €4,333 | +€3,787 | +692.9% |
| Profit (loss) for the period | 9904 | -€1,063 | -€194 | +€869 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,063 | -€194 | +€869 | +81.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.