AKRONIS: 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.
AKRONIS
Largest movements
- Cash +€25,357
up €25,357 (+57.1%), from €44,432 to €69,790
mainly Other debts (+€55,141) and Net result for the year (+€51,295)
- Tangible fixed assets -€21,130
down €21,130 (-23.1%), from €91,595 to €70,464
of which Furniture and vehicles: -€15,449
- Deferred charges and accrued income -€3,646
down €3,646 (-98.8%), from €3,690 to €45
- Reserves -€86,504
down €86,504 (-80.9%), from €106,904 to €20,400
of which Distributable reserves: -€86,504
- Other debts +€55,141
up €55,141 (+4460.0%), from €1,236 to €56,377
- Profit (loss) carried forward +€27,799
up €27,799 (+159.8%), from €17,401 to €45,200
- Tax, wage and social debts +€13,209
up €13,209 (+145.6%), from €9,074 to €22,283
of which Taxes: +€13,209
- Debts after one year -€11,535
down €11,535 (-48.7%), from €23,708 to €12,172
- Gross operating margin +€11,353
up €11,353 (+14.1%), from €80,375 to €91,728
- Taxes +€3,215
up €3,215 (+31.6%), from €10,158 to €13,373
- Other operating charges -€3,013
down €3,013 (-69.7%), from €4,324 to €1,311
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.
Cash bridge derived
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 | €175,119 | €176,576 | +€1,457 | +0.8% |
| Fixed assets | 21/28 | €91,595 | €70,464 | -€21,130 | -23.1% |
| Tangible fixed assets | 22/27 | €91,595 | €70,464 | -€21,130 | -23.1% |
| Furniture and vehicles | 24 | €43,295 | €27,847 | -€15,449 | -35.7% |
| Other tangible fixed assets | 26 | €48,300 | €42,618 | -€5,682 | -11.8% |
| Current assets | 29/58 | €83,524 | €106,111 | +€22,587 | +27.0% |
| Amounts receivable within one year | 40/41 | €35,402 | €36,277 | +€875 | +2.5% |
| Trade receivables | 40 | €31,100 | €32,000 | +€900 | +2.9% |
| Other amounts receivable | 41 | €4,302 | €4,277 | -€25 | -0.6% |
| Cash at bank and in hand | 54/58 | €44,432 | €69,790 | +€25,357 | +57.1% |
| Deferred charges and accrued income | 490/1 | €3,690 | €45 | -€3,646 | -98.8% |
| Total equity and liabilities | 10/49 | €175,119 | €176,576 | +€1,457 | +0.8% |
| Equity | 10/15 | €128,304 | €69,600 | -€58,705 | -45.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €106,904 | €20,400 | -€86,504 | -80.9% |
| Non-distributable reserves | 130/1 | €400 | €400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €400 | €400 | = | 0.0% |
| Distributable reserves | 133 | €106,504 | €20,000 | -€86,504 | -81.2% |
| Profit (loss) carried forward | 14 | €17,401 | €45,200 | +€27,799 | +159.8% |
| Amounts payable | 17/49 | €46,815 | €106,976 | +€60,161 | +128.5% |
| Amounts payable after more than one year | 17 | €23,708 | €12,172 | -€11,535 | -48.7% |
| Financial debts | 170/4 | €23,708 | €12,172 | -€11,535 | -48.7% |
| Amounts payable within one year | 42/48 | €23,023 | €94,626 | +€71,603 | +311.0% |
| Current portion of amounts payable after more than one year | 42 | €10,932 | €11,535 | +€603 | +5.5% |
| Trade debts | 44 | €1,780 | €4,430 | +€2,650 | +148.9% |
| Suppliers | 440/4 | €1,780 | €4,430 | +€2,650 | +148.9% |
| Taxes, remuneration and social security | 45 | €9,074 | €22,283 | +€13,209 | +145.6% |
| Taxes | 450/3 | €6,164 | €19,373 | +€13,209 | +214.3% |
| Remuneration and social security | 454/9 | €2,910 | €2,910 | = | 0.0% |
| Other amounts payable | 47/48 | €1,236 | €56,377 | +€55,141 | +4460.0% |
| Accrued charges and deferred income | 492/3 | €84 | €178 | +€93 | +110.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,026 | €23,230 | -€796 | -3.3% |
| Other operating charges | 640/8 | €4,324 | €1,311 | -€3,013 | -69.7% |
| Non-recurring operating charges | 66A | €314 | €421 | +€106 | +33.8% |
| Gross operating margin | 9900 | €80,375 | €91,728 | +€11,353 | +14.1% |
| Operating profit (loss) | 9901 | €51,710 | €66,766 | +€15,055 | +29.1% |
| Financial charges | 65/66B | €2,387 | €2,097 | -€289 | -12.1% |
| Recurring financial charges | 65 | €2,387 | €2,097 | -€289 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €49,324 | €64,668 | +€15,345 | +31.1% |
| Income taxes | 67/77 | €10,158 | €13,373 | +€3,215 | +31.6% |
| Profit (loss) for the period | 9904 | €39,165 | €51,295 | +€12,130 | +31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €39,165 | €51,295 | +€12,130 | +31.0% |
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 11 October 2026 via checked.be.