AKRONOS: 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.
AKRONOS
Largest movements
- Receivables after one year -€35,000
no longer reported in 2024 (was €35,000)
- Receivables within one year +€21,743
up €21,743 (+18.4%), from €118,040 to €139,783
of which Other amounts receivable: +€36,019
- Deferred charges and accrued income +€7,098
up €7,098 (+318.7%), from €2,227 to €9,325
- Tangible fixed assets -€3,633
down €3,633 (-74.6%), from €4,870 to €1,237
- Profit (loss) carried forward -€9,169
down €9,169, from €3,918 to -€5,252
- Trade debts +€8,453
up €8,453 (+175.2%), from €4,825 to €13,278
- Tax, wage and social debts -€5,835
down €5,835 (-71.1%), from €8,207 to €2,372
- Current portion of long-term debt -€2,814
no longer reported in 2024 (was €2,814)
- Gross operating margin -€13,428
down €13,428, from €235 to -€13,193
- Financial income +€5,826
up €5,826 (+261.6%), from €2,227 to €8,053
- Taxes -€2,240
no longer reported in 2024 (was €2,240)
- Other operating charges -€1,578
no longer reported in 2024 (was €1,578)
- Financial charges -€465
down €465 (-54.0%), from €862 to €397
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.
Cash bridge derived
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 | €162,068 | €151,869 | -€10,199 | -6.3% |
| Fixed assets | 21/28 | €4,870 | €1,237 | -€3,633 | -74.6% |
| Tangible fixed assets | 22/27 | €4,870 | €1,237 | -€3,633 | -74.6% |
| Furniture and vehicles | 24 | €4,870 | €1,237 | -€3,633 | -74.6% |
| Current assets | 29/58 | €157,198 | €150,632 | -€6,565 | -4.2% |
| Amounts receivable after more than one year | 29 | €35,000 | - | -€35,000 | |
| Trade receivables | 290 | €35,000 | - | -€35,000 | |
| Amounts receivable within one year | 40/41 | €118,040 | €139,783 | +€21,743 | +18.4% |
| Trade receivables | 40 | €33,776 | €19,500 | -€14,276 | -42.3% |
| Other amounts receivable | 41 | €84,264 | €120,283 | +€36,019 | +42.7% |
| Cash at bank and in hand | 54/58 | €1,931 | €1,523 | -€407 | -21.1% |
| Deferred charges and accrued income | 490/1 | €2,227 | €9,325 | +€7,098 | +318.7% |
| Total equity and liabilities | 10/49 | €162,068 | €151,869 | -€10,199 | -6.3% |
| Equity | 10/15 | €145,388 | €136,219 | -€9,169 | -6.3% |
| Contributions | 10/11 | €6,201 | €6,201 | = | 0.0% |
| Reserves | 13 | €135,270 | €135,270 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,410 | €133,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,918 | -€5,252 | -€9,169 | |
| Amounts payable | 17/49 | €16,679 | €15,650 | -€1,029 | -6.2% |
| Amounts payable within one year | 42/48 | €16,679 | €15,650 | -€1,029 | -6.2% |
| Current portion of amounts payable after more than one year | 42 | €2,814 | - | -€2,814 | |
| Trade debts | 44 | €4,825 | €13,278 | +€8,453 | +175.2% |
| Suppliers | 440/4 | €4,825 | €13,278 | +€8,453 | +175.2% |
| Taxes, remuneration and social security | 45 | €8,207 | €2,372 | -€5,835 | -71.1% |
| Taxes | 450/3 | €8,207 | €2,372 | -€5,835 | -71.1% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Non-recurring operating income | 76A | €14,793 | €5,207 | -€9,587 | -64.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,764 | €3,633 | -€131 | -3.5% |
| Other operating charges | 640/8 | €1,578 | - | -€1,578 | |
| Gross operating margin | 9900 | €235 | -€13,193 | -€13,428 | |
| Operating profit (loss) | 9901 | -€5,107 | -€16,826 | -€11,719 | -229.5% |
| Financial income | 75/76B | €2,227 | €8,053 | +€5,826 | +261.6% |
| Recurring financial income | 75 | €2,227 | €8,053 | +€5,826 | +261.6% |
| Financial charges | 65/66B | €862 | €397 | -€465 | -54.0% |
| Recurring financial charges | 65 | €862 | €397 | -€465 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,742 | -€9,169 | -€5,428 | -145.1% |
| Income taxes | 67/77 | €2,240 | - | -€2,240 | |
| Profit (loss) for the period | 9904 | -€5,982 | -€9,169 | -€3,188 | -53.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,982 | -€9,169 | -€3,188 | -53.3% |
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 11 October 2026 via checked.be.