Akropol: 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.
Akropol
Largest movements
- Receivables within one year +€52,049
up €52,049 (+1613.5%), from €3,226 to €55,275
of which Other amounts receivable: +€51,760
- Cash -€26,900
down €26,900 (-28.6%), from €94,084 to €67,185
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€52,049)
- Tangible fixed assets -€9,107
down €9,107 (-34.6%), from €26,299 to €17,192
of which Plant, machinery and equipment: -€4,885
- Stocks and contracts +€2,793
up €2,793 (+68.9%), from €4,056 to €6,850
- Trade debts +€24,552
up €24,552 (+319.7%), from €7,679 to €32,230
- Debts after one year -€5,035
down €5,035 (-37.5%), from €13,434 to €8,399
- Tax, wage and social debts -€3,734
down €3,734 (-35.9%), from €10,413 to €6,679
of which Taxes: -€3,887
- Reserves +€2,679
up €2,679 (+3.7%), from €73,111 to €75,790
of which Distributable reserves: +€2,679
- Gross operating margin -€67,701
down €67,701 (-27.8%), from €243,128 to €175,427
- Staff costs -€6,974
down €6,974 (-7.8%), from €89,338 to €82,364
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 | €129,516 | €148,687 | +€19,172 | +14.8% |
| Fixed assets | 21/28 | €27,162 | €18,055 | -€9,107 | -33.5% |
| Tangible fixed assets | 22/27 | €26,299 | €17,192 | -€9,107 | -34.6% |
| Plant, machinery and equipment | 23 | €8,316 | €3,432 | -€4,885 | -58.7% |
| Furniture and vehicles | 24 | €17,983 | €13,761 | -€4,222 | -23.5% |
| Financial fixed assets | 28 | €862 | €862 | = | 0.0% |
| Current assets | 29/58 | €102,354 | €130,633 | +€28,279 | +27.6% |
| Stocks and contracts in progress | 3 | €4,056 | €6,850 | +€2,793 | +68.9% |
| Stocks | 30/36 | €4,056 | €6,850 | +€2,793 | +68.9% |
| Amounts receivable within one year | 40/41 | €3,226 | €55,275 | +€52,049 | +1613.5% |
| Trade receivables | 40 | - | €289 | +€289 | |
| Other amounts receivable | 41 | €3,226 | €54,985 | +€51,760 | +1604.5% |
| Cash at bank and in hand | 54/58 | €94,084 | €67,185 | -€26,900 | -28.6% |
| Deferred charges and accrued income | 490/1 | €988 | €1,324 | +€336 | +34.1% |
| Total equity and liabilities | 10/49 | €129,516 | €148,687 | +€19,172 | +14.8% |
| Equity | 10/15 | €91,711 | €94,390 | +€2,679 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €73,111 | €75,790 | +€2,679 | +3.7% |
| Tax-exempt reserves | 132 | €3,028 | €3,028 | = | 0.0% |
| Distributable reserves | 133 | €70,083 | €72,762 | +€2,679 | +3.8% |
| Amounts payable | 17/49 | €37,805 | €54,297 | +€16,493 | +43.6% |
| Amounts payable after more than one year | 17 | €13,434 | €8,399 | -€5,035 | -37.5% |
| Financial debts | 170/4 | €13,434 | €8,399 | -€5,035 | -37.5% |
| Amounts payable within one year | 42/48 | €24,371 | €45,898 | +€21,527 | +88.3% |
| Current portion of amounts payable after more than one year | 42 | €4,835 | €5,035 | +€199 | +4.1% |
| Trade debts | 44 | €7,679 | €32,230 | +€24,552 | +319.7% |
| Suppliers | 440/4 | €7,679 | €32,230 | +€24,552 | +319.7% |
| Taxes, remuneration and social security | 45 | €10,413 | €6,679 | -€3,734 | -35.9% |
| Taxes | 450/3 | €5,954 | €2,067 | -€3,887 | -65.3% |
| Remuneration and social security | 454/9 | €4,459 | €4,612 | +€152 | +3.4% |
| Other amounts payable | 47/48 | €1,444 | €1,955 | +€511 | +35.4% |
| Remuneration, social security and pensions | 62 | €89,338 | €82,364 | -€6,974 | -7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,016 | €10,025 | +€9 | +0.1% |
| Other operating charges | 640/8 | €938 | €964 | +€26 | +2.8% |
| Gross operating margin | 9900 | €243,128 | €175,427 | -€67,701 | -27.8% |
| Operating profit (loss) | 9901 | €142,836 | €82,074 | -€60,763 | -42.5% |
| Financial income | 75/76B | €250 | €40 | -€210 | -84.2% |
| Recurring financial income | 75 | €250 | €40 | -€210 | -84.2% |
| Financial charges | 65/66B | €2,674 | €2,742 | +€69 | +2.6% |
| Recurring financial charges | 65 | €2,674 | €2,742 | +€69 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | €140,412 | €79,371 | -€61,042 | -43.5% |
| Income taxes | 67/77 | €288 | €1,692 | +€1,404 | +487.2% |
| Profit (loss) for the period | 9904 | €140,124 | €77,679 | -€62,445 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €140,124 | €77,679 | -€62,445 | -44.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.