AKROPOLIS-ADVISORS: 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.
AKROPOLIS-ADVISORS
Largest movements
- Receivables after one year -€72,334
down €72,334 (-100%), from €72,334 to €0
- Receivables within one year +€33,948
up €33,948 (+213%), from €15,903 to €49,852
of which Other amounts receivable: +€39,040
- Cash -€5,285
down €5,285 (-98.1%), from €5,385 to €100
mainly Net result for the year (-€37,023) and Receivables within one year (-€33,948)
- Reserves -€139,800
down €139,800 (-100%), from €139,800 to €0
of which Distributable reserves: -€128,740
- Profit (loss) carried forward +€102,777
up €102,777 (+98.8%), from -€104,045 to -€1,268
- Debts after one year -€32,892
down €32,892 (-100%), from €32,892 to €0
- Trade debts +€31,928
up €31,928 (+4,613%), from €692 to €32,620
- Current portion of long-term debt -€5,683
down €5,683 (-100%), from €5,683 to €0
- Gross operating margin -€31,862
down €31,862 (-4,204%), from -€758 to -€32,620
- Financial charges +€2,342
up €2,342 (+163%), from €1,434 to €3,777
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,622 | €49,952 | -€43,670 | -46.6% |
| Current assets | 29/58 | €93,622 | €49,952 | -€43,670 | -46.6% |
| Amounts receivable after more than one year | 29 | €72,334 | €0 | -€72,334 | -100% |
| Other amounts receivable | 291 | €72,334 | €0 | -€72,334 | -100% |
| Amounts receivable within one year | 40/41 | €15,903 | €49,852 | +€33,948 | +213% |
| Trade receivables | 40 | €5,092 | €0 | -€5,092 | -100% |
| Other amounts receivable | 41 | €10,811 | €49,852 | +€39,040 | +361% |
| Cash at bank and in hand | 54/58 | €5,385 | €100 | -€5,285 | -98.1% |
| Total equity and liabilities | 10/49 | €93,622 | €49,952 | -€43,670 | -46.6% |
| Equity | 10/15 | €54,355 | €17,332 | -€37,023 | -68.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €139,800 | €0 | -€139,800 | -100% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €9,200 | €0 | -€9,200 | -100% |
| Distributable reserves | 133 | €128,740 | €0 | -€128,740 | -100% |
| Profit (loss) carried forward | 14 | -€104,045 | -€1,268 | +€102,777 | +98.8% |
| Amounts payable | 17/49 | €39,268 | €32,620 | -€6,648 | -16.9% |
| Amounts payable after more than one year | 17 | €32,892 | €0 | -€32,892 | -100% |
| Financial debts | 170/4 | €32,892 | €0 | -€32,892 | -100% |
| Amounts payable within one year | 42/48 | €6,375 | €32,620 | +€26,245 | +412% |
| Current portion of amounts payable after more than one year | 42 | €5,683 | €0 | -€5,683 | -100% |
| Trade debts | 44 | €692 | €32,620 | +€31,928 | +4,613% |
| Suppliers | 440/4 | €692 | €32,620 | +€31,928 | +4,613% |
| Other operating charges | 640/8 | €507 | €650 | +€142 | +28.1% |
| Gross operating margin | 9900 | -€758 | -€32,620 | -€31,862 | -4,204% |
| Operating profit (loss) | 9901 | -€1,265 | -€33,270 | -€32,005 | -2,530% |
| Financial income | 75/76B | €0 | €24 | +€24 | |
| Recurring financial income | 75 | €0 | €24 | +€24 | |
| Financial charges | 65/66B | €1,434 | €3,777 | +€2,342 | +163% |
| Recurring financial charges | 65 | €1,434 | €3,777 | +€2,342 | +163% |
| Profit (loss) for the period before taxes | 9903 | -€2,699 | -€37,023 | -€34,323 | -1,272% |
| Profit (loss) for the period | 9904 | -€2,699 | -€37,023 | -€34,323 | -1,272% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,699 | -€37,023 | -€34,323 | -1,272% |
Source: filed annual accounts (NBB), financial years ended 30 September 2025 and 30 September 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.