AKROS: 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.
AKROS
Largest movements
- Stocks and contracts -€7,500
down €7,500 (-2.7%), from €280,000 to €272,500
- Receivables within one year -€7,412
down €7,412 (-10.5%), from €70,394 to €62,982
of which Trade receivables: -€6,412
- Other debts -€36,980
down €36,980 (-18.9%), from €195,312 to €158,332
- Short-term financial debts +€34,357
up €34,357 (+132%), from €26,118 to €60,476
- Trade debts -€7,834
down €7,834 (-28.1%), from €27,910 to €20,075
- Tax, wage and social debts -€3,710
down €3,710 (-81.0%), from €4,579 to €869
- Financial charges -€2,854
down €2,854 (-27.8%), from €10,264 to €7,410
- Gross operating margin -€2,593
down €2,593 (-21.1%), from €12,266 to €9,673
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.
Derived cash bridge
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 | €355,176 | €341,636 | -€13,541 | -3.8% |
| Current assets | 29/58 | €355,176 | €341,636 | -€13,541 | -3.8% |
| Stocks and contracts in progress | 3 | €280,000 | €272,500 | -€7,500 | -2.7% |
| Stocks | 30/36 | €280,000 | €272,500 | -€7,500 | -2.7% |
| Amounts receivable within one year | 40/41 | €70,394 | €62,982 | -€7,412 | -10.5% |
| Trade receivables | 40 | €60,991 | €54,579 | -€6,412 | -10.5% |
| Other amounts receivable | 41 | €9,404 | €8,404 | -€1,000 | -10.6% |
| Cash at bank and in hand | 54/58 | €2,441 | €3,498 | +€1,057 | +43.3% |
| Deferred charges and accrued income | 490/1 | €2,341 | €2,656 | +€315 | +13.5% |
| Total equity and liabilities | 10/49 | €355,176 | €341,636 | -€13,541 | -3.8% |
| Equity | 10/15 | €49,383 | €50,009 | +€626 | +1.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €25,930 | €25,930 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €24,071 | €24,071 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,861 | €5,487 | +€626 | +12.9% |
| Amounts payable | 17/49 | €305,793 | €291,626 | -€14,167 | -4.6% |
| Amounts payable within one year | 42/48 | €253,918 | €239,751 | -€14,167 | -5.6% |
| Financial debts | 43 | €26,118 | €60,476 | +€34,357 | +132% |
| Credit institutions | 430/8 | €26,118 | €60,476 | +€34,357 | +132% |
| Trade debts | 44 | €27,910 | €20,075 | -€7,834 | -28.1% |
| Suppliers | 440/4 | €27,910 | €20,075 | -€7,834 | -28.1% |
| Taxes, remuneration and social security | 45 | €4,579 | €869 | -€3,710 | -81.0% |
| Taxes | 450/3 | €4,579 | €869 | -€3,710 | -81.0% |
| Other amounts payable | 47/48 | €195,312 | €158,332 | -€36,980 | -18.9% |
| Accrued charges and deferred income | 492/3 | €51,875 | €51,875 | = | 0.0% |
| Non-recurring operating income | 76A | - | €6,836 | +€6,836 | |
| Other operating charges | 640/8 | €1,405 | €1,380 | -€24 | -1.7% |
| Gross operating margin | 9900 | €12,266 | €9,673 | -€2,593 | -21.1% |
| Operating profit (loss) | 9901 | €10,862 | €8,292 | -€2,569 | -23.7% |
| Financial income | 75/76B | €0 | €36 | +€35 | +9,527% |
| Recurring financial income | 75 | €0 | €36 | +€35 | +9,527% |
| Financial charges | 65/66B | €10,264 | €7,410 | -€2,854 | -27.8% |
| Recurring financial charges | 65 | €10,264 | €7,410 | -€2,854 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €598 | €918 | +€320 | +53.6% |
| Income taxes | 67/77 | €278 | €292 | +€14 | +5.0% |
| Profit (loss) for the period | 9904 | €320 | €626 | +€306 | +95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €320 | €626 | +€306 | +95.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.