AKROTOP: 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.
AKROTOP
Largest movements
- Receivables within one year -€7,649
down €7,649 (-8.4%), from €91,061 to €83,413
of which Trade receivables: -€18,947
- Cash -€1,033
down €1,033 (-23.4%), from €4,406 to €3,374
mainly Net result for the year (-€10,781)
- Reserves -€10,781
down €10,781 (-15.3%), from €70,285 to €59,504
of which Distributable reserves: -€10,781
- Trade debts +€2,070
up €2,070 (+397%), from €521 to €2,591
- Gross operating margin -€4,445
down €4,445 (-122%), from -€3,629 to -€8,074
- Financial charges -€1,114
down €1,114 (-43.9%), from €2,537 to €1,424
- Other operating charges -€788
down €788 (-38.0%), from €2,072 to €1,284
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 | €95,596 | €86,915 | -€8,681 | -9.1% |
| Current assets | 29/58 | €95,596 | €86,915 | -€8,681 | -9.1% |
| Amounts receivable within one year | 40/41 | €91,061 | €83,413 | -€7,649 | -8.4% |
| Trade receivables | 40 | €35,049 | €16,101 | -€18,947 | -54.1% |
| Other amounts receivable | 41 | €56,013 | €67,312 | +€11,299 | +20.2% |
| Cash at bank and in hand | 54/58 | €4,406 | €3,374 | -€1,033 | -23.4% |
| Deferred charges and accrued income | 490/1 | €128 | €128 | = | 0.0% |
| Total equity and liabilities | 10/49 | €95,596 | €86,915 | -€8,681 | -9.1% |
| Equity | 10/15 | €95,075 | €84,293 | -€10,781 | -11.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €70,285 | €59,504 | -€10,781 | -15.3% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Distributable reserves | 133 | €67,806 | €57,025 | -€10,781 | -15.9% |
| Amounts payable | 17/49 | €521 | €2,621 | +€2,100 | +403% |
| Amounts payable within one year | 42/48 | €521 | €2,621 | +€2,100 | +403% |
| Trade debts | 44 | €521 | €2,591 | +€2,070 | +397% |
| Suppliers | 440/4 | €521 | €2,591 | +€2,070 | +397% |
| Taxes, remuneration and social security | 45 | - | €30 | +€30 | |
| Taxes | 450/3 | - | €30 | +€30 | |
| Other operating charges | 640/8 | €2,072 | €1,284 | -€788 | -38.0% |
| Gross operating margin | 9900 | -€3,629 | -€8,074 | -€4,445 | -122% |
| Operating profit (loss) | 9901 | -€5,701 | -€9,357 | -€3,656 | -64.1% |
| Financial charges | 65/66B | €2,537 | €1,424 | -€1,114 | -43.9% |
| Recurring financial charges | 65 | €2,537 | €1,424 | -€1,114 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,239 | -€10,781 | -€2,542 | -30.9% |
| Profit (loss) for the period | 9904 | -€8,239 | -€10,781 | -€2,542 | -30.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,239 | -€10,781 | -€2,542 | -30.9% |
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 14 October 2026 via checked.be.