AKTOR KNOWLEDGE TECHNOLOGY (0464.839.440): financials and annual accounts

AKTOR KNOWLEDGE TECHNOLOGY

Brussels ·KBO/BCE: BE 0464.839.440

Line	2024	2023	2022	2021	2020	2019	2018	2015	2014	2013	2012	2011	2010	2009	2008
Balance sheet: assets
Total assets`20/58`	2.9m	3.1m	8.1m	8.1m	9.7m	9.6m	11.4m	384.1m	383.3m	392.0m	390.0m	384.2m	386.1m	362.9m	364.4m
Fixed assets`21/28`	1.0m	1.2m	1.3m	1.6m	1.9m	2.2m	3.7m	837	1,491	-	-	-	-	6,668	5,847
Intangible fixed assets`21`	963,985	1.1m	1.3m	1.6m	1.8m	2.0m	3.7m	-	-	-	-	-	-	-	-
Tangible fixed assets`22/27`	15,236	49,004	20,411	42,382	81,801	125,914	1,695	837	1,491	1,063	-	-	-	6,668	5,847
Plant, machinery and equipment`23`	3,600	8,087	6,252	3,950	19,008	16,398	1,695	837	1,491	1,063	-	-	-	6,668	5,164
Furniture and vehicles`24`	3,677	-	-	-	-	-	-	-	-	-	-	-	-	-	683
Other tangible fixed assets`26`	6,251	-	14,159	38,432	62,705	86,978	-	-	-	-	-	-	-	-	-
Assets under construction and advance payments`27`	1,708	40,917	-	-	88	22,538	-	-	-	-	-	-	-	-	-
Financial fixed assets`28`	24,871	24,871	-	-	-	-	-	-	-	-	-	-	-	-	-
Other financial fixed assets`284/8`	24,871	24,871	-	-	-	-	-	-	-	-	-	-	-	-	-
Amounts receivable and cash guarantees`285/8`	24,871	24,871	-	-	-	-	-	-	-	-	-	-	-	-	-
Current assets`29/58`	1.9m	2.0m	6.8m	6.5m	7.9m	7.4m	7.7m	384.1m	383.3m	392.0m	390.0m	384.2m	386.1m	362.9m	364.4m
Amounts receivable after more than one year`29`	-	-	-	-	-	-	-	378.3m	377.4m	386.5m	384.4m	378.5m	379.4m	362.7m	363.9m
Other amounts receivable`291`	-	-	-	-	-	-	-	378.3m	377.4m	386.5m	384.4m	378.5m	379.4m	362.7m	363.9m
Amounts receivable within one year`40/41`	1.9m	2.0m	6.8m	6.5m	7.8m	7.2m	7.4m	5.8m	5.8m	5.5m	5.7m	5.7m	6.5m	62,602	354,843
Trade receivables`40`	311,139	347,036	527,273	369,963	713,103	781,276	661,049	29,206	2,222	28,449	252,449	344,175	1.1m	59,918	9,561
Other amounts receivable`41`	1.5m	1.6m	6.3m	6.1m	7.1m	6.5m	6.8m	5.8m	5.8m	5.4m	5.4m	5.3m	5.3m	2,685	345,282
Cash at bank and in hand`54/58`	-	-	-	-	-	174,017	299,012	25,263	126,236	-	-	54,965	234,685	144,535	94,282
Deferred charges and accrued income`490/1`	-	-	-	-	7,518	-	-	-	-	-	-	-	-	-	-
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	2.9m	3.1m	8.1m	8.1m	9.7m	9.6m	11.4m	384.1m	383.3m	392.0m	390.0m	384.2m	386.1m	362.9m	364.4m
Equity`10/15`	1.7m	1.8m	136,025	219,389	-669,792	-545,475	959,705	378.6m	377.1m	386.1m	384.1m	376.1m	369.7m	362.2m	352.4m
Contributions`10/11`	1.6m	1.6m	427,665	427,665	256,493	256,493	250,000	350.1m	350.1m	-	350.1m	350.1m	350.1m	350.1m	350.1m
Capital`10`	1.6m	1.6m	427,665	427,665	-	256,493	-	-	-	350.1m	-	-	-	-	-
Issued capital`100`	1.6m	1.6m	439,772	439,772	268,600	268,600	250,000	350.1m	350.1m	350.1m	350.1m	350.1m	350.1m	350.1m	350.1m
Uncalled capital`101`	12,107	12,107	12,107	12,107	12,107	12,107	-	-	-	-	-	-	-	-	-
Reserves`13`	26,860	26,860	26,860	26,860	26,860	26,860	25,000	3.2m	3.0m	3.0m	2.9m	2.5m	2.2m	1.8m	1.3m
Non-distributable reserves`130/1`	26,860	26,860	26,860	26,860	26,860	26,860	-	-	-	-	-	-	-	-	-
Legal reserve`130`	26,860	26,860	26,860	26,860	26,860	26,860	25,000	3.2m	3.0m	3.0m	2.9m	2.5m	2.2m	1.8m	1.3m
Profit (loss) carried forward`14`	98,092	171,857	-318,500	-235,136	-953,145	-828,828	684,705	25.4m	24.0m	33.1m	31.2m	23.6m	17.4m	10.3m	1.0m
Amounts payable`17/49`	1.1m	1.3m	8.0m	7.8m	10.4m	10.1m	10.5m	5.5m	6.2m	5.9m	5.9m	8.1m	16.5m	753,600	12.0m
Amounts payable within one year`42/48`	925,699	1.2m	8.0m	7.8m	10.4m	10.1m	10.5m	5.5m	6.2m	5.9m	5.9m	8.1m	16.5m	753,600	12.0m
Current portion of amounts payable after more than one year`42`	-	-	-	936,035	3.8m	3.8m	3.8m	-	-	-	-	-	-	-	-
Financial debts`43`	-	-	1.1m	-	-	-	-	-	689,030	115,408	445,648	2.5m	10.7m	579,542	700,023
Credit institutions`430/8`	-	-	-	-	-	-	-	-	-	-	64,104	116,452	-	-	-
Other loans`439`	-	-	1.1m	-	-	-	-	-	689,030	115,408	381,543	2.4m	10.7m	579,542	700,023
Trade debts`44`	105,161	157,508	338,025	455,904	390,994	266,431	382,531	48,769	145,804	358,612	68,558	112,309	110,566	10,913	115,080
Suppliers`440/4`	105,161	157,508	338,025	455,904	390,994	266,431	382,531	48,769	145,804	358,612	68,558	112,309	110,566	10,913	115,080
Taxes, remuneration and social security`45`	794,535	950,848	6.3m	6.0m	6.1m	5.9m	5.9m	5.4m	5.4m	5.4m	5.4m	5.5m	5.6m	163,144	141,674
Taxes`450/3`	112,856	207,528	5.5m	5.4m	5.5m	5.6m	5.6m	5.4m	5.3m	5.3m	5.4m	5.4m	5.5m	45,133	14,102
Remuneration and social security`454/9`	681,679	743,320	836,527	586,950	562,372	325,121	323,033	55,141	59,289	108,017	69,395	119,412	139,181	118,012	127,572
Other amounts payable`47/48`	26,003	50,493	224,463	366,525	125,529	180,346	445,414	-	-	-	-	-	-	-	11.0m
Accrued charges and deferred income`492/3`	194,913	155,308	39,874	80,991	-	2,906	4,714	-	-	-	-	-	-	-	-
Income statement
Operating income`70/76A`	7.4m	7.6m	7.3m	6.9m	6.3m	6.7m	2.4m	460,312	676,134	-	1.0m	965,788	983,236	886,390	1.1m
Turnover`70`	7.4m	7.6m	7.3m	6.9m	6.3m	6.6m	2.4m	423,717	391,298	523,620	907,215	965,788	983,236	649,965	1.0m
Other operating income`74`	-	-	26,100	-	-	-	-	-	-	10,854	-	-	-	-	-
Non-recurring operating income`76A`	-	-	-	-	33,619	71,488	557	-	-	-	-	-	-	-	-
Operating charges`60/66A`	7.3m	7.5m	7.3m	7.0m	6.3m	8.0m	2.5m	443,620	589,600	-	860,520	826,806	965,369	916,922	1.0m
Goods for resale, raw materials and consumables`60`	-	-	-	-	-	-	-	-	-	-	-	-	14,998	35,994	34,953
Purchases`600/8`	-	-	-	-	-	-	-	-	-	-	-	-	14,998	35,994	34,953
Services and other goods`61`	4.1m	4.2m	4.1m	4.1m	3.4m	3.6m	1.6m	48,274	190,038	72,105	177,836	167,861	189,169	104,011	203,886
Remuneration, social security and pensions`62`	2.9m	3.0m	2.9m	2.6m	2.6m	2.8m	727,956	394,399	398,601	319,757	682,287	658,800	755,930	769,813	758,229
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	280,627	256,980	264,521	271,741	270,063	411,425	164,084	654	374	97	-	-	3,245	5,010	2,818
Other operating charges`640/8`	11,020	25,257	9,414	21,368	-	-	-	293	587	337	397	144	2,027	2,093	1,987
Non-recurring operating charges`66A`	-	-	-	-	-	1.3m	-	-	-	-	-	-	3,423	-	-
Operating profit (loss)`9901`	18,916	67,506	49,607	-75,422	-51,151	-1.3m	-84,869	16,692	86,534	142,178	149,191	138,982	17,867	-30,531	53,258
Financial income`75/76B`	61,468	44,082	14,198	31,342	16,258	18,842	-	1.6m	2.5m	-	7.9m	7.3m	7.6m	10.0m	18.1m
Recurring financial income`75`	61,468	44,082	14,198	31,342	16,258	18,842	-	1.6m	2.5m	1.9m	7.9m	7.3m	7.6m	10.0m	18.1m
Income from current assets`751`	61,468	24,026	-	4,872	1,938	10,090	-	1.6m	2.5m	1.9m	7.9m	6.5m	5.3m	8.9m	17.9m
Other financial income`752/9`	-	20,056	14,198	26,470	14,320	8,752	-	16,282	15,715	59	238	785,798	2.3m	1.1m	117,608
Financial charges`65/66B`	43,379	14,361	46,422	43,567	32,645	41,263	6,537	25,901	21,932	-	15,738	991,011	78,510	210,785	6.0m
Recurring financial charges`65`	43,379	14,361	46,422	43,567	32,645	41,263	6,537	25,901	21,932	9,297	15,738	991,011	78,510	210,785	6.0m
Debt charges`650`	40,636	14,361	23,003	43,567	32,645	41,263	6,537	0	-	1,467	10,001	76,276	77,565	8,398	21,837
Other financial charges`652/9`	2,743	-	23,419	-	-	-	-	25,901	21,932	7,830	5,737	914,735	945	202,387	6.0m
Profit (loss) for the period before taxes`9903`	37,005	97,227	17,383	-87,647	-67,538	-1.4m	-91,406	1.6m	2.6m	2.0m	8.0m	6.4m	7.5m	9.8m	12.1m
Income taxes`67/77`	110,770	-74,630	100,747	23,172	56,779	174,911	64,695	59,637	-	-	-	-	-	-	-
Taxes`670/3`	110,770	134,000	100,747	23,172	56,779	174,911	64,695	59,637	-	-	-	-	-	-	-
Tax adjustments and reversals of tax provisions`77`	-	208,630	-	-	-	-	-	-	-	-	-	-	-	-	-
Profit (loss) for the period`9904`	-73,765	171,857	-83,364	-110,819	-124,317	-1.5m	-156,101	1.5m	2.6m	2.0m	8.0m	6.4m	7.5m	9.8m	12.1m
Profit (loss) for the period to be appropriated`9905`	-73,765	171,857	-83,364	-110,819	-124,317	-1.5m	-156,101	1.5m	2.6m	2.0m	8.0m	6.4m	7.5m	9.8m	12.1m
Appropriation of the result
Profit (loss) to be appropriated`9906`	98,092	-146,643	-318,500	-1.1m	-953,145	-828,828	684,705	25.6m	35.6m	33.2m	31.6m	23.9m	17.8m	10.8m	12.6m
Profit (loss) brought forward from the previous period`14P`	171,857	-318,500	-235,136	-953,145	-	706,613	-	-	-	31.2m	-	-	-	-	-
Transfer from equity`791/2`	-	318,500	-	828,828	-	-	-	-	-	-	-	-	-	-	-
Withdrawal from contributions`791`	-	318,500	-	828,828	-	-	-	-	-	-	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	206,011	-	100,100	401,000	322,000	375,000	489,000	604,000
To the legal reserve`6920`	-	-	-	-	-	-	-	206,011	-	100,100	401,000	322,000	375,000	489,000	604,000
Profit to be distributed`694/7`	-	-	-	-	-	-	-	-	11.6m	-	-	-	-	-	11.0m
Return on contributions (dividend)`694`	-	-	-	-	-	-	-	-	11.6m	-	-	-	-	-	11.0m
Social balance sheet
Average staff (FTE)`9087`	20.1	20.3	20.5	19.7	17.1	16.6	3.1	3.6	3.6	3.6	4.4	6.8	8.6	9.8	10.2
Men (FTE)`1003`	9.2	10.4	11.4	11.5	9	-	2	2	2	-	2.8	-	-	-	-
Women (FTE)`1003`	10.9	9.9	9.1	8.2	8.1	-	1.1	1.6	1.6	-	1.6	-	-	-	-
Hours worked`1013`	29,078	31,273	31,148	29,981	25,597	-	4,573	5,998	6,250	-	7,501	11,565	14,782	15,829	17,185
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Financial year	Type	Filed	Reference	Document
31-12-2025	full format	01-06-2026	2026-00135216	PDF
31-12-2024	full format	24-06-2025	2025-00169018	PDF
31-12-2023	full format	09-07-2024	2024-00224800	PDF
31-12-2022	full format	20-06-2023	2023-00138347	PDF
31-12-2021	full format	01-06-2022	2022-20040975	PDF
31-12-2020	full format	20-12-2021	2021-81300494	PDF
31-12-2019	full format	27-10-2021	2021-73800413	PDF
31-12-2018	full format	20-12-2019	2019-77100028	PDF
31-12-2017	full format	17-05-2018	2018-13400134	PDF
31-12-2016	full format	30-06-2017	2017-25600208	PDF
31-12-2015	full format	20-07-2016	2016-34500124	PDF
31-12-2014	full format	07-07-2015	2015-29300343	PDF
31-12-2013	full format	18-09-2014	2014-59200171	PDF
31-12-2012	full format	08-11-2013	2013-65800226	PDF
31-12-2011	full format	28-06-2012	2012-22400300	PDF
31-12-2010	full format	09-06-2011	2011-16500136	PDF
31-12-2009	full format	01-07-2010	2010-26000448	PDF
31-12-2008	full format	02-06-2009	2009-19500032	PDF
31-12-2007	full format	27-06-2008	2008-29500057	PDF
31-12-2006	full format	26-06-2007	2007-26800259	PDF
31-12-2005	full format	23-06-2006	2006-29200172	PDF
30-12-2004	full format	29-06-2005	2005-34800186	PDF
30-12-2003	full format	17-06-2004	2004-25400189	PDF
30-12-2002	full format	26-06-2003	2003-29400185	PDF
30-12-2001	full format	24-06-2002	2002-24300031	PDF
30-12-2000	full format	14-06-2001	2001-20500173	PDF
30-12-1999	full format	27-06-2000	2000-27700218	PDF

Line	2024	2023	2022	2021	2020	2019	2018	2015	2014	2013	2012	2011	2010	2009	2008
EBITDA	299,543	324,486	314,128	196,319	218,912	-926,684	79,215	17,346	86,908	142,275	-	-	21,112	-25,521	56,076
Cash flow	206,862	428,837	181,157	160,922	145,746	-1.1m	7,983	1.5m	2.6m	2.0m	-	-	7.5m	9.8m	12.1m
Investment in fixed assets (approximation)	128,578	49,147	6,123	-4,104	12,062	155,190	4.0m	0	802	1,159	-	-	-3,423	5,831	7,150
Change in cash	-	-	-	-	-	-124,995	-	-100,973	-	-	-	-179,720	90,149	50,253	-
Working capital	924,938	805,695	-1.2m	-1.3m	-2.5m	-2.7m	-2.8m	378.6m	377.1m	386.1m	384.1m	376.1m	369.7m	362.2m	352.4m
EBIT margin	0.3%	0.9%	0.7%	-1.1%	-0.8%	-20.2%	-3.5%	3.9%	22.1%	27.2%	16.4%	14.4%	1.8%	-4.7%	5.1%
Solvency	60.7%	57.9%	1.7%	2.7%	-6.9%	-5.7%	8.4%	98.6%	98.4%	98.5%	98.5%	97.9%	95.7%	99.8%	96.7%
Current ratio	2.00	1.70	0.85	0.83	0.76	0.73	0.74	70.30	61.44	66.40	65.67	47.25	23.45	-	30.47
Debt to equity	0.65	0.73	58.81	35.73	-	-	10.92	0.01	0.02	0.02	0.02	0.02	0.04	0.00	0.03
ROE	-4.3%	9.5%	-61.3%	-50.5%	-	-	-16.3%	0.4%	0.7%	0.5%	2.1%	1.7%	2.0%	2.7%	3.4%
ROA	-2.6%	5.5%	-1.0%	-1.4%	-1.3%	-16.1%	-1.4%	0.4%	0.7%	0.5%	2.1%	1.7%	1.9%	2.7%	3.3%
Interest coverage	7.37	22.59	13.66	4.51	6.71	-22.46	12.12	over 100	-	96.98	-	-	0.27	-3.04	2.57
Customer credit	15 days	17 days	26 days	19 days	42 days	43 days	100 days	25 days	2 days	20 days	102 days	130 days	424 days	34 days	3 days
Supplier credit	9 days	14 days	30 days	40 days	42 days	27 days	87 days	369 days	280 days	1815 days	141 days	244 days	198 days	28 days	176 days

Item	31-12-2024	31-12-2023	31-12-2022	31-12-2021
Employees at the balance-sheet date	22	21	22	20
full-time	17	18	19	17
part-time	5	3	3	3
in full-time equivalents	20.8	20.2	21.2	19.2
Average over the year, in full-time equivalents	20.1	20.3	20.5	19.7
On a permanent contract	22	21	22	20
Joined	4	5	3	2
Left	3	6	1	1
Training hours	352	99	175	120

Item	2024	2023	2022	2021	2019
Tangible fixed assets	-	€49,147	€6,123	-	€155,190
Intangible fixed assets	€128,578	-	-	-	-
Depreciation and write-downs of the year	€280,627	€256,980	€264,521	€271,741	€411,425

AKTOR KNOWLEDGE TECHNOLOGY

Annual accounts 2024

Money flows

Balance sheet

Change in equityin €m

Change in cash

Position in the sector

Solvency60.7%

Current ratio2.00

Return on assets-2.6%

Staff

Men and women54% women

Staff cost per FTE€145,643

Joined and left+1

Filed annual accounts

Filings

Subsidies and aid

European Union 2025, 1 entry, €37,092 in total

Projects

Key figures and ratios

Social balance sheet

Investments

Auditor

Public contracts

Insights on AKTOR KNOWLEDGE TECHNOLOGY

Next steps

Item	2024	2023	2022	2021	2019
Fee for the audit	€35,000	€35,000	€35,000	€35,000	€24,398
Other work by the auditor	-	-	-	€1,000	-
Work by persons linked to the auditor	€8,835	-	€7,000	-	-