AKT: what changed
Two fiscal 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.
AKT
Largest movements
- Receivables within one year +€203,233
new in 2025: €203,233
- Tangible fixed assets -€24,399
down €24,399 (-40.5%), from €60,252 to €35,853
of which Land and buildings: -€17,366
- Cash +€17,476
up €17,476 (+623.9%), from €2,801 to €20,277
mainly Net result for the year (+€194,662) and Investment in fixed assets (net) (+€17,328)
- Profit (loss) carried forward +€194,662
up €194,662 (+94.3%), from -€206,355 to -€11,692
- Trade debts +€3,634
up €3,634 (+44.6%), from €8,154 to €11,788
- Gross operating margin +€223,334
up €223,334, from -€20,658 to €202,676
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 | €63,053 | €259,362 | +€196,310 | +311.3% |
| Fixed assets | 21/28 | €60,252 | €35,853 | -€24,399 | -40.5% |
| Tangible fixed assets | 22/27 | €60,252 | €35,853 | -€24,399 | -40.5% |
| Land and buildings | 22 | €34,732 | €17,366 | -€17,366 | -50.0% |
| Furniture and vehicles | 24 | €25,520 | €18,487 | -€7,033 | -27.6% |
| Current assets | 29/58 | €2,801 | €223,510 | +€220,709 | +7879.5% |
| Amounts receivable within one year | 40/41 | - | €203,233 | +€203,233 | |
| Other amounts receivable | 41 | - | €203,233 | +€203,233 | |
| Cash at bank and in hand | 54/58 | €2,801 | €20,277 | +€17,476 | +623.9% |
| Total equity and liabilities | 10/49 | €63,053 | €259,362 | +€196,310 | +311.3% |
| Equity | 10/15 | -€78,320 | €116,342 | +€194,662 | |
| Contributions | 10/11 | €123,947 | €123,947 | = | 0.0% |
| Reserves | 13 | €4,088 | €4,088 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,151 | €1,151 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,151 | €1,151 | = | 0.0% |
| Distributable reserves | 133 | €2,936 | €2,936 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,355 | -€11,692 | +€194,662 | +94.3% |
| Amounts payable | 17/49 | €141,373 | €143,021 | +€1,647 | +1.2% |
| Amounts payable within one year | 42/48 | €141,373 | €143,021 | +€1,647 | +1.2% |
| Trade debts | 44 | €8,154 | €11,788 | +€3,634 | +44.6% |
| Suppliers | 440/4 | €8,154 | €11,788 | +€3,634 | +44.6% |
| Other amounts payable | 47/48 | €133,219 | €131,233 | -€1,986 | -1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,071 | €7,071 | = | 0.0% |
| Other operating charges | 640/8 | €1,287 | €1,511 | +€224 | +17.4% |
| Gross operating margin | 9900 | -€20,658 | €202,676 | +€223,334 | |
| Operating profit (loss) | 9901 | -€29,017 | €194,093 | +€223,110 | |
| Financial income | 75/76B | €4 | €641 | +€637 | +17509.9% |
| Recurring financial income | 75 | €4 | €641 | +€637 | +17509.9% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.4% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€29,085 | €194,662 | +€223,747 | |
| Profit (loss) for the period | 9904 | -€29,085 | €194,662 | +€223,747 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,085 | €194,662 | +€223,747 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.