AKT 3O: 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.
AKT 3O
Largest movements
- Cash -€44,797
down €44,797 (-34.0%), from €131,622 to €86,825
mainly Contributions, distributions and other (-€258,286) and Debts after one year (-€82,186)
- Tangible fixed assets -€28,031
down €28,031 (-2.8%), from €1.0m to €990,463
of which Land and buildings: -€20,177
- Debts after one year -€82,186
down €82,186 (-11.0%), from €748,887 to €666,701
- Other debts +€32,644
up €32,644 (+10.2%), from €321,016 to €353,659
- Tax, wage and social debts -€22,930
down €22,930 (-40.6%), from €56,425 to €33,494
- Depreciation +€8,904
up €8,904 (+26.9%), from €33,152 to €42,055
- Gross operating margin +€8,880
up €8,880 (+2.3%), from €390,078 to €398,958
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 | €1,237,275 | €1,162,893 | -€74,382 | -6.0% |
| Fixed assets | 21/28 | €1,018,823 | €990,792 | -€28,031 | -2.8% |
| Tangible fixed assets | 22/27 | €1,018,493 | €990,463 | -€28,031 | -2.8% |
| Land and buildings | 22 | €928,670 | €908,493 | -€20,177 | -2.2% |
| Plant, machinery and equipment | 23 | €4,284 | €5,067 | +€783 | +18.3% |
| Furniture and vehicles | 24 | €85,539 | €73,780 | -€11,759 | -13.7% |
| Other tangible fixed assets | 26 | - | €3,123 | +€3,123 | |
| Financial fixed assets | 28 | €330 | €330 | = | 0.0% |
| Current assets | 29/58 | €218,452 | €172,100 | -€46,352 | -21.2% |
| Amounts receivable within one year | 40/41 | €86,174 | €84,576 | -€1,598 | -1.9% |
| Trade receivables | 40 | €1,708 | - | -€1,708 | |
| Other amounts receivable | 41 | €84,466 | €84,576 | +€110 | +0.1% |
| Cash at bank and in hand | 54/58 | €131,622 | €86,825 | -€44,797 | -34.0% |
| Deferred charges and accrued income | 490/1 | €656 | €699 | +€43 | +6.6% |
| Total equity and liabilities | 10/49 | €1,237,275 | €1,162,893 | -€74,382 | -6.0% |
| Equity | 10/15 | €22,000 | €22,000 | = | 0.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Amounts payable | 17/49 | €1,215,275 | €1,140,893 | -€74,382 | -6.1% |
| Amounts payable after more than one year | 17 | €748,887 | €666,701 | -€82,186 | -11.0% |
| Financial debts | 170/4 | €748,887 | €666,701 | -€82,186 | -11.0% |
| Amounts payable within one year | 42/48 | €462,032 | €469,504 | +€7,472 | +1.6% |
| Current portion of amounts payable after more than one year | 42 | €80,893 | €82,187 | +€1,294 | +1.6% |
| Trade debts | 44 | €3,699 | €164 | -€3,535 | -95.6% |
| Suppliers | 440/4 | €3,699 | €164 | -€3,535 | -95.6% |
| Taxes, remuneration and social security | 45 | €56,425 | €33,494 | -€22,930 | -40.6% |
| Taxes | 450/3 | €56,425 | €33,494 | -€22,930 | -40.6% |
| Other amounts payable | 47/48 | €321,016 | €353,659 | +€32,644 | +10.2% |
| Accrued charges and deferred income | 492/3 | €4,356 | €4,687 | +€331 | +7.6% |
| Non-recurring operating income | 76A | €20,482 | - | -€20,482 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,152 | €42,055 | +€8,904 | +26.9% |
| Other operating charges | 640/8 | €2,103 | €2,222 | +€120 | +5.7% |
| Gross operating margin | 9900 | €390,078 | €398,958 | +€8,880 | +2.3% |
| Operating profit (loss) | 9901 | €354,824 | €354,681 | -€143 | 0.0% |
| Financial income | 75/76B | €1,022 | €196 | -€826 | -80.8% |
| Recurring financial income | 75 | €1,022 | €196 | -€826 | -80.8% |
| Financial charges | 65/66B | €12,559 | €12,543 | -€16 | -0.1% |
| Recurring financial charges | 65 | €12,559 | €12,543 | -€16 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €343,286 | €342,333 | -€953 | -0.3% |
| Income taxes | 67/77 | €82,466 | €84,048 | +€1,582 | +1.9% |
| Profit (loss) for the period | 9904 | €260,821 | €258,286 | -€2,535 | -1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €260,821 | €258,286 | -€2,535 | -1.0% |
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 20 October 2026 via checked.be.