AKTAN CONSTRUCTION: 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.
AKTAN CONSTRUCTION
Largest movements
- Receivables within one year -€41,479
down €41,479 (-7.7%), from €538,245 to €496,766
of which Trade receivables: -€314,294
- Cash -€21,507
down €21,507 (-53.9%), from €39,922 to €18,415
mainly Accrued charges and deferred income (-€139,765) and Tax, wage and social debts (-€41,958)
- Tangible fixed assets -€7,485
down €7,485 (-39.8%), from €18,792 to €11,307
of which Furniture and vehicles: -€5,401
- Accrued charges and deferred income -€139,765
down €139,765 (-56.5%), from €247,176 to €107,411
- Trade debts +€72,342
up €72,342 (+125%), from €58,013 to €130,355
of which Suppliers: +€72,342
- Tax, wage and social debts -€41,958
down €41,958 (-55.7%), from €75,322 to €33,364
- Profit (loss) carried forward +€35,687
up €35,687 (+51.3%), from €69,606 to €105,292
- Gross operating margin -€44,472
down €44,472 (-44.6%), from €99,706 to €55,234
- Taxes -€9,664
down €9,664 (-47.9%), from €20,167 to €10,502
- Financial income +€3,697
up €3,697 (+554%), from €668 to €4,365
- Depreciation +€2,731
up €2,731 (+30.9%), from €8,843 to €11,574
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 | €610,166 | €539,305 | -€70,862 | -11.6% |
| Fixed assets | 21/28 | €22,315 | €14,031 | -€8,285 | -37.1% |
| Tangible fixed assets | 22/27 | €18,792 | €11,307 | -€7,485 | -39.8% |
| Plant, machinery and equipment | 23 | €7,303 | €5,219 | -€2,084 | -28.5% |
| Furniture and vehicles | 24 | €11,489 | €6,089 | -€5,401 | -47.0% |
| Financial fixed assets | 28 | €3,523 | €2,723 | -€800 | -22.7% |
| Current assets | 29/58 | €587,851 | €525,274 | -€62,577 | -10.6% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €538,245 | €496,766 | -€41,479 | -7.7% |
| Trade receivables | 40 | €466,858 | €152,564 | -€314,294 | -67.3% |
| Other amounts receivable | 41 | €71,387 | €344,202 | +€272,815 | +382% |
| Cash at bank and in hand | 54/58 | €39,922 | €18,415 | -€21,507 | -53.9% |
| Deferred charges and accrued income | 490/1 | €9,683 | €10,092 | +€409 | +4.2% |
| Total equity and liabilities | 10/49 | €610,166 | €539,305 | -€70,862 | -11.6% |
| Equity | 10/15 | €79,606 | €115,292 | +€35,687 | +44.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,606 | €105,292 | +€35,687 | +51.3% |
| Amounts payable | 17/49 | €530,561 | €424,012 | -€106,549 | -20.1% |
| Amounts payable within one year | 42/48 | €283,385 | €316,601 | +€33,217 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €58,013 | €130,355 | +€72,342 | +125% |
| Suppliers | 440/4 | €58,013 | €130,355 | +€72,342 | +125% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €75,322 | €33,364 | -€41,958 | -55.7% |
| Taxes | 450/3 | €75,322 | €33,364 | -€41,958 | -55.7% |
| Other amounts payable | 47/48 | €150,050 | €152,882 | +€2,833 | +1.9% |
| Accrued charges and deferred income | 492/3 | €247,176 | €107,411 | -€139,765 | -56.5% |
| Remuneration, social security and pensions | 62 | €228 | €229 | +€1 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,843 | €11,574 | +€2,731 | +30.9% |
| Other operating charges | 640/8 | €578 | €700 | +€122 | +21.1% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €99,706 | €55,234 | -€44,472 | -44.6% |
| Operating profit (loss) | 9901 | €90,057 | €42,731 | -€47,326 | -52.6% |
| Financial income | 75/76B | €668 | €4,365 | +€3,697 | +554% |
| Recurring financial income | 75 | €668 | €4,365 | +€3,697 | +554% |
| Financial charges | 65/66B | €952 | €907 | -€46 | -4.8% |
| Recurring financial charges | 65 | €952 | €907 | -€46 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €89,773 | €46,189 | -€43,584 | -48.5% |
| Income taxes | 67/77 | €20,167 | €10,502 | -€9,664 | -47.9% |
| Profit (loss) for the period | 9904 | €69,606 | €35,687 | -€33,919 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €69,606 | €35,687 | -€33,919 | -48.7% |
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 21 October 2026 via checked.be.