AKTAN KATRIN CONSULTING: 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 KATRIN CONSULTING
Largest movements
- Cash -€13,461
down €13,461 (-88.4%), from €15,227 to €1,766
mainly Tax, wage and social debts (-€15,415) and Net result for the year (-€4,135)
- Receivables within one year -€5,378
down €5,378 (-10.6%), from €50,563 to €45,185
of which Other amounts receivable: -€5,378
- Tangible fixed assets -€1,033
down €1,033 (-42.2%), from €2,450 to €1,417
- Tax, wage and social debts -€15,415
down €15,415 (-84.1%), from €18,327 to €2,911
- Profit (loss) carried forward -€4,135
down €4,135 (-8.7%), from €47,526 to €43,392
- Gross operating margin -€68,942
down €68,942, from €65,857 to -€3,085
- Taxes -€17,557
no longer reported in 2025 (was €17,557)
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 | €68,240 | €48,368 | -€19,872 | -29.1% |
| Fixed assets | 21/28 | €2,450 | €1,417 | -€1,033 | -42.2% |
| Tangible fixed assets | 22/27 | €2,450 | €1,417 | -€1,033 | -42.2% |
| Furniture and vehicles | 24 | €2,450 | €1,417 | -€1,033 | -42.2% |
| Current assets | 29/58 | €65,790 | €46,951 | -€18,839 | -28.6% |
| Amounts receivable within one year | 40/41 | €50,563 | €45,185 | -€5,378 | -10.6% |
| Trade receivables | 40 | €0 | €0 | = | |
| Other amounts receivable | 41 | €50,563 | €45,185 | -€5,378 | -10.6% |
| Cash at bank and in hand | 54/58 | €15,227 | €1,766 | -€13,461 | -88.4% |
| Total equity and liabilities | 10/49 | €68,240 | €48,368 | -€19,872 | -29.1% |
| Equity | 10/15 | €49,526 | €45,392 | -€4,135 | -8.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,526 | €43,392 | -€4,135 | -8.7% |
| Amounts payable | 17/49 | €18,714 | €2,976 | -€15,737 | -84.1% |
| Amounts payable within one year | 42/48 | €18,694 | €2,976 | -€15,717 | -84.1% |
| Trade debts | 44 | €367 | €65 | -€302 | -82.4% |
| Suppliers | 440/4 | €367 | €65 | -€302 | -82.4% |
| Taxes, remuneration and social security | 45 | €18,327 | €2,911 | -€15,415 | -84.1% |
| Taxes | 450/3 | €18,327 | €2,911 | -€15,415 | -84.1% |
| Other amounts payable | 47/48 | - | €0 | = | |
| Accrued charges and deferred income | 492/3 | €20 | €0 | -€20 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €723 | €1,033 | +€310 | +42.9% |
| Gross operating margin | 9900 | €65,857 | -€3,085 | -€68,942 | |
| Operating profit (loss) | 9901 | €65,134 | -€4,118 | -€69,252 | |
| Financial income | 75/76B | - | €0 | = | |
| Recurring financial income | 75 | - | €0 | = | |
| Financial charges | 65/66B | €50 | €16 | -€34 | -67.0% |
| Recurring financial charges | 65 | €50 | €16 | -€34 | -67.0% |
| Profit (loss) for the period before taxes | 9903 | €65,084 | -€4,135 | -€69,219 | |
| Income taxes | 67/77 | €17,557 | - | -€17,557 | |
| Profit (loss) for the period | 9904 | €47,526 | -€4,135 | -€51,661 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,526 | -€4,135 | -€51,661 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.