AKTAS: 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.
AKTAS
Largest movements
- Cash +€17,320
up €17,320 (+121.0%), from €14,313 to €31,633
mainly Depreciation (+€9,967) and Receivables within one year (+€7,190)
- Receivables within one year -€7,190
down €7,190 (-4.6%), from €155,606 to €148,416
- Profit (loss) carried forward +€6,723
up €6,723 (+18.1%), from -€37,044 to -€30,322
- Purchases and services -€35,438
no longer reported in 2025 (was €35,438)
- Depreciation -€8,557
down €8,557 (-46.2%), from €18,524 to €9,967
- Gross operating margin -€6,570
down €6,570 (-23.5%), from €27,935 to €21,365
- Taxes -€3,672
no longer reported in 2025 (was €3,672)
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 | €465,838 | €473,655 | +€7,817 | +1.7% |
| Fixed assets | 21/28 | €281,920 | €279,607 | -€2,313 | -0.8% |
| Tangible fixed assets | 22/27 | €281,920 | €279,607 | -€2,313 | -0.8% |
| Land and buildings | 22 | €281,920 | €279,607 | -€2,313 | -0.8% |
| Current assets | 29/58 | €183,918 | €194,049 | +€10,130 | +5.5% |
| Amounts receivable within one year | 40/41 | €155,606 | €148,416 | -€7,190 | -4.6% |
| Other amounts receivable | 41 | €155,606 | €148,416 | -€7,190 | -4.6% |
| Cash at bank and in hand | 54/58 | €14,313 | €31,633 | +€17,320 | +121.0% |
| Deferred charges and accrued income | 490/1 | €14,000 | €14,000 | = | 0.0% |
| Total equity and liabilities | 10/49 | €465,838 | €473,655 | +€7,817 | +1.7% |
| Equity | 10/15 | €461,277 | €468,000 | +€6,723 | +1.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €398,321 | €398,321 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,000 | €10,000 | = | 0.0% |
| Distributable reserves | 133 | €388,321 | €388,321 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,044 | -€30,322 | +€6,723 | +18.1% |
| Amounts payable | 17/49 | €4,561 | €5,656 | +€1,095 | +24.0% |
| Amounts payable after more than one year | 17 | €4,000 | €5,200 | +€1,200 | +30.0% |
| Other amounts payable | 178/9 | €4,000 | €5,200 | +€1,200 | +30.0% |
| Amounts payable within one year | 42/48 | €561 | €456 | -€105 | -18.8% |
| Trade debts | 44 | €261 | €156 | -€105 | -40.4% |
| Suppliers | 440/4 | €261 | €156 | -€105 | -40.4% |
| Taxes, remuneration and social security | 45 | €300 | €300 | = | 0.0% |
| Remuneration and social security | 454/9 | €300 | €300 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €35,438 | - | -€35,438 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,524 | €9,967 | -€8,557 | -46.2% |
| Other operating charges | 640/8 | €4,063 | €4,124 | +€61 | +1.5% |
| Gross operating margin | 9900 | €27,935 | €21,365 | -€6,570 | -23.5% |
| Operating profit (loss) | 9901 | €5,348 | €7,273 | +€1,926 | +36.0% |
| Financial income | 75/76B | - | €10 | +€10 | |
| Recurring financial income | 75 | - | €10 | +€10 | |
| Financial charges | 65/66B | €511 | €561 | +€50 | +9.7% |
| Recurring financial charges | 65 | €511 | €561 | +€50 | +9.7% |
| Profit (loss) for the period before taxes | 9903 | €4,837 | €6,723 | +€1,886 | +39.0% |
| Income taxes | 67/77 | €3,672 | - | -€3,672 | |
| Profit (loss) for the period | 9904 | €1,164 | €6,723 | +€5,558 | +477.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,164 | €6,723 | +€5,558 | +477.4% |
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.