AKTAS 61: 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.
AKTAS 61
Largest movements
- Cash -€56,786
down €56,786 (-60.0%), from €94,694 to €37,908
mainly Receivables within one year (-€46,049) and Tax, wage and social debts (-€7,022)
- Receivables within one year +€46,049
up €46,049 (+85.0%), from €54,180 to €100,229
of which Other amounts receivable: +€59,195
- Stocks and contracts -€3,431
down €3,431 (-43.1%), from €7,954 to €4,523
- Tax, wage and social debts -€7,022
down €7,022 (-23.8%), from €29,534 to €22,512
of which Taxes: -€3,890
- Trade debts -€6,577
down €6,577 (-22.5%), from €29,266 to €22,688
- Current portion of long-term debt -€4,050
down €4,050 (-89.9%), from €4,505 to €454
- Reserves +€3,811
up €3,811 (+5.0%), from €75,990 to €79,801
of which Distributable reserves: +€3,811
- Gross operating margin -€39,255
down €39,255 (-41.5%), from €94,565 to €55,310
- Depreciation -€12,452
down €12,452 (-92.1%), from €13,522 to €1,069
- Taxes -€4,370
down €4,370 (-64.3%), from €6,796 to €2,426
- Staff costs -€3,595
down €3,595 (-7.3%), from €49,457 to €45,862
- Financial income +€3,115
up €3,115 (+338%), from €922 to €4,037
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €158,349 | €144,055 | -€14,294 | -9.0% |
| Fixed assets | 21/28 | €1,520 | €1,394 | -€126 | -8.3% |
| Tangible fixed assets | 22/27 | €1,520 | €1,394 | -€126 | -8.3% |
| Plant, machinery and equipment | 23 | €952 | €602 | -€350 | -36.8% |
| Furniture and vehicles | 24 | €568 | €792 | +€224 | +39.4% |
| Current assets | 29/58 | €156,828 | €142,661 | -€14,168 | -9.0% |
| Stocks and contracts in progress | 3 | €7,954 | €4,523 | -€3,431 | -43.1% |
| Stocks | 30/36 | €7,954 | €4,523 | -€3,431 | -43.1% |
| Amounts receivable within one year | 40/41 | €54,180 | €100,229 | +€46,049 | +85.0% |
| Trade receivables | 40 | €13,341 | €195 | -€13,146 | -98.5% |
| Other amounts receivable | 41 | €40,839 | €100,034 | +€59,195 | +145% |
| Cash at bank and in hand | 54/58 | €94,694 | €37,908 | -€56,786 | -60.0% |
| Total equity and liabilities | 10/49 | €158,349 | €144,055 | -€14,294 | -9.0% |
| Equity | 10/15 | €94,590 | €98,401 | +€3,811 | +4.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,990 | €79,801 | +€3,811 | +5.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,130 | €77,941 | +€3,811 | +5.1% |
| Amounts payable | 17/49 | €63,759 | €45,654 | -€18,105 | -28.4% |
| Amounts payable after more than one year | 17 | €455 | - | -€455 | |
| Financial debts | 170/4 | €455 | - | -€455 | |
| Amounts payable within one year | 42/48 | €63,305 | €45,654 | -€17,650 | -27.9% |
| Current portion of amounts payable after more than one year | 42 | €4,505 | €454 | -€4,050 | -89.9% |
| Trade debts | 44 | €29,266 | €22,688 | -€6,577 | -22.5% |
| Suppliers | 440/4 | €29,266 | €22,688 | -€6,577 | -22.5% |
| Taxes, remuneration and social security | 45 | €29,534 | €22,512 | -€7,022 | -23.8% |
| Taxes | 450/3 | €15,421 | €11,531 | -€3,890 | -25.2% |
| Remuneration and social security | 454/9 | €14,113 | €10,981 | -€3,132 | -22.2% |
| Remuneration, social security and pensions | 62 | €49,457 | €45,862 | -€3,595 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,522 | €1,069 | -€12,452 | -92.1% |
| Other operating charges | 640/8 | €3,457 | €3,658 | +€201 | +5.8% |
| Gross operating margin | 9900 | €94,565 | €55,310 | -€39,255 | -41.5% |
| Operating profit (loss) | 9901 | €28,129 | €4,721 | -€23,409 | -83.2% |
| Financial income | 75/76B | €922 | €4,037 | +€3,115 | +338% |
| Recurring financial income | 75 | €922 | €4,037 | +€3,115 | +338% |
| Financial charges | 65/66B | €2,637 | €2,521 | -€116 | -4.4% |
| Recurring financial charges | 65 | €2,637 | €2,521 | -€116 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €26,414 | €6,237 | -€20,177 | -76.4% |
| Income taxes | 67/77 | €6,796 | €2,426 | -€4,370 | -64.3% |
| Profit (loss) for the period | 9904 | €19,618 | €3,811 | -€15,807 | -80.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,618 | €3,811 | -€15,807 | -80.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.