AKTEA: 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.
AKTEA
Largest movements
- Financial fixed assets +€287,100
up €287,100 (+8.8%), from €3.3m to €3.5m
- Debts after one year +€340,000
up €340,000 (+27.2%), from €1.3m to €1.6m
- Profit (loss) carried forward -€44,741
down €44,741 (-2.7%), from €1.6m to €1.6m
- Financial charges +€11,952
up €11,952 (+40.0%), from €29,860 to €41,812
- Financial income -€549
down €549 (-99.8%), from €550 to €1
of which Non-recurring financial income: -€550
- Gross operating margin +€435
up €435 (+18.9%), from -€2,299 to -€1,865
- Other operating charges +€32
up €32 (+3.1%), from €1,033 to €1,065
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 | €3,271,894 | €3,562,776 | +€290,882 | +8.9% |
| Fixed assets | 21/28 | €3,258,211 | €3,545,311 | +€287,100 | +8.8% |
| Financial fixed assets | 28 | €3,258,211 | €3,545,311 | +€287,100 | +8.8% |
| Current assets | 29/58 | €13,683 | €17,465 | +€3,782 | +27.6% |
| Amounts receivable within one year | 40/41 | €2,733 | €2,733 | +€0 | 0.0% |
| Trade receivables | 40 | €2,733 | €2,733 | = | 0.0% |
| Other amounts receivable | 41 | - | €0 | +€0 | |
| Cash at bank and in hand | 54/58 | €10,950 | €14,732 | +€3,782 | +34.5% |
| Total equity and liabilities | 10/49 | €3,271,894 | €3,562,776 | +€290,882 | +8.9% |
| Equity | 10/15 | €1,715,467 | €1,670,726 | -€44,741 | -2.6% |
| Contributions | 10/11 | €19,598 | €19,598 | = | 0.0% |
| Reserves | 13 | €55,000 | €55,000 | = | 0.0% |
| Distributable reserves | 133 | €55,000 | €55,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,640,869 | €1,596,128 | -€44,741 | -2.7% |
| Amounts payable | 17/49 | €1,556,426 | €1,892,050 | +€335,623 | +21.6% |
| Amounts payable after more than one year | 17 | €1,250,000 | €1,590,000 | +€340,000 | +27.2% |
| Financial debts | 170/4 | €1,250,000 | €1,590,000 | +€340,000 | +27.2% |
| Amounts payable within one year | 42/48 | €306,426 | €302,050 | -€4,377 | -1.4% |
| Trade debts | 44 | €1,010 | €389 | -€621 | -61.5% |
| Suppliers | 440/4 | €1,010 | €389 | -€621 | -61.5% |
| Other amounts payable | 47/48 | €305,416 | €301,661 | -€3,755 | -1.2% |
| Other operating charges | 640/8 | €1,033 | €1,065 | +€32 | +3.1% |
| Gross operating margin | 9900 | -€2,299 | -€1,865 | +€435 | +18.9% |
| Operating profit (loss) | 9901 | -€3,332 | -€2,930 | +€402 | +12.1% |
| Financial income | 75/76B | €550 | €1 | -€549 | -99.8% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +155% |
| Non-recurring financial income | 76B | €550 | - | -€550 | |
| Financial charges | 65/66B | €29,860 | €41,812 | +€11,952 | +40.0% |
| Recurring financial charges | 65 | €29,860 | €41,812 | +€11,952 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | -€32,642 | -€44,741 | -€12,099 | -37.1% |
| Income taxes | 67/77 | €0 | €0 | -€0 | -100% |
| Profit (loss) for the period | 9904 | -€32,642 | -€44,741 | -€12,099 | -37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€32,642 | -€44,741 | -€12,099 | -37.1% |
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 13 October 2026 via checked.be.