AKTER BOUW: what changed
AKTER BOUW
Largest movements
- Receivables within one year +€50,427
up €50,427 (+65.3%), from €77,178 to €127,605
of which Trade receivables: +€57,016
- Tangible fixed assets +€26,244
up €26,244 (+789%), from €3,328 to €29,571
of which Furniture and vehicles: +€26,374
- Cash -€6,317
down €6,317 (-11.5%), from €55,079 to €48,763
mainly Receivables within one year (-€50,427) and Investment in fixed assets (net) (-€29,223)
- Profit (loss) carried forward +€43,275
up €43,275 (+45.1%), from €95,970 to €139,245
- Trade debts +€36,331
up €36,331 (+2,760%), from €1,316 to €37,647
- Other debts -€9,166
down €9,166 (-58.5%), from €15,673 to €6,507
- Gross operating margin -€13,746
down €13,746 (-15.5%), from €88,717 to €74,971
- Taxes +€8,231
up €8,231 (+44.9%), from €18,335 to €26,566
- Depreciation +€1,917
up €1,917 (+181%), from €1,062 to €2,980
- Financial charges +€896
up €896 (+656%), from €137 to €1,032
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €135,585 | €205,939 | +€70,354 | +51.9% |
| Fixed assets | 21/28 | €3,328 | €29,571 | +€26,244 | +789% |
| Tangible fixed assets | 22/27 | €3,328 | €29,571 | +€26,244 | +789% |
| Plant, machinery and equipment | 23 | €130 | - | -€130 | |
| Furniture and vehicles | 24 | €3,198 | €29,571 | +€26,374 | +825% |
| Current assets | 29/58 | €132,257 | €176,368 | +€44,110 | +33.4% |
| Amounts receivable within one year | 40/41 | €77,178 | €127,605 | +€50,427 | +65.3% |
| Trade receivables | 40 | €70,589 | €127,605 | +€57,016 | +80.8% |
| Other amounts receivable | 41 | €6,589 | - | -€6,589 | |
| Cash at bank and in hand | 54/58 | €55,079 | €48,763 | -€6,317 | -11.5% |
| Total equity and liabilities | 10/49 | €135,585 | €205,939 | +€70,354 | +51.9% |
| Equity | 10/15 | €98,970 | €142,245 | +€43,275 | +43.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,970 | €139,245 | +€43,275 | +45.1% |
| Amounts payable | 17/49 | €36,615 | €63,694 | +€27,079 | +74.0% |
| Amounts payable within one year | 42/48 | €36,615 | €63,694 | +€27,079 | +74.0% |
| Trade debts | 44 | €1,316 | €37,647 | +€36,331 | +2,760% |
| Suppliers | 440/4 | €1,316 | €37,647 | +€36,331 | +2,760% |
| Taxes, remuneration and social security | 45 | €19,626 | €19,540 | -€86 | -0.4% |
| Taxes | 450/3 | €18,000 | €18,691 | +€691 | +3.8% |
| Remuneration and social security | 454/9 | €1,626 | €849 | -€777 | -47.8% |
| Other amounts payable | 47/48 | €15,673 | €6,507 | -€9,166 | -58.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,062 | €2,980 | +€1,917 | +181% |
| Other operating charges | 640/8 | €1,339 | €1,723 | +€384 | +28.7% |
| Gross operating margin | 9900 | €88,717 | €74,971 | -€13,746 | -15.5% |
| Operating profit (loss) | 9901 | €86,315 | €70,268 | -€16,048 | -18.6% |
| Financial income | 75/76B | €514 | €606 | +€92 | +17.8% |
| Recurring financial income | 75 | €514 | €606 | +€92 | +17.8% |
| Financial charges | 65/66B | €137 | €1,032 | +€896 | +656% |
| Recurring financial charges | 65 | €137 | €1,032 | +€896 | +656% |
| Profit (loss) for the period before taxes | 9903 | €86,693 | €69,841 | -€16,852 | -19.4% |
| Income taxes | 67/77 | €18,335 | €26,566 | +€8,231 | +44.9% |
| Profit (loss) for the period | 9904 | €68,358 | €43,275 | -€25,083 | -36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €68,358 | €43,275 | -€25,083 | -36.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.