AKTIF GROUP: what changed
AKTIF GROUP
Largest movements
- Cash -€19,751
down €19,751 (-89.7%), from €22,010 to €2,259
mainly Net result for the year (-€36,957) and Tax, wage and social debts (-€7,054)
- Receivables within one year -€15,873
down €15,873 (-49.7%), from €31,921 to €16,048
of which Other amounts receivable: -€8,736
- Deferred charges and accrued income -€1,686
down €1,686 (-57.6%), from €2,927 to €1,241
- Tangible fixed assets -€1,644
down €1,644 (-46.6%), from €3,523 to €1,880
- Reserves -€23,935
no longer reported in 2024 (was €23,935)
- Profit (loss) carried forward -€13,022
new in 2024: -€13,022
- Tax, wage and social debts -€7,054
down €7,054 (-47.2%), from €14,937 to €7,883
- Trade debts +€5,058
up €5,058 (+67.5%), from €7,499 to €12,558
- Gross operating margin -€67,913
down €67,913, from €35,982 to -€31,931
- Taxes -€6,883
down €6,883 (-98.5%), from €6,989 to €106
- Other operating charges -€1,064
down €1,064 (-40.4%), from €2,634 to €1,570
- Financial charges -€700
down €700 (-43.0%), from €1,629 to €929
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €61,381 | €22,427 | -€38,954 | -63.5% |
| Fixed assets | 21/28 | €3,523 | €1,880 | -€1,644 | -46.6% |
| Tangible fixed assets | 22/27 | €3,523 | €1,880 | -€1,644 | -46.6% |
| Furniture and vehicles | 24 | €3,523 | €1,880 | -€1,644 | -46.6% |
| Current assets | 29/58 | €57,858 | €20,548 | -€37,310 | -64.5% |
| Stocks and contracts in progress | 3 | €1,000 | €1,000 | = | 0.0% |
| Stocks | 30/36 | €1,000 | €1,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,921 | €16,048 | -€15,873 | -49.7% |
| Trade receivables | 40 | €11,438 | €4,301 | -€7,137 | -62.4% |
| Other amounts receivable | 41 | €20,483 | €11,747 | -€8,736 | -42.7% |
| Cash at bank and in hand | 54/58 | €22,010 | €2,259 | -€19,751 | -89.7% |
| Deferred charges and accrued income | 490/1 | €2,927 | €1,241 | -€1,686 | -57.6% |
| Total equity and liabilities | 10/49 | €61,381 | €22,427 | -€38,954 | -63.5% |
| Equity | 10/15 | €38,935 | €1,978 | -€36,957 | -94.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €23,935 | - | -€23,935 | |
| Distributable reserves | 133 | €23,935 | - | -€23,935 | |
| Profit (loss) carried forward | 14 | - | -€13,022 | -€13,022 | |
| Amounts payable | 17/49 | €22,446 | €20,450 | -€1,997 | -8.9% |
| Amounts payable within one year | 42/48 | €22,446 | €20,450 | -€1,997 | -8.9% |
| Financial debts | 43 | €10 | €9 | -€1 | -7.5% |
| Other loans | 439 | €10 | €9 | -€1 | -7.5% |
| Trade debts | 44 | €7,499 | €12,558 | +€5,058 | +67.5% |
| Suppliers | 440/4 | €7,499 | €12,558 | +€5,058 | +67.5% |
| Taxes, remuneration and social security | 45 | €14,937 | €7,883 | -€7,054 | -47.2% |
| Taxes | 450/3 | €14,937 | €7,883 | -€7,054 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €893 | €1,239 | +€346 | +38.8% |
| Other operating charges | 640/8 | €2,634 | €1,570 | -€1,064 | -40.4% |
| Non-recurring operating charges | 66A | - | €1,435 | +€1,435 | |
| Gross operating margin | 9900 | €35,982 | -€31,931 | -€67,913 | |
| Operating profit (loss) | 9901 | €32,454 | -€36,175 | -€68,630 | |
| Financial income | 75/76B | €99 | €253 | +€155 | +157% |
| Recurring financial income | 75 | €99 | €253 | +€155 | +157% |
| Financial charges | 65/66B | €1,629 | €929 | -€700 | -43.0% |
| Recurring financial charges | 65 | €1,629 | €929 | -€700 | -43.0% |
| Profit (loss) for the period before taxes | 9903 | €30,924 | -€36,851 | -€67,775 | |
| Income taxes | 67/77 | €6,989 | €106 | -€6,883 | -98.5% |
| Profit (loss) for the period | 9904 | €23,935 | -€36,957 | -€60,892 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,935 | -€36,957 | -€60,892 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.