AKTIK: 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.
AKTIK
Largest movements
- Current investments +€12,000
new in 2025: €12,000
- Receivables within one year -€4,791
down €4,791 (-21.4%), from €22,340 to €17,550
of which Trade receivables: -€4,791
- Cash +€2,856
up €2,856 (+26.0%), from €11,001 to €13,857
mainly Depreciation (+€7,751) and Receivables within one year (+€4,791)
- Current portion of long-term debt +€4,665
up €4,665 (+29.6%), from €15,772 to €20,436
- Tax, wage and social debts +€3,267
up €3,267 (+37.6%), from €8,699 to €11,966
- Gross operating margin -€24,462
down €24,462 (-45.6%), from €53,611 to €29,150
- Other operating charges -€6,104
down €6,104 (-56.0%), from €10,891 to €4,787
- Taxes +€890
up €890 (+7.4%), from €11,965 to €12,855
- Financial charges -€817
down €817 (-12.0%), from €6,810 to €5,993
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 | €259,519 | €264,083 | +€4,564 | +1.8% |
| Fixed assets | 21/28 | €221,259 | €218,101 | -€3,158 | -1.4% |
| Intangible fixed assets | 21 | €1,298 | €447 | -€851 | -65.6% |
| Tangible fixed assets | 22/27 | €219,871 | €217,564 | -€2,307 | -1.0% |
| Land and buildings | 22 | €147,000 | €147,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €37,414 | €36,078 | -€1,335 | -3.6% |
| Furniture and vehicles | 24 | €35,457 | €34,485 | -€972 | -2.7% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €38,260 | €45,983 | +€7,722 | +20.2% |
| Amounts receivable within one year | 40/41 | €22,340 | €17,550 | -€4,791 | -21.4% |
| Trade receivables | 40 | €22,305 | €17,515 | -€4,791 | -21.5% |
| Other amounts receivable | 41 | €35 | €35 | = | 0.0% |
| Current investments | 50/53 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €11,001 | €13,857 | +€2,856 | +26.0% |
| Deferred charges and accrued income | 490/1 | €4,919 | €2,576 | -€2,344 | -47.6% |
| Total equity and liabilities | 10/49 | €259,519 | €264,083 | +€4,564 | +1.8% |
| Equity | 10/15 | €92,869 | €90,686 | -€2,183 | -2.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €74,269 | €72,086 | -€2,183 | -2.9% |
| Distributable reserves | 133 | €74,269 | €72,086 | -€2,183 | -2.9% |
| Amounts payable | 17/49 | €166,650 | €173,397 | +€6,747 | +4.0% |
| Amounts payable after more than one year | 17 | €102,047 | €103,140 | +€1,093 | +1.1% |
| Financial debts | 170/4 | €102,047 | €103,140 | +€1,093 | +1.1% |
| Amounts payable within one year | 42/48 | €64,108 | €69,926 | +€5,818 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €15,772 | €20,436 | +€4,665 | +29.6% |
| Financial debts | 43 | €4,068 | €4,046 | -€23 | -0.6% |
| Credit institutions | 430/8 | €4,068 | €4,046 | -€23 | -0.6% |
| Trade debts | 44 | €10,525 | €8,697 | -€1,827 | -17.4% |
| Suppliers | 440/4 | €10,525 | €8,697 | -€1,827 | -17.4% |
| Taxes, remuneration and social security | 45 | €8,699 | €11,966 | +€3,267 | +37.6% |
| Taxes | 450/3 | €8,699 | €11,966 | +€3,267 | +37.6% |
| Other amounts payable | 47/48 | €25,044 | €24,780 | -€264 | -1.1% |
| Accrued charges and deferred income | 492/3 | €495 | €332 | -€163 | -32.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,494 | €7,751 | +€257 | +3.4% |
| Other operating charges | 640/8 | €10,891 | €4,787 | -€6,104 | -56.0% |
| Gross operating margin | 9900 | €53,611 | €29,150 | -€24,462 | -45.6% |
| Operating profit (loss) | 9901 | €35,226 | €16,612 | -€18,614 | -52.8% |
| Financial income | 75/76B | €452 | €52 | -€400 | -88.4% |
| Recurring financial income | 75 | €452 | €52 | -€400 | -88.4% |
| Financial charges | 65/66B | €6,810 | €5,993 | -€817 | -12.0% |
| Recurring financial charges | 65 | €6,810 | €5,993 | -€817 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €28,868 | €10,671 | -€18,197 | -63.0% |
| Income taxes | 67/77 | €11,965 | €12,855 | +€890 | +7.4% |
| Profit (loss) for the period | 9904 | €16,903 | -€2,183 | -€19,086 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,903 | -€2,183 | -€19,086 |
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 12 October 2026 via checked.be.