AKTIMA: what changed
Two fiscal 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.
AKTIMA
Largest movements
- Cash +€112,095
up €112,095 (+92.1%), from €121,742 to €233,837
mainly Net result for the year (+€233,645) and Current investments (+€100,000)
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Receivables within one year -€7,328
down €7,328 (-2.2%), from €331,866 to €324,538
of which Other amounts receivable: -€6,320
- Profit (loss) carried forward +€233,645
up €233,645 (+81.4%), from €287,130 to €520,775
- Other debts -€170,685
down €170,685 (-95.9%), from €178,015 to €7,329
- Short-term financial debts -€44,126
no longer reported in 2025 (was €44,126)
- Trade debts -€19,427
down €19,427 (-75.8%), from €25,631 to €6,204
- Gross operating margin -€11,120
down €11,120 (-3.5%), from €315,325 to €304,205
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 | €577,116 | €579,485 | +€2,368 | +0.4% |
| Fixed assets | 21/28 | €21,744 | €19,429 | -€2,315 | -10.6% |
| Tangible fixed assets | 22/27 | €21,744 | €19,429 | -€2,315 | -10.6% |
| Furniture and vehicles | 24 | €1,537 | €1,472 | -€65 | -4.3% |
| Other tangible fixed assets | 26 | €20,207 | €17,957 | -€2,250 | -11.1% |
| Current assets | 29/58 | €555,372 | €560,056 | +€4,684 | +0.8% |
| Amounts receivable within one year | 40/41 | €331,866 | €324,538 | -€7,328 | -2.2% |
| Trade receivables | 40 | €17,369 | €16,361 | -€1,008 | -5.8% |
| Other amounts receivable | 41 | €314,496 | €308,177 | -€6,320 | -2.0% |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €121,742 | €233,837 | +€112,095 | +92.1% |
| Deferred charges and accrued income | 490/1 | €1,764 | €1,681 | -€84 | -4.7% |
| Total equity and liabilities | 10/49 | €577,116 | €579,485 | +€2,368 | +0.4% |
| Equity | 10/15 | €309,130 | €542,775 | +€233,645 | +75.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €287,130 | €520,775 | +€233,645 | +81.4% |
| Amounts payable | 17/49 | €267,986 | €36,710 | -€231,277 | -86.3% |
| Amounts payable within one year | 42/48 | €267,986 | €36,710 | -€231,277 | -86.3% |
| Financial debts | 43 | €44,126 | - | -€44,126 | |
| Credit institutions | 430/8 | €44,126 | - | -€44,126 | |
| Trade debts | 44 | €25,631 | €6,204 | -€19,427 | -75.8% |
| Suppliers | 440/4 | €25,631 | €6,204 | -€19,427 | -75.8% |
| Taxes, remuneration and social security | 45 | €20,214 | €23,176 | +€2,962 | +14.7% |
| Taxes | 450/3 | €20,214 | €23,176 | +€2,962 | +14.7% |
| Other amounts payable | 47/48 | €178,015 | €7,329 | -€170,685 | -95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,871 | €2,977 | +€106 | +3.7% |
| Other operating charges | 640/8 | €1,250 | €1,313 | +€63 | +5.0% |
| Gross operating margin | 9900 | €315,325 | €304,205 | -€11,120 | -3.5% |
| Operating profit (loss) | 9901 | €311,204 | €299,916 | -€11,289 | -3.6% |
| Financial income | 75/76B | €9,838 | €12,144 | +€2,306 | +23.4% |
| Recurring financial income | 75 | €9,838 | €12,144 | +€2,306 | +23.4% |
| Financial charges | 65/66B | €4,229 | €1,588 | -€2,641 | -62.5% |
| Recurring financial charges | 65 | €4,229 | €1,588 | -€2,641 | -62.5% |
| Profit (loss) for the period before taxes | 9903 | €316,813 | €310,472 | -€6,341 | -2.0% |
| Income taxes | 67/77 | €76,783 | €76,827 | +€44 | +0.1% |
| Profit (loss) for the period | 9904 | €240,030 | €233,645 | -€6,385 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €240,030 | €233,645 | -€6,385 | -2.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.