AKTIMMO & PARTNERS: 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.
AKTIMMO & PARTNERS
Largest movements
- Cash +€50,831
up €50,831 (+52.5%), from €96,783 to €147,614
mainly Net result for the year (+€142,796) and Other debts (+€50,000)
- Receivables within one year -€16,772
down €16,772 (-27.1%), from €61,945 to €45,173
of which Other amounts receivable: -€12,823
- Tangible fixed assets -€2,862
down €2,862 (-39.2%), from €7,300 to €4,439
of which Furniture and vehicles: -€2,400
- Other debts +€50,000
up €50,000 (+55.6%), from €90,000 to €140,000
- Trade debts -€21,016
down €21,016 (-58.2%), from €36,129 to €15,113
- Tax, wage and social debts -€3,596
down €3,596 (-62.2%), from €5,783 to €2,188
- Reserves +€2,796
up €2,796 (+8.6%), from €32,395 to €35,191
- Accrued charges and deferred income +€2,630
new in 2025: €2,630
- Gross operating margin +€44,039
up €44,039 (+40.1%), from €109,854 to €153,893
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 | €166,795 | €197,609 | +€30,814 | +18.5% |
| Fixed assets | 21/28 | €8,066 | €4,822 | -€3,245 | -40.2% |
| Intangible fixed assets | 21 | €766 | €383 | -€383 | -50.0% |
| Tangible fixed assets | 22/27 | €7,300 | €4,439 | -€2,862 | -39.2% |
| Plant, machinery and equipment | 23 | €3,640 | €3,179 | -€462 | -12.7% |
| Furniture and vehicles | 24 | €3,660 | €1,260 | -€2,400 | -65.6% |
| Current assets | 29/58 | €158,728 | €192,787 | +€34,059 | +21.5% |
| Amounts receivable within one year | 40/41 | €61,945 | €45,173 | -€16,772 | -27.1% |
| Trade receivables | 40 | €47,257 | €43,308 | -€3,950 | -8.4% |
| Other amounts receivable | 41 | €14,688 | €1,865 | -€12,823 | -87.3% |
| Cash at bank and in hand | 54/58 | €96,783 | €147,614 | +€50,831 | +52.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €166,795 | €197,609 | +€30,814 | +18.5% |
| Equity | 10/15 | €34,882 | €37,678 | +€2,796 | +8.0% |
| Contributions | 10/11 | €2,487 | €2,487 | = | 0.0% |
| Reserves | 13 | €32,395 | €35,191 | +€2,796 | +8.6% |
| Distributable reserves | 133 | €32,395 | €35,191 | +€2,796 | +8.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €131,912 | €159,931 | +€28,019 | +21.2% |
| Amounts payable within one year | 42/48 | €131,912 | €157,301 | +€25,389 | +19.2% |
| Trade debts | 44 | €36,129 | €15,113 | -€21,016 | -58.2% |
| Suppliers | 440/4 | €36,129 | €15,113 | -€21,016 | -58.2% |
| Taxes, remuneration and social security | 45 | €5,783 | €2,188 | -€3,596 | -62.2% |
| Taxes | 450/3 | €5,783 | €2,188 | -€3,596 | -62.2% |
| Other amounts payable | 47/48 | €90,000 | €140,000 | +€50,000 | +55.6% |
| Accrued charges and deferred income | 492/3 | - | €2,630 | +€2,630 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,245 | €3,245 | = | 0.0% |
| Other operating charges | 640/8 | €5,295 | €5,097 | -€198 | -3.7% |
| Gross operating margin | 9900 | €109,854 | €153,893 | +€44,039 | +40.1% |
| Operating profit (loss) | 9901 | €101,314 | €145,552 | +€44,237 | +43.7% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €629 | €569 | -€60 | -9.6% |
| Recurring financial charges | 65 | €629 | €569 | -€60 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | €100,685 | €144,983 | +€44,298 | +44.0% |
| Income taxes | 67/77 | €3,627 | €2,188 | -€1,439 | -39.7% |
| Profit (loss) for the period | 9904 | €97,059 | €142,796 | +€45,737 | +47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €97,059 | €142,796 | +€45,737 | +47.1% |
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 16 October 2026 via checked.be.