Aktine: 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.
Aktine
Largest movements
- Cash -€4,956
down €4,956 (-21.2%), from €23,389 to €18,433
mainly Contributions, distributions and other (-€4,500) and Debts after one year (-€2,500)
- Tangible fixed assets -€1,072
down €1,072 (-31.9%), from €3,359 to €2,287
of which Furniture and vehicles: -€572
- Receivables within one year +€349
new in 2025: €349
- Financial fixed assets +€300
up €300 (+20.0%), from €1,500 to €1,800
- Reserves -€4,500
down €4,500 (-47.5%), from €9,474 to €4,974
- Other debts +€3,951
up €3,951 (+342%), from €1,157 to €5,108
- Debts after one year -€2,500
down €2,500 (-21.9%), from €11,397 to €8,898
- Trade debts -€938
no longer reported in 2025 (was €938)
- Tax, wage and social debts -€708
down €708 (-70.8%), from €1,000 to €293
- Gross operating margin +€1,781
up €1,781, from -€1,256 to €524
- Financial income +€14
new in 2025: €14
- Financial charges -€14
down €14 (-7.4%), from €183 to €169
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 | €28,448 | €23,070 | -€5,378 | -18.9% |
| Fixed assets | 21/28 | €4,859 | €4,087 | -€772 | -15.9% |
| Tangible fixed assets | 22/27 | €3,359 | €2,287 | -€1,072 | -31.9% |
| Plant, machinery and equipment | 23 | €1,853 | €1,353 | -€500 | -27.0% |
| Furniture and vehicles | 24 | €1,505 | €934 | -€572 | -38.0% |
| Financial fixed assets | 28 | €1,500 | €1,800 | +€300 | +20.0% |
| Current assets | 29/58 | €23,589 | €18,983 | -€4,607 | -19.5% |
| Amounts receivable within one year | 40/41 | - | €349 | +€349 | |
| Other amounts receivable | 41 | - | €349 | +€349 | |
| Cash at bank and in hand | 54/58 | €23,389 | €18,433 | -€4,956 | -21.2% |
| Deferred charges and accrued income | 490/1 | €200 | €200 | = | 0.0% |
| Total equity and liabilities | 10/49 | €28,448 | €23,070 | -€5,378 | -18.9% |
| Equity | 10/15 | €11,475 | €6,272 | -€5,202 | -45.3% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €9,474 | €4,974 | -€4,500 | -47.5% |
| Distributable reserves | 133 | €9,474 | €4,974 | -€4,500 | -47.5% |
| Profit (loss) carried forward | 14 | -€1,999 | -€2,701 | -€702 | -35.1% |
| Amounts payable | 17/49 | €16,973 | €16,797 | -€176 | -1.0% |
| Amounts payable after more than one year | 17 | €11,397 | €8,898 | -€2,500 | -21.9% |
| Financial debts | 170/4 | €11,397 | €8,898 | -€2,500 | -21.9% |
| Amounts payable within one year | 42/48 | €5,576 | €7,900 | +€2,324 | +41.7% |
| Current portion of amounts payable after more than one year | 42 | €2,481 | €2,500 | +€19 | +0.8% |
| Trade debts | 44 | €938 | - | -€938 | |
| Suppliers | 440/4 | €938 | - | -€938 | |
| Taxes, remuneration and social security | 45 | €1,000 | €293 | -€708 | -70.8% |
| Taxes | 450/3 | €1,000 | €293 | -€708 | -70.8% |
| Other amounts payable | 47/48 | €1,157 | €5,108 | +€3,951 | +342% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,072 | €1,072 | = | 0.0% |
| Gross operating margin | 9900 | -€1,256 | €524 | +€1,781 | |
| Operating profit (loss) | 9901 | -€2,328 | -€547 | +€1,781 | +76.5% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €183 | €169 | -€14 | -7.4% |
| Recurring financial charges | 65 | €183 | €169 | -€14 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | -€2,511 | -€702 | +€1,808 | +72.0% |
| Profit (loss) for the period | 9904 | -€2,511 | -€702 | +€1,808 | +72.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,511 | -€702 | +€1,808 | +72.0% |
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 24 October 2026 via checked.be.