AKTIS: 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.
AKTIS
Largest movements
- Stocks and contracts -€22,456
down €22,456 (-5.1%), from €442,450 to €419,994
- Tangible fixed assets -€11,049
down €11,049 (-43.1%), from €25,614 to €14,565
of which Furniture and vehicles: -€6,549
- Short-term financial debts -€76,783
down €76,783 (-61.6%), from €124,566 to €47,782
- Trade debts +€36,307
up €36,307 (+89.1%), from €40,745 to €77,053
- Reserves +€11,000
up €11,000 (+1.9%), from €584,290 to €595,290
of which Distributable reserves: +€11,000
- Write-downs +€26,673
up €26,673 (+359.1%), from €7,428 to €34,101
- Staff costs -€16,358
down €16,358 (-13.4%), from €122,158 to €105,800
- Gross operating margin -€8,495
down €8,495 (-4.9%), from €172,476 to €163,981
- Financial income +€6,623
up €6,623 (+47.7%), from €13,894 to €20,517
- Other operating charges -€3,487
down €3,487 (-70.7%), from €4,933 to €1,446
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 | €839,257 | €804,503 | -€34,754 | -4.1% |
| Fixed assets | 21/28 | €26,093 | €15,044 | -€11,049 | -42.3% |
| Tangible fixed assets | 22/27 | €25,614 | €14,565 | -€11,049 | -43.1% |
| Plant, machinery and equipment | 23 | €15,432 | €10,932 | -€4,500 | -29.2% |
| Furniture and vehicles | 24 | €10,183 | €3,634 | -€6,549 | -64.3% |
| Financial fixed assets | 28 | €478 | €478 | = | 0.0% |
| Current assets | 29/58 | €813,165 | €789,460 | -€23,705 | -2.9% |
| Stocks and contracts in progress | 3 | €442,450 | €419,994 | -€22,456 | -5.1% |
| Stocks | 30/36 | €442,450 | €419,994 | -€22,456 | -5.1% |
| Amounts receivable within one year | 40/41 | €363,012 | €367,277 | +€4,265 | +1.2% |
| Trade receivables | 40 | €167,404 | €148,879 | -€18,525 | -11.1% |
| Other amounts receivable | 41 | €195,608 | €218,398 | +€22,790 | +11.7% |
| Cash at bank and in hand | 54/58 | €5,705 | €667 | -€5,038 | -88.3% |
| Deferred charges and accrued income | 490/1 | €1,999 | €1,522 | -€477 | -23.8% |
| Total equity and liabilities | 10/49 | €839,257 | €804,503 | -€34,754 | -4.1% |
| Equity | 10/15 | €647,884 | €658,650 | +€10,766 | +1.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Outside capital | 11 | €62,000 | €62,000 | = | 0.0% |
| Other | 1109/19 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €584,290 | €595,290 | +€11,000 | +1.9% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,090 | €4,090 | = | 0.0% |
| Distributable reserves | 133 | €574,000 | €585,000 | +€11,000 | +1.9% |
| Profit (loss) carried forward | 14 | €1,594 | €1,360 | -€234 | -14.7% |
| Amounts payable | 17/49 | €191,373 | €145,854 | -€45,520 | -23.8% |
| Amounts payable within one year | 42/48 | €191,373 | €145,854 | -€45,520 | -23.8% |
| Financial debts | 43 | €124,566 | €47,782 | -€76,783 | -61.6% |
| Other loans | 439 | €124,566 | €47,782 | -€76,783 | -61.6% |
| Trade debts | 44 | €40,745 | €77,053 | +€36,307 | +89.1% |
| Suppliers | 440/4 | €40,745 | €77,053 | +€36,307 | +89.1% |
| Taxes, remuneration and social security | 45 | €26,062 | €21,019 | -€5,044 | -19.4% |
| Taxes | 450/3 | €13,999 | €7,195 | -€6,803 | -48.6% |
| Remuneration and social security | 454/9 | €12,063 | €13,823 | +€1,760 | +14.6% |
| Non-recurring operating income | 76A | €1,440 | €0 | -€1,440 | -100.0% |
| Remuneration, social security and pensions | 62 | €122,158 | €105,800 | -€16,358 | -13.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,149 | €11,049 | -€1,100 | -9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,428 | €34,101 | +€26,673 | +359.1% |
| Other operating charges | 640/8 | €4,933 | €1,446 | -€3,487 | -70.7% |
| Non-recurring operating charges | 66A | €104 | €0 | -€104 | -100.0% |
| Gross operating margin | 9900 | €172,476 | €163,981 | -€8,495 | -4.9% |
| Operating profit (loss) | 9901 | €25,703 | €11,585 | -€14,119 | -54.9% |
| Financial income | 75/76B | €13,894 | €20,517 | +€6,623 | +47.7% |
| Recurring financial income | 75 | €13,894 | €20,517 | +€6,623 | +47.7% |
| Financial charges | 65/66B | €16,310 | €13,561 | -€2,748 | -16.9% |
| Recurring financial charges | 65 | €16,310 | €13,561 | -€2,748 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €23,288 | €18,540 | -€4,747 | -20.4% |
| Income taxes | 67/77 | €10,616 | €7,774 | -€2,842 | -26.8% |
| Profit (loss) for the period | 9904 | €12,671 | €10,766 | -€1,905 | -15.0% |
| Profit (loss) for the period to be appropriated | 9905 | €12,671 | €10,766 | -€1,905 | -15.0% |
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 2 October 2026 via checked.be.