AKTIV: 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.
AKTIV
Largest movements
- Receivables within one year -€4,870
down €4,870 (-80.3%), from €6,062 to €1,192
- Cash +€580
up €580 (+13.8%), from €4,210 to €4,790
mainly Other debts (+€17,030) and Receivables within one year (+€4,870)
- Profit (loss) carried forward -€21,312
down €21,312 (-8.1%), from -€264,503 to -€285,815
- Other debts +€17,030
up €17,030 (+8.4%), from €201,905 to €218,935
- Trade debts +€539
up €539 (+9.6%), from €5,613 to €6,152
- Tax, wage and social debts -€399
no longer reported in 2025 (was €399)
- Provisions -€148
no longer reported in 2025 (was €148)
- Staff costs -€34,620
no longer reported in 2025 (was €34,620)
- Purchases and services -€11,479
down €11,479 (-55.0%), from €20,875 to €9,396
- Gross operating margin +€10,647
up €10,647 (+53.1%), from -€20,043 to -€9,396
- Taxes +€2,568
no longer reported in 2025 (was -€2,568)
- Financial charges +€882
up €882 (+8.7%), from €10,090 to €10,972
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 | €10,272 | €5,982 | -€4,290 | -41.8% |
| Current assets | 29/58 | €10,272 | €5,982 | -€4,290 | -41.8% |
| Amounts receivable within one year | 40/41 | €6,062 | €1,192 | -€4,870 | -80.3% |
| Other amounts receivable | 41 | €6,062 | €1,192 | -€4,870 | -80.3% |
| Cash at bank and in hand | 54/58 | €4,210 | €4,790 | +€580 | +13.8% |
| Total equity and liabilities | 10/49 | €10,272 | €5,982 | -€4,290 | -41.8% |
| Equity | 10/15 | -€197,793 | -€219,105 | -€21,312 | -10.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €4,710 | €4,710 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,710 | €4,710 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,710 | €4,710 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€264,503 | -€285,815 | -€21,312 | -8.1% |
| Provisions and deferred taxes | 16 | €148 | - | -€148 | |
| Provisions for liabilities and charges | 160/5 | €148 | - | -€148 | |
| Pensions and similar obligations | 160 | €148 | - | -€148 | |
| Amounts payable | 17/49 | €207,918 | €225,088 | +€17,170 | +8.3% |
| Amounts payable within one year | 42/48 | €207,918 | €225,088 | +€17,170 | +8.3% |
| Trade debts | 44 | €5,613 | €6,152 | +€539 | +9.6% |
| Suppliers | 440/4 | €5,613 | €6,152 | +€539 | +9.6% |
| Taxes, remuneration and social security | 45 | €399 | - | -€399 | |
| Taxes | 450/3 | €399 | - | -€399 | |
| Other amounts payable | 47/48 | €201,905 | €218,935 | +€17,030 | +8.4% |
| Turnover | 70 | €752 | - | -€752 | |
| Goods, raw materials, services and sundry goods | 60/61 | €20,875 | €9,396 | -€11,479 | -55.0% |
| Remuneration, social security and pensions | 62 | €34,620 | - | -€34,620 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€644 | -€148 | +€497 | +77.1% |
| Other operating charges | 640/8 | €453 | €1,092 | +€638 | +141% |
| Gross operating margin | 9900 | -€20,043 | -€9,396 | +€10,647 | +53.1% |
| Operating profit (loss) | 9901 | -€54,472 | -€10,340 | +€44,132 | +81.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €10,090 | €10,972 | +€882 | +8.7% |
| Recurring financial charges | 65 | €10,090 | €10,972 | +€882 | +8.7% |
| Profit (loss) for the period before taxes | 9903 | -€64,561 | -€21,312 | +€43,250 | +67.0% |
| Income taxes | 67/77 | -€2,568 | - | +€2,568 | |
| Profit (loss) for the period | 9904 | -€61,994 | -€21,312 | +€40,682 | +65.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€61,994 | -€21,312 | +€40,682 | +65.6% |
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 18 October 2026 via checked.be.