AKTOBE CONSULT: 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.
AKTOBE CONSULT
Largest movements
- Current investments +€50,000
up €50,000 (+28.6%), from €175,000 to €225,000
- Receivables within one year +€42,627
up €42,627 (+24.0%), from €177,652 to €220,279
of which Other amounts receivable: +€36,141
- Tangible fixed assets -€5,668
down €5,668 (-17.7%), from €32,099 to €26,431
of which Furniture and vehicles: -€5,668
- Other debts +€150,000
up €150,000, from €0 to €150,000
- Profit (loss) carried forward -€90,627
down €90,627 (-99.0%), from €91,556 to €929
- Tax, wage and social debts +€36,179
up €36,179 (+30.4%), from €119,118 to €155,296
of which Taxes: +€36,179
- Gross operating margin -€318,660
down €318,660 (-78.5%), from €406,007 to €87,347
- Taxes -€68,251
down €68,251 (-67.8%), from €100,610 to €32,359
- Financial income +€11,866
up €11,866 (+271%), from €4,386 to €16,252
- Financial charges -€4,333
down €4,333 (-72.4%), from €5,982 to €1,650
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 | €440,412 | €533,055 | +€92,643 | +21.0% |
| Fixed assets | 21/28 | €32,099 | €26,431 | -€5,668 | -17.7% |
| Tangible fixed assets | 22/27 | €32,099 | €26,431 | -€5,668 | -17.7% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €32,099 | €26,431 | -€5,668 | -17.7% |
| Current assets | 29/58 | €408,313 | €506,624 | +€98,311 | +24.1% |
| Amounts receivable within one year | 40/41 | €177,652 | €220,279 | +€42,627 | +24.0% |
| Trade receivables | 40 | €22,601 | €29,087 | +€6,486 | +28.7% |
| Other amounts receivable | 41 | €155,051 | €191,192 | +€36,141 | +23.3% |
| Current investments | 50/53 | €175,000 | €225,000 | +€50,000 | +28.6% |
| Cash at bank and in hand | 54/58 | €55,662 | €58,388 | +€2,726 | +4.9% |
| Deferred charges and accrued income | 490/1 | - | €2,957 | +€2,957 | |
| Total equity and liabilities | 10/49 | €440,412 | €533,055 | +€92,643 | +21.0% |
| Equity | 10/15 | €312,016 | €221,389 | -€90,627 | -29.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €201,860 | €201,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €201,860 | €201,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,556 | €929 | -€90,627 | -99.0% |
| Amounts payable | 17/49 | €128,396 | €311,667 | +€183,271 | +143% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €128,396 | €311,667 | +€183,271 | +143% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €9,279 | €6,370 | -€2,908 | -31.3% |
| Suppliers | 440/4 | €9,279 | €6,370 | -€2,908 | -31.3% |
| Taxes, remuneration and social security | 45 | €119,118 | €155,296 | +€36,179 | +30.4% |
| Taxes | 450/3 | €119,118 | €155,296 | +€36,179 | +30.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €150,000 | +€150,000 | |
| Non-recurring operating income | 76A | €274,543 | €0 | -€274,543 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,623 | €9,947 | +€2,324 | +30.5% |
| Other operating charges | 640/8 | €3,706 | €271 | -€3,435 | -92.7% |
| Gross operating margin | 9900 | €406,007 | €87,347 | -€318,660 | -78.5% |
| Operating profit (loss) | 9901 | €394,678 | €77,129 | -€317,549 | -80.5% |
| Financial income | 75/76B | €4,386 | €16,252 | +€11,866 | +271% |
| Recurring financial income | 75 | €4,386 | €16,252 | +€11,866 | +271% |
| Financial charges | 65/66B | €5,982 | €1,650 | -€4,333 | -72.4% |
| Recurring financial charges | 65 | €5,982 | €1,650 | -€4,333 | -72.4% |
| Profit (loss) for the period before taxes | 9903 | €393,082 | €91,732 | -€301,350 | -76.7% |
| Income taxes | 67/77 | €100,610 | €32,359 | -€68,251 | -67.8% |
| Profit (loss) for the period | 9904 | €292,471 | €59,373 | -€233,099 | -79.7% |
| Profit (loss) for the period to be appropriated | 9905 | €292,471 | €59,373 | -€233,099 | -79.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.