AKTOR KNOWLEDGE TECHNOLOGY: 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.
AKTOR KNOWLEDGE TECHNOLOGY
Largest movements
- Intangible fixed assets -€119,635
down €119,635 (-11.0%), from €1.1m to €963,985
- Receivables within one year -€113,907
down €113,907 (-5.8%), from €2.0m to €1.9m
of which Other amounts receivable: -€78,010
- Tangible fixed assets -€33,768
down €33,768 (-68.9%), from €49,004 to €15,236
of which Assets under construction and advance payments: -€39,209
- Tax, wage and social debts -€156,313
down €156,313 (-16.4%), from €950,848 to €794,535
of which Taxes: -€94,672
- Profit (loss) carried forward -€73,765
down €73,765 (-42.9%), from €171,857 to €98,092
- Trade debts -€52,347
down €52,347 (-33.2%), from €157,508 to €105,161
- Accrued charges and deferred income +€39,605
up €39,605 (+25.5%), from €155,308 to €194,913
- Turnover -€203,067
down €203,067 (-2.7%), from €7.6m to €7.4m
- Taxes +€185,400
up €185,400, from -€74,630 to €110,770
- Services and other goods -€113,685
down €113,685 (-2.7%), from €4.2m to €4.1m
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,122,039 | €2,854,729 | -€267,310 | -8.6% |
| Fixed assets | 21/28 | €1,157,495 | €1,004,092 | -€153,403 | -13.3% |
| Intangible fixed assets | 21 | €1,083,620 | €963,985 | -€119,635 | -11.0% |
| Tangible fixed assets | 22/27 | €49,004 | €15,236 | -€33,768 | -68.9% |
| Plant, machinery and equipment | 23 | €8,087 | €3,600 | -€4,487 | -55.5% |
| Furniture and vehicles | 24 | - | €3,677 | +€3,677 | |
| Other tangible fixed assets | 26 | - | €6,251 | +€6,251 | |
| Assets under construction and advance payments | 27 | €40,917 | €1,708 | -€39,209 | -95.8% |
| Financial fixed assets | 28 | €24,871 | €24,871 | = | 0.0% |
| Other financial fixed assets | 284/8 | €24,871 | €24,871 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €24,871 | €24,871 | = | 0.0% |
| Current assets | 29/58 | €1,964,544 | €1,850,637 | -€113,907 | -5.8% |
| Amounts receivable within one year | 40/41 | €1,964,544 | €1,850,637 | -€113,907 | -5.8% |
| Trade receivables | 40 | €347,036 | €311,139 | -€35,897 | -10.3% |
| Other amounts receivable | 41 | €1,617,508 | €1,539,498 | -€78,010 | -4.8% |
| Total equity and liabilities | 10/49 | €3,122,039 | €2,854,729 | -€267,310 | -8.6% |
| Equity | 10/15 | €1,807,882 | €1,734,117 | -€73,765 | -4.1% |
| Contributions | 10/11 | €1,609,165 | €1,609,165 | = | 0.0% |
| Capital | 10 | €1,609,165 | €1,609,165 | = | 0.0% |
| Issued capital | 100 | €1,621,272 | €1,621,272 | = | 0.0% |
| Uncalled capital | 101 | €12,107 | €12,107 | = | 0.0% |
| Reserves | 13 | €26,860 | €26,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €26,860 | €26,860 | = | 0.0% |
| Legal reserve | 130 | €26,860 | €26,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €171,857 | €98,092 | -€73,765 | -42.9% |
| Amounts payable | 17/49 | €1,314,157 | €1,120,612 | -€193,545 | -14.7% |
| Amounts payable within one year | 42/48 | €1,158,849 | €925,699 | -€233,150 | -20.1% |
| Trade debts | 44 | €157,508 | €105,161 | -€52,347 | -33.2% |
| Suppliers | 440/4 | €157,508 | €105,161 | -€52,347 | -33.2% |
| Taxes, remuneration and social security | 45 | €950,848 | €794,535 | -€156,313 | -16.4% |
| Taxes | 450/3 | €207,528 | €112,856 | -€94,672 | -45.6% |
| Remuneration and social security | 454/9 | €743,320 | €681,679 | -€61,641 | -8.3% |
| Other amounts payable | 47/48 | €50,493 | €26,003 | -€24,490 | -48.5% |
| Accrued charges and deferred income | 492/3 | €155,308 | €194,913 | +€39,605 | +25.5% |
| Operating income | 70/76A | €7,562,796 | €7,359,729 | -€203,067 | -2.7% |
| Turnover | 70 | €7,562,796 | €7,359,729 | -€203,067 | -2.7% |
| Operating charges | 60/66A | €7,495,290 | €7,340,813 | -€154,477 | -2.1% |
| Services and other goods | 61 | €4,235,435 | €4,121,750 | -€113,685 | -2.7% |
| Remuneration, social security and pensions | 62 | €2,977,618 | €2,927,416 | -€50,202 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €256,980 | €280,627 | +€23,647 | +9.2% |
| Other operating charges | 640/8 | €25,257 | €11,020 | -€14,237 | -56.4% |
| Operating profit (loss) | 9901 | €67,506 | €18,916 | -€48,590 | -72.0% |
| Financial income | 75/76B | €44,082 | €61,468 | +€17,386 | +39.4% |
| Recurring financial income | 75 | €44,082 | €61,468 | +€17,386 | +39.4% |
| Income from current assets | 751 | €24,026 | €61,468 | +€37,442 | +156% |
| Other financial income | 752/9 | €20,056 | - | -€20,056 | |
| Financial charges | 65/66B | €14,361 | €43,379 | +€29,018 | +202% |
| Recurring financial charges | 65 | €14,361 | €43,379 | +€29,018 | +202% |
| Debt charges | 650 | €14,361 | €40,636 | +€26,275 | +183% |
| Other financial charges | 652/9 | - | €2,743 | +€2,743 | |
| Profit (loss) for the period before taxes | 9903 | €97,227 | €37,005 | -€60,222 | -61.9% |
| Income taxes | 67/77 | -€74,630 | €110,770 | +€185,400 | |
| Taxes | 670/3 | €134,000 | €110,770 | -€23,230 | -17.3% |
| Tax adjustments and reversals of tax provisions | 77 | €208,630 | - | -€208,630 | |
| Profit (loss) for the period | 9904 | €171,857 | -€73,765 | -€245,622 | |
| Profit (loss) for the period to be appropriated | 9905 | €171,857 | -€73,765 | -€245,622 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.