AKTROS: 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.
AKTROS
Largest movements
- Receivables within one year +€31,793
up €31,793 (+54.7%), from €58,137 to €89,930
of which Trade receivables: +€38,417
- Cash +€22,258
new in 2025: €22,258
mainly Net result for the year (+€45,921) and Tax, wage and social debts (+€9,326)
- Profit (loss) carried forward +€45,921
up €45,921 (+222.0%), from €20,687 to €66,608
- Tax, wage and social debts +€9,326
up €9,326 (+516.4%), from €1,806 to €11,132
- Short-term financial debts -€8,966
no longer reported in 2025 (was €8,966)
- Trade debts +€6,968
up €6,968 (+125.7%), from €5,544 to €12,512
- Gross operating margin +€70,708
up €70,708, from -€13,484 to €57,224
- Taxes +€6,602
new in 2025: €6,602
- Financial charges +€3,278
up €3,278 (+450.9%), from €727 to €4,005
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 | €59,003 | €112,312 | +€53,309 | +90.3% |
| Current assets | 29/58 | €59,003 | €112,312 | +€53,309 | +90.3% |
| Amounts receivable within one year | 40/41 | €58,137 | €89,930 | +€31,793 | +54.7% |
| Trade receivables | 40 | €51,513 | €89,930 | +€38,417 | +74.6% |
| Other amounts receivable | 41 | €6,624 | - | -€6,624 | |
| Cash at bank and in hand | 54/58 | - | €22,258 | +€22,258 | |
| Deferred charges and accrued income | 490/1 | €866 | €124 | -€742 | -85.7% |
| Total equity and liabilities | 10/49 | €59,003 | €112,312 | +€53,309 | +90.3% |
| Equity | 10/15 | €42,687 | €88,608 | +€45,921 | +107.6% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,687 | €66,608 | +€45,921 | +222.0% |
| Amounts payable | 17/49 | €16,316 | €23,704 | +€7,388 | +45.3% |
| Amounts payable within one year | 42/48 | €16,316 | €23,704 | +€7,388 | +45.3% |
| Financial debts | 43 | €8,966 | - | -€8,966 | |
| Credit institutions | 430/8 | €8,966 | - | -€8,966 | |
| Trade debts | 44 | €5,544 | €12,512 | +€6,968 | +125.7% |
| Suppliers | 440/4 | €5,544 | €12,512 | +€6,968 | +125.7% |
| Taxes, remuneration and social security | 45 | €1,806 | €11,132 | +€9,326 | +516.4% |
| Taxes | 450/3 | €1,806 | €11,132 | +€9,326 | +516.4% |
| Other amounts payable | 47/48 | - | €60 | +€60 | |
| Other operating charges | 640/8 | €384 | €712 | +€328 | +85.4% |
| Gross operating margin | 9900 | -€13,484 | €57,224 | +€70,708 | |
| Operating profit (loss) | 9901 | -€13,868 | €56,512 | +€70,380 | |
| Financial income | 75/76B | - | €16 | +€16 | |
| Recurring financial income | 75 | - | €16 | +€16 | |
| Financial charges | 65/66B | €727 | €4,005 | +€3,278 | +450.9% |
| Recurring financial charges | 65 | €727 | €4,005 | +€3,278 | +450.9% |
| Profit (loss) for the period before taxes | 9903 | -€14,595 | €52,523 | +€67,118 | |
| Income taxes | 67/77 | - | €6,602 | +€6,602 | |
| Profit (loss) for the period | 9904 | -€14,595 | €45,921 | +€60,516 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,595 | €45,921 | +€60,516 |
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 4 October 2026 via checked.be.