AKTUAPHARMA: 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.
AKTUAPHARMA
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€115,471
down €115,471 (-3.7%), from -€3.1m to -€3.2m
- Other debts +€115,054
up €115,054 (+3.8%), from €3.1m to €3.2m
- Trade debts +€417
up €417 (+3.1%), from €13,268 to €13,685
- Financial charges -€38,761
down €38,761 (-27.8%), from €139,630 to €100,870
- Services and other goods +€241
up €241 (+1.7%), from €13,816 to €14,057
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
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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total equity and liabilities | 10/49 | €0 | €0 | = | |
| Equity | 10/15 | -€3,066,511 | -€3,181,982 | -€115,471 | -3.8% |
| 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 | €1,867 | €1,867 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,867 | €1,867 | = | 0.0% |
| Legal reserve | 130 | €1,867 | - | -€1,867 | |
| Reserves not available under the articles | 1311 | - | €1,867 | +€1,867 | |
| Profit (loss) carried forward | 14 | -€3,130,378 | -€3,245,849 | -€115,471 | -3.7% |
| Amounts payable | 17/49 | €3,066,511 | €3,181,982 | +€115,471 | +3.8% |
| Amounts payable within one year | 42/48 | €3,066,511 | €3,181,982 | +€115,471 | +3.8% |
| Trade debts | 44 | €13,268 | €13,685 | +€417 | +3.1% |
| Suppliers | 440/4 | €13,268 | €13,685 | +€417 | +3.1% |
| Other amounts payable | 47/48 | €3,053,244 | €3,168,298 | +€115,054 | +3.8% |
| Operating charges | 60/66A | €13,816 | €14,602 | +€785 | +5.7% |
| Services and other goods | 61 | €13,816 | €14,057 | +€241 | +1.7% |
| Non-recurring operating charges | 66A | - | €545 | +€545 | |
| Operating profit (loss) | 9901 | -€13,816 | -€14,602 | -€785 | -5.7% |
| Financial charges | 65/66B | €139,630 | €100,870 | -€38,761 | -27.8% |
| Recurring financial charges | 65 | €139,630 | €100,870 | -€38,761 | -27.8% |
| Debt charges | 650 | €138,841 | €100,181 | -€38,660 | -27.8% |
| Other financial charges | 652/9 | €790 | €689 | -€101 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€153,447 | -€115,471 | +€37,976 | +24.7% |
| Profit (loss) for the period | 9904 | -€153,447 | -€115,471 | +€37,976 | +24.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€153,447 | -€115,471 | +€37,976 | +24.7% |
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 29 September 2026 via checked.be.