AKTUEEL: what changed
AKTUEEL
Largest movements
- Tangible fixed assets -€42,491
down €42,491 (-21.1%), from €201,490 to €158,999
of which Land and buildings: -€21,872
- Cash -€39,952
down €39,952 (-30.0%), from €133,168 to €93,216
mainly Net result for the year (-€43,712) and Debts after one year (-€30,875)
- Receivables within one year -€24,133
down €24,133 (-9.9%), from €242,941 to €218,808
of which Trade receivables: -€14,133
- Profit (loss) carried forward -€43,712
down €43,712 (-14.2%), from €307,395 to €263,683
- Debts after one year -€30,875
down €30,875 (-70.0%), from €44,095 to €13,220
- Other debts -€22,524
down €22,524 (-20.4%), from €110,236 to €87,712
- Trade debts -€11,856
down €11,856 (-32.4%), from €36,644 to €24,788
- Tax, wage and social debts +€7,377
up €7,377 (+119%), from €6,184 to €13,561
of which Taxes: +€5,740
- Gross operating margin -€71,608
down €71,608 (-29.4%), from €243,643 to €172,035
- Staff costs +€17,761
up €17,761 (+12.5%), from €142,099 to €159,860
- Depreciation +€2,860
up €2,860 (+5.1%), from €55,754 to €58,614
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €577,624 | €471,048 | -€106,576 | -18.5% |
| Fixed assets | 21/28 | €201,515 | €159,024 | -€42,491 | -21.1% |
| Tangible fixed assets | 22/27 | €201,490 | €158,999 | -€42,491 | -21.1% |
| Land and buildings | 22 | €37,693 | €15,821 | -€21,872 | -58.0% |
| Plant, machinery and equipment | 23 | €112,720 | €107,378 | -€5,342 | -4.7% |
| Furniture and vehicles | 24 | €51,077 | €35,800 | -€15,277 | -29.9% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €376,109 | €312,024 | -€64,085 | -17.0% |
| Amounts receivable within one year | 40/41 | €242,941 | €218,808 | -€24,133 | -9.9% |
| Trade receivables | 40 | €232,941 | €218,808 | -€14,133 | -6.1% |
| Other amounts receivable | 41 | €10,000 | - | -€10,000 | |
| Cash at bank and in hand | 54/58 | €133,168 | €93,216 | -€39,952 | -30.0% |
| Total equity and liabilities | 10/49 | €577,624 | €471,048 | -€106,576 | -18.5% |
| Equity | 10/15 | €345,275 | €301,563 | -€43,712 | -12.7% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €7,880 | €7,880 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,000 | €3,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,000 | €3,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,880 | €4,880 | = | 0.0% |
| Profit (loss) carried forward | 14 | €307,395 | €263,683 | -€43,712 | -14.2% |
| Amounts payable | 17/49 | €232,349 | €169,485 | -€62,864 | -27.1% |
| Amounts payable after more than one year | 17 | €44,095 | €13,220 | -€30,875 | -70.0% |
| Financial debts | 170/4 | €44,095 | €13,220 | -€30,875 | -70.0% |
| Amounts payable within one year | 42/48 | €188,254 | €156,265 | -€31,989 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €35,190 | €30,204 | -€4,986 | -14.2% |
| Trade debts | 44 | €36,644 | €24,788 | -€11,856 | -32.4% |
| Suppliers | 440/4 | €36,644 | €24,788 | -€11,856 | -32.4% |
| Taxes, remuneration and social security | 45 | €6,184 | €13,561 | +€7,377 | +119% |
| Taxes | 450/3 | €1,623 | €7,363 | +€5,740 | +354% |
| Remuneration and social security | 454/9 | €4,561 | €6,198 | +€1,637 | +35.9% |
| Other amounts payable | 47/48 | €110,236 | €87,712 | -€22,524 | -20.4% |
| Remuneration, social security and pensions | 62 | €142,099 | €159,860 | +€17,761 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,754 | €58,614 | +€2,860 | +5.1% |
| Other operating charges | 640/8 | €1,339 | €889 | -€450 | -33.6% |
| Gross operating margin | 9900 | €243,643 | €172,035 | -€71,608 | -29.4% |
| Operating profit (loss) | 9901 | €44,451 | -€47,328 | -€91,779 | |
| Financial income | 75/76B | €3,157 | €4,531 | +€1,374 | +43.5% |
| Recurring financial income | 75 | €3,157 | €4,531 | +€1,374 | +43.5% |
| Financial charges | 65/66B | €2,050 | €915 | -€1,135 | -55.4% |
| Recurring financial charges | 65 | €2,050 | €915 | -€1,135 | -55.4% |
| Profit (loss) for the period before taxes | 9903 | €45,558 | -€43,712 | -€89,270 | |
| Profit (loss) for the period | 9904 | €45,558 | -€43,712 | -€89,270 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,558 | -€43,712 | -€89,270 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.