DE AKTEZAAL: 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.
DE AKTEZAAL
Largest movements
- Tangible fixed assets -€21,302
down €21,302 (-2.0%), from €1.1m to €1.0m
- Debts after one year -€53,333
down €53,333 (-8.3%), from €644,444 to €591,111
- Reserves +€28,429
up €28,429 (+235%), from €12,111 to €40,541
- Taxes +€4,080
up €4,080 (+135%), from €3,028 to €7,107
- Financial charges -€2,068
down €2,068 (-7.5%), from €27,584 to €25,516
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 | €1,077,709 | €1,059,527 | -€18,182 | -1.7% |
| Fixed assets | 21/28 | €1,059,829 | €1,038,527 | -€21,302 | -2.0% |
| Tangible fixed assets | 22/27 | €1,059,829 | €1,038,527 | -€21,302 | -2.0% |
| Land and buildings | 22 | €1,059,829 | €1,038,527 | -€21,302 | -2.0% |
| Current assets | 29/58 | €17,881 | €21,001 | +€3,120 | +17.4% |
| Cash at bank and in hand | 54/58 | €16,465 | €19,573 | +€3,108 | +18.9% |
| Deferred charges and accrued income | 490/1 | €1,416 | €1,428 | +€12 | +0.8% |
| Total equity and liabilities | 10/49 | €1,077,709 | €1,059,527 | -€18,182 | -1.7% |
| Equity | 10/15 | €27,111 | €55,541 | +€28,429 | +105% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €12,111 | €40,541 | +€28,429 | +235% |
| Distributable reserves | 133 | €12,111 | €40,541 | +€28,429 | +235% |
| Amounts payable | 17/49 | €1,050,598 | €1,003,987 | -€46,611 | -4.4% |
| Amounts payable after more than one year | 17 | €644,444 | €591,111 | -€53,333 | -8.3% |
| Financial debts | 170/4 | €644,444 | €591,111 | -€53,333 | -8.3% |
| Amounts payable within one year | 42/48 | €406,154 | €412,876 | +€6,722 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €53,333 | €53,333 | = | 0.0% |
| Trade debts | 44 | €513 | €128 | -€385 | -75.1% |
| Suppliers | 440/4 | €513 | €128 | -€385 | -75.1% |
| Taxes, remuneration and social security | 45 | €3,028 | €10,135 | +€7,107 | +235% |
| Taxes | 450/3 | €3,028 | €10,135 | +€7,107 | +235% |
| Other amounts payable | 47/48 | €349,279 | €349,279 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,302 | €21,302 | = | 0.0% |
| Other operating charges | 640/8 | €8,811 | €9,565 | +€754 | +8.6% |
| Gross operating margin | 9900 | €91,939 | €91,920 | -€19 | 0.0% |
| Operating profit (loss) | 9901 | €61,827 | €61,053 | -€773 | -1.3% |
| Financial charges | 65/66B | €27,584 | €25,516 | -€2,068 | -7.5% |
| Recurring financial charges | 65 | €27,584 | €25,516 | -€2,068 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €34,242 | €35,537 | +€1,294 | +3.8% |
| Income taxes | 67/77 | €3,028 | €7,107 | +€4,080 | +135% |
| Profit (loss) for the period | 9904 | €31,215 | €28,429 | -€2,785 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,215 | €28,429 | -€2,785 | -8.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.