A.K.: 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.
A.K.
Largest movements
- Deferred charges and accrued income +€165,409
new in 2024: €165,409
- Receivables within one year +€80,983
up €80,983 (+1,171%), from €6,917 to €87,900
of which Trade receivables: +€75,620
- Trade debts +€138,148
up €138,148 (+12,193%), from €1,133 to €139,281
- Accrued charges and deferred income +€55,775
new in 2024: €55,775
- Tax, wage and social debts +€30,576
up €30,576 (+1,192%), from €2,565 to €33,141
of which Taxes: +€17,699
- Profit (loss) carried forward +€16,055
up €16,055 (+1,365%), from €1,176 to €17,231
- Other debts +€2,913
new in 2024: €2,913
- Gross operating margin +€36,183
up €36,183 (+34.4%), from €105,163 to €141,346
- Staff costs +€26,161
up €26,161 (+30.3%), from €86,256 to €112,417
- Taxes +€9,116
new in 2024: €9,116
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
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €21,577 | €265,044 | +€243,467 | +1,128% |
| Fixed assets | 21/28 | €7,131 | €5,396 | -€1,735 | -24.3% |
| Tangible fixed assets | 22/27 | €5,034 | €3,299 | -€1,735 | -34.5% |
| Plant, machinery and equipment | 23 | €5,034 | €3,299 | -€1,735 | -34.5% |
| Financial fixed assets | 28 | €2,097 | €2,097 | = | 0.0% |
| Current assets | 29/58 | €14,446 | €259,648 | +€245,202 | +1,697% |
| Amounts receivable within one year | 40/41 | €6,917 | €87,900 | +€80,983 | +1,171% |
| Trade receivables | 40 | €2,771 | €78,391 | +€75,620 | +2,729% |
| Other amounts receivable | 41 | €4,146 | €9,509 | +€5,363 | +129% |
| Cash at bank and in hand | 54/58 | €7,529 | €6,339 | -€1,190 | -15.8% |
| Deferred charges and accrued income | 490/1 | - | €165,409 | +€165,409 | |
| Total equity and liabilities | 10/49 | €21,577 | €265,044 | +€243,467 | +1,128% |
| Equity | 10/15 | €17,879 | €33,934 | +€16,055 | +89.8% |
| Contributions | 10/11 | €7,702 | €7,702 | = | 0.0% |
| Reserves | 13 | €9,001 | €9,001 | = | 0.0% |
| Distributable reserves | 133 | €9,001 | €9,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,176 | €17,231 | +€16,055 | +1,365% |
| Amounts payable | 17/49 | €3,698 | €231,110 | +€227,412 | +6,150% |
| Amounts payable within one year | 42/48 | €3,698 | €175,335 | +€171,637 | +4,641% |
| Trade debts | 44 | €1,133 | €139,281 | +€138,148 | +12,193% |
| Suppliers | 440/4 | €1,133 | €139,281 | +€138,148 | +12,193% |
| Taxes, remuneration and social security | 45 | €2,565 | €33,141 | +€30,576 | +1,192% |
| Taxes | 450/3 | €2,565 | €20,264 | +€17,699 | +690% |
| Remuneration and social security | 454/9 | - | €12,877 | +€12,877 | |
| Other amounts payable | 47/48 | - | €2,913 | +€2,913 | |
| Accrued charges and deferred income | 492/3 | - | €55,775 | +€55,775 | |
| Remuneration, social security and pensions | 62 | €86,256 | €112,417 | +€26,161 | +30.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,736 | €1,735 | -€1 | -0.1% |
| Other operating charges | 640/8 | €914 | €1,491 | +€577 | +63.1% |
| Gross operating margin | 9900 | €105,163 | €141,346 | +€36,183 | +34.4% |
| Operating profit (loss) | 9901 | €16,257 | €25,703 | +€9,446 | +58.1% |
| Financial income | 75/76B | €16 | €34 | +€18 | +113% |
| Recurring financial income | 75 | €16 | €34 | +€18 | +113% |
| Financial charges | 65/66B | €1,426 | €566 | -€860 | -60.3% |
| Recurring financial charges | 65 | €1,426 | €566 | -€860 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €14,847 | €25,171 | +€10,324 | +69.5% |
| Income taxes | 67/77 | - | €9,116 | +€9,116 | |
| Profit (loss) for the period | 9904 | €14,847 | €16,055 | +€1,208 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,847 | €16,055 | +€1,208 | +8.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.