A.K.: 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.
A.K.
Largest movements
- Receivables within one year -€30,301
down €30,301 (-91.4%), from €33,151 to €2,850
of which Trade receivables: -€21,513
- Cash -€9,907
down €9,907 (-23.0%), from €43,008 to €33,101
mainly Net result for the year (-€24,806) and Advances received (-€9,958)
- Profit (loss) carried forward -€24,806
down €24,806 (-983.5%), from -€2,522 to -€27,328
- Advances received -€9,958
no longer reported in 2025 (was €9,958)
- Tax, wage and social debts -€5,775
down €5,775 (-11.7%), from €49,419 to €43,644
of which Taxes: -€4,643
- Gross operating margin -€36,334
down €36,334 (-46.4%), from €78,258 to €41,923
- Staff costs -€11,629
down €11,629 (-15.0%), from €77,784 to €66,155
- Other operating charges -€5,995
no longer reported in 2025 (was €5,995)
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 | €80,353 | €39,738 | -€40,615 | -50.5% |
| Fixed assets | 21/28 | €772 | €358 | -€414 | -53.7% |
| Tangible fixed assets | 22/27 | €772 | €358 | -€414 | -53.7% |
| Plant, machinery and equipment | 23 | €772 | €358 | -€414 | -53.7% |
| Current assets | 29/58 | €79,581 | €39,380 | -€40,201 | -50.5% |
| Stocks and contracts in progress | 3 | €3,422 | €3,430 | +€7 | +0.2% |
| Stocks | 30/36 | €3,422 | €3,430 | +€7 | +0.2% |
| Amounts receivable within one year | 40/41 | €33,151 | €2,850 | -€30,301 | -91.4% |
| Trade receivables | 40 | €21,513 | - | -€21,513 | |
| Other amounts receivable | 41 | €11,637 | €2,850 | -€8,788 | -75.5% |
| Cash at bank and in hand | 54/58 | €43,008 | €33,101 | -€9,907 | -23.0% |
| Total equity and liabilities | 10/49 | €80,353 | €39,738 | -€40,615 | -50.5% |
| Equity | 10/15 | -€522 | -€25,328 | -€24,806 | -4750.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,522 | -€27,328 | -€24,806 | -983.5% |
| Amounts payable | 17/49 | €80,875 | €65,066 | -€15,809 | -19.5% |
| Amounts payable within one year | 42/48 | €80,875 | €65,066 | -€15,809 | -19.5% |
| Trade debts | 44 | €8,996 | €8,969 | -€27 | -0.3% |
| Suppliers | 440/4 | €8,996 | €8,969 | -€27 | -0.3% |
| Advances received on contracts in progress | 46 | €9,958 | - | -€9,958 | |
| Taxes, remuneration and social security | 45 | €49,419 | €43,644 | -€5,775 | -11.7% |
| Taxes | 450/3 | €43,830 | €39,187 | -€4,643 | -10.6% |
| Remuneration and social security | 454/9 | €5,590 | €4,457 | -€1,133 | -20.3% |
| Other amounts payable | 47/48 | €12,501 | €12,453 | -€48 | -0.4% |
| Remuneration, social security and pensions | 62 | €77,784 | €66,155 | -€11,629 | -15.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | €414 | = | 0.0% |
| Other operating charges | 640/8 | €5,995 | - | -€5,995 | |
| Gross operating margin | 9900 | €78,258 | €41,923 | -€36,334 | -46.4% |
| Operating profit (loss) | 9901 | -€5,936 | -€24,646 | -€18,710 | -315.2% |
| Financial charges | 65/66B | €672 | €160 | -€512 | -76.2% |
| Recurring financial charges | 65 | €672 | €160 | -€512 | -76.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,608 | -€24,806 | -€18,198 | -275.4% |
| Profit (loss) for the period | 9904 | -€6,608 | -€24,806 | -€18,198 | -275.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,608 | -€24,806 | -€18,198 | -275.4% |
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 8 October 2026 via checked.be.