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 +€10,981
up €10,981 (+68.7%), from €15,993 to €26,975
of which Other amounts receivable: +€10,337
- Cash +€6,417
up €6,417 (+867194.6%), from €1 to €6,418
mainly Tax, wage and social debts (+€10,828) and Trade debts (+€8,870)
- Financial fixed assets +€5,500
up €5,500 (+252.9%), from €2,175 to €7,675
- Tangible fixed assets +€3,078
new in 2025: €3,078
- Tax, wage and social debts +€10,828
up €10,828 (+943.2%), from €1,148 to €11,977
of which Taxes: +€8,549
- Trade debts +€8,870
up €8,870 (+657.6%), from €1,349 to €10,219
- Profit (loss) carried forward +€6,336
up €6,336, from -€3,944 to €2,393
- Gross operating margin +€48,005
up €48,005, from -€2,467 to €45,538
- Staff costs +€37,197
up €37,197 (+2900.3%), from €1,283 to €38,479
- Taxes +€598
new in 2025: €598
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 | €18,553 | €44,588 | +€26,035 | +140.3% |
| Fixed assets | 21/28 | €2,175 | €10,753 | +€8,578 | +394.4% |
| Tangible fixed assets | 22/27 | - | €3,078 | +€3,078 | |
| Plant, machinery and equipment | 23 | - | €3,078 | +€3,078 | |
| Financial fixed assets | 28 | €2,175 | €7,675 | +€5,500 | +252.9% |
| Current assets | 29/58 | €16,378 | €33,835 | +€17,457 | +106.6% |
| Amounts receivable within one year | 40/41 | €15,993 | €26,975 | +€10,981 | +68.7% |
| Trade receivables | 40 | €13,139 | €13,784 | +€645 | +4.9% |
| Other amounts receivable | 41 | €2,854 | €13,191 | +€10,337 | +362.1% |
| Cash at bank and in hand | 54/58 | €1 | €6,418 | +€6,417 | +867194.6% |
| Deferred charges and accrued income | 490/1 | €384 | €443 | +€58 | +15.2% |
| Total equity and liabilities | 10/49 | €18,553 | €44,588 | +€26,035 | +140.3% |
| Equity | 10/15 | €16,056 | €22,393 | +€6,336 | +39.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,944 | €2,393 | +€6,336 | |
| Amounts payable | 17/49 | €2,497 | €22,196 | +€19,699 | +788.9% |
| Amounts payable within one year | 42/48 | €2,497 | €22,196 | +€19,699 | +788.9% |
| Trade debts | 44 | €1,349 | €10,219 | +€8,870 | +657.6% |
| Suppliers | 440/4 | €1,349 | €10,219 | +€8,870 | +657.6% |
| Taxes, remuneration and social security | 45 | €1,148 | €11,977 | +€10,828 | +943.2% |
| Taxes | 450/3 | - | €8,549 | +€8,549 | |
| Remuneration and social security | 454/9 | €1,148 | €3,428 | +€2,280 | +198.6% |
| Remuneration, social security and pensions | 62 | €1,283 | €38,479 | +€37,197 | +2900.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €17 | +€17 | |
| Other operating charges | 640/8 | €194 | €76 | -€118 | -60.7% |
| Gross operating margin | 9900 | -€2,467 | €45,538 | +€48,005 | |
| Operating profit (loss) | 9901 | -€3,944 | €6,965 | +€10,909 | |
| Financial charges | 65/66B | - | €31 | +€31 | |
| Recurring financial charges | 65 | - | €31 | +€31 | |
| Profit (loss) for the period before taxes | 9903 | -€3,944 | €6,934 | +€10,878 | |
| Income taxes | 67/77 | - | €598 | +€598 | |
| Profit (loss) for the period | 9904 | -€3,944 | €6,336 | +€10,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,944 | €6,336 | +€10,280 |
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.