A&K BOUW: 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 BOUW
Largest movements
- Cash +€67,156
up €67,156 (+469%), from €14,319 to €81,474
mainly Net result for the year (+€80,974) and Trade debts (+€64,316)
- Stocks and contracts +€65,200
up €65,200 (+263%), from €24,800 to €90,000
- Deferred charges and accrued income -€6,601
down €6,601 (-88.6%), from €7,449 to €848
- Tangible fixed assets -€5,460
down €5,460 (-35.9%), from €15,229 to €9,769
of which Furniture and vehicles: -€4,300
- Receivables within one year -€4,115
down €4,115 (-7.1%), from €58,336 to €54,221
of which Other amounts receivable: -€26,087
- Profit (loss) carried forward +€80,974
up €80,974, from -€77,218 to €3,756
- Trade debts +€64,316
up €64,316 (+47.0%), from €136,744 to €201,060
- Tax, wage and social debts -€26,232
down €26,232 (-52.9%), from €49,569 to €23,337
of which Remuneration and social security: -€20,323
- Other debts -€2,878
no longer reported in 2024 (was €2,878)
- Gross operating margin +€150,533
up €150,533 (+368%), from €40,911 to €191,445
- Staff costs +€21,418
up €21,418 (+26.6%), from €80,642 to €102,060
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 | €120,132 | €236,312 | +€116,180 | +96.7% |
| Fixed assets | 21/28 | €15,229 | €9,769 | -€5,460 | -35.9% |
| Tangible fixed assets | 22/27 | €15,229 | €9,769 | -€5,460 | -35.9% |
| Plant, machinery and equipment | 23 | €4,020 | €2,860 | -€1,160 | -28.9% |
| Furniture and vehicles | 24 | €11,209 | €6,909 | -€4,300 | -38.4% |
| Current assets | 29/58 | €104,903 | €226,543 | +€121,640 | +116% |
| Stocks and contracts in progress | 3 | €24,800 | €90,000 | +€65,200 | +263% |
| Contracts in progress | 37 | €24,800 | €90,000 | +€65,200 | +263% |
| Amounts receivable within one year | 40/41 | €58,336 | €54,221 | -€4,115 | -7.1% |
| Trade receivables | 40 | €22,211 | €44,183 | +€21,972 | +98.9% |
| Other amounts receivable | 41 | €36,125 | €10,038 | -€26,087 | -72.2% |
| Cash at bank and in hand | 54/58 | €14,319 | €81,474 | +€67,156 | +469% |
| Deferred charges and accrued income | 490/1 | €7,449 | €848 | -€6,601 | -88.6% |
| Total equity and liabilities | 10/49 | €120,132 | €236,312 | +€116,180 | +96.7% |
| Equity | 10/15 | -€69,058 | €11,916 | +€80,974 | |
| Contributions | 10/11 | €6,300 | €6,300 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,218 | €3,756 | +€80,974 | |
| Amounts payable | 17/49 | €189,190 | €224,396 | +€35,206 | +18.6% |
| Amounts payable within one year | 42/48 | €189,190 | €224,396 | +€35,206 | +18.6% |
| Trade debts | 44 | €136,744 | €201,060 | +€64,316 | +47.0% |
| Suppliers | 440/4 | €136,744 | €201,060 | +€64,316 | +47.0% |
| Taxes, remuneration and social security | 45 | €49,569 | €23,337 | -€26,232 | -52.9% |
| Taxes | 450/3 | €21,140 | €15,231 | -€5,909 | -27.9% |
| Remuneration and social security | 454/9 | €28,429 | €8,105 | -€20,323 | -71.5% |
| Other amounts payable | 47/48 | €2,878 | - | -€2,878 | |
| Remuneration, social security and pensions | 62 | €80,642 | €102,060 | +€21,418 | +26.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,460 | €5,460 | = | 0.0% |
| Other operating charges | 640/8 | €3,743 | €2,774 | -€969 | -25.9% |
| Gross operating margin | 9900 | €40,911 | €191,445 | +€150,533 | +368% |
| Operating profit (loss) | 9901 | -€48,934 | €81,151 | +€130,085 | |
| Financial income | 75/76B | €1,065 | €0 | -€1,065 | -100.0% |
| Recurring financial income | 75 | €1,065 | €0 | -€1,065 | -100.0% |
| Financial charges | 65/66B | €202 | €177 | -€25 | -12.5% |
| Recurring financial charges | 65 | €202 | €177 | -€25 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,071 | €80,974 | +€129,045 | |
| Profit (loss) for the period | 9904 | -€48,071 | €80,974 | +€129,045 | |
| Profit (loss) for the period to be appropriated | 9905 | -€48,071 | €80,974 | +€129,045 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.