A&K Design: 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 Design
Largest movements
- Cash -€8,941
down €8,941 (-99.8%), from €8,961 to €20
mainly Debts after one year (-€42,020) and Net result for the year (-€3,536)
- Receivables within one year -€1,700
down €1,700 (-100.0%), from €1,700 to €0
- Debts after one year -€42,020
down €42,020 (-52.5%), from €80,000 to €37,980
- Other debts +€35,986
up €35,986 (+297.7%), from €12,087 to €48,072
- Profit (loss) carried forward -€3,536
down €3,536 (-65.3%), from -€5,418 to -€8,953
- Trade debts -€1,115
down €1,115 (-56.0%), from €1,992 to €877
- Financial charges +€631
up €631 (+976.1%), from €65 to €696
- Other operating charges -€344
down €344 (-46.5%), from €740 to €396
- Gross operating margin -€131
down €131 (-5.7%), from -€2,313 to -€2,444
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.
Cash bridge derived
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 | €90,661 | €80,020 | -€10,641 | -11.7% |
| Fixed assets | 21/28 | €80,000 | €80,000 | = | 0.0% |
| Financial fixed assets | 28 | €80,000 | €80,000 | = | 0.0% |
| Current assets | 29/58 | €10,661 | €20 | -€10,641 | -99.8% |
| Amounts receivable within one year | 40/41 | €1,700 | €0 | -€1,700 | -100.0% |
| Other amounts receivable | 41 | €1,700 | €0 | -€1,700 | -100.0% |
| Cash at bank and in hand | 54/58 | €8,961 | €20 | -€8,941 | -99.8% |
| Total equity and liabilities | 10/49 | €90,661 | €80,020 | -€10,641 | -11.7% |
| Equity | 10/15 | -€3,418 | -€6,953 | -€3,536 | -103.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,418 | -€8,953 | -€3,536 | -65.3% |
| Amounts payable | 17/49 | €94,079 | €86,973 | -€7,106 | -7.6% |
| Amounts payable after more than one year | 17 | €80,000 | €37,980 | -€42,020 | -52.5% |
| Financial debts | 170/4 | €80,000 | €37,980 | -€42,020 | -52.5% |
| Amounts payable within one year | 42/48 | €14,079 | €48,949 | +€34,871 | +247.7% |
| Trade debts | 44 | €1,992 | €877 | -€1,115 | -56.0% |
| Suppliers | 440/4 | €1,992 | €877 | -€1,115 | -56.0% |
| Other amounts payable | 47/48 | €12,087 | €48,072 | +€35,986 | +297.7% |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Other operating charges | 640/8 | €740 | €396 | -€344 | -46.5% |
| Gross operating margin | 9900 | -€2,313 | -€2,444 | -€131 | -5.7% |
| Operating profit (loss) | 9901 | -€3,053 | -€2,840 | +€213 | +7.0% |
| Financial charges | 65/66B | €65 | €696 | +€631 | +976.1% |
| Recurring financial charges | 65 | €65 | €696 | +€631 | +976.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,118 | -€3,536 | -€418 | -13.4% |
| Profit (loss) for the period | 9904 | -€3,118 | -€3,536 | -€418 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,118 | -€3,536 | -€418 | -13.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.