A&K Design Architecture: what changed
A&K Design Architecture
Largest movements
- Tangible fixed assets -€5,510
down €5,510 (-28.5%), from €19,316 to €13,806
- Deferred charges and accrued income -€1,920
down €1,920 (-86.9%), from €2,209 to €289
- Cash +€1,577
up €1,577 (+43.6%), from €3,619 to €5,196
mainly Depreciation (+€5,510) and Deferred charges and accrued income (+€1,920)
- Receivables within one year -€867
down €867 (-16.1%), from €5,376 to €4,508
of which Trade receivables: -€2,057
- Debts after one year -€4,795
down €4,795 (-36.1%), from €13,269 to €8,474
- Reserves -€1,386
down €1,386 (-77.4%), from €1,791 to €405
- Trade debts -€681
down €681 (-74.2%), from €917 to €236
- Tax, wage and social debts -€375
down €375 (-100%), from €375 to €0
- Other debts +€311
up €311 (+3.6%), from €8,579 to €8,890
- Gross operating margin -€992
down €992 (-14.9%), from €6,667 to €5,675
- Other operating charges +€392
up €392 (+97.7%), from €401 to €794
- Taxes -€255
down €255 (-65.9%), from €387 to €132
- Financial charges -€179
down €179 (-18.6%), from €965 to €786
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,520 | €23,799 | -€6,721 | -22.0% |
| Fixed assets | 21/28 | €19,316 | €13,806 | -€5,510 | -28.5% |
| Tangible fixed assets | 22/27 | €19,316 | €13,806 | -€5,510 | -28.5% |
| Furniture and vehicles | 24 | €19,316 | €13,806 | -€5,510 | -28.5% |
| Current assets | 29/58 | €11,204 | €9,994 | -€1,211 | -10.8% |
| Amounts receivable within one year | 40/41 | €5,376 | €4,508 | -€867 | -16.1% |
| Trade receivables | 40 | €2,057 | €0 | -€2,057 | -100% |
| Other amounts receivable | 41 | €3,319 | €4,508 | +€1,189 | +35.8% |
| Cash at bank and in hand | 54/58 | €3,619 | €5,196 | +€1,577 | +43.6% |
| Deferred charges and accrued income | 490/1 | €2,209 | €289 | -€1,920 | -86.9% |
| Total equity and liabilities | 10/49 | €30,520 | €23,799 | -€6,721 | -22.0% |
| Equity | 10/15 | €2,791 | €1,405 | -€1,386 | -49.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,791 | €405 | -€1,386 | -77.4% |
| Distributable reserves | 133 | €1,791 | €405 | -€1,386 | -77.4% |
| Amounts payable | 17/49 | €27,729 | €22,395 | -€5,334 | -19.2% |
| Amounts payable after more than one year | 17 | €13,269 | €8,474 | -€4,795 | -36.1% |
| Financial debts | 170/4 | €13,269 | €8,474 | -€4,795 | -36.1% |
| Amounts payable within one year | 42/48 | €14,460 | €13,921 | -€539 | -3.7% |
| Current portion of amounts payable after more than one year | 42 | €4,590 | €4,795 | +€206 | +4.5% |
| Trade debts | 44 | €917 | €236 | -€681 | -74.2% |
| Suppliers | 440/4 | €917 | €236 | -€681 | -74.2% |
| Taxes, remuneration and social security | 45 | €375 | €0 | -€375 | -100% |
| Taxes | 450/3 | €375 | €0 | -€375 | -100% |
| Other amounts payable | 47/48 | €8,579 | €8,890 | +€311 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,510 | €5,510 | +€0 | 0.0% |
| Other operating charges | 640/8 | €401 | €794 | +€392 | +97.7% |
| Gross operating margin | 9900 | €6,667 | €5,675 | -€992 | -14.9% |
| Operating profit (loss) | 9901 | €756 | -€628 | -€1,384 | |
| Financial income | 75/76B | €160 | €160 | -€0 | -0.2% |
| Recurring financial income | 75 | €160 | €160 | -€0 | -0.2% |
| Financial charges | 65/66B | €965 | €786 | -€179 | -18.6% |
| Recurring financial charges | 65 | €965 | €786 | -€179 | -18.6% |
| Profit (loss) for the period before taxes | 9903 | -€49 | -€1,254 | -€1,205 | -2,457% |
| Income taxes | 67/77 | €387 | €132 | -€255 | -65.9% |
| Profit (loss) for the period | 9904 | -€436 | -€1,386 | -€950 | -218% |
| Profit (loss) for the period to be appropriated | 9905 | -€436 | -€1,386 | -€950 | -218% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.