A&K Design Build: 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 Design Build
Largest movements
- Receivables within one year +€18,839
up €18,839 (+24.9%), from €75,517 to €94,356
of which Trade receivables: +€15,303
- Cash +€13,781
up €13,781 (+873%), from €1,578 to €15,359
mainly Short-term financial debts (+€25,964) and Trade debts (+€14,271)
- Stocks and contracts -€4,196
down €4,196 (-11.9%), from €35,288 to €31,092
- Short-term financial debts +€25,964
up €25,964 (+274%), from €9,467 to €35,431
- Current portion of long-term debt -€25,450
down €25,450 (-74.5%), from €34,173 to €8,723
- Trade debts +€14,271
up €14,271 (+36.8%), from €38,747 to €53,018
- Profit (loss) carried forward +€11,751
up €11,751 (+70.2%), from -€16,731 to -€4,980
- Debts after one year -€8,723
down €8,723 (-74.1%), from €11,771 to €3,048
- Gross operating margin -€13,935
down €13,935 (-32.2%), from €43,250 to €29,315
- Taxes +€3,665
up €3,665 (+151%), from €2,431 to €6,096
- Other operating charges -€3,398
down €3,398 (-69.5%), from €4,890 to €1,492
- Depreciation -€2,886
down €2,886 (-47.1%), from €6,123 to €3,236
- Financial income +€1,432
up €1,432 (+261%), from €549 to €1,982
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.
Derived cash bridge
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 | €125,462 | €153,572 | +€28,110 | +22.4% |
| Fixed assets | 21/28 | €11,805 | €10,862 | -€943 | -8.0% |
| Tangible fixed assets | 22/27 | €8,055 | €7,112 | -€943 | -11.7% |
| Plant, machinery and equipment | 23 | €959 | €859 | -€100 | -10.4% |
| Furniture and vehicles | 24 | €7,096 | €6,253 | -€843 | -11.9% |
| Financial fixed assets | 28 | €3,750 | €3,750 | = | 0.0% |
| Current assets | 29/58 | €113,657 | €142,710 | +€29,053 | +25.6% |
| Stocks and contracts in progress | 3 | €35,288 | €31,092 | -€4,196 | -11.9% |
| Stocks | 30/36 | €35,288 | €31,092 | -€4,196 | -11.9% |
| Amounts receivable within one year | 40/41 | €75,517 | €94,356 | +€18,839 | +24.9% |
| Trade receivables | 40 | €6,883 | €22,186 | +€15,303 | +222% |
| Other amounts receivable | 41 | €68,634 | €72,170 | +€3,536 | +5.2% |
| Cash at bank and in hand | 54/58 | €1,578 | €15,359 | +€13,781 | +873% |
| Deferred charges and accrued income | 490/1 | €1,274 | €1,903 | +€628 | +49.3% |
| Total equity and liabilities | 10/49 | €125,462 | €153,572 | +€28,110 | +22.4% |
| Equity | 10/15 | €23,269 | €35,020 | +€11,751 | +50.5% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,731 | -€4,980 | +€11,751 | +70.2% |
| Amounts payable | 17/49 | €102,193 | €118,551 | +€16,359 | +16.0% |
| Amounts payable after more than one year | 17 | €11,771 | €3,048 | -€8,723 | -74.1% |
| Financial debts | 170/4 | €11,771 | €3,048 | -€8,723 | -74.1% |
| Amounts payable within one year | 42/48 | €90,421 | €111,343 | +€20,921 | +23.1% |
| Current portion of amounts payable after more than one year | 42 | €34,173 | €8,723 | -€25,450 | -74.5% |
| Financial debts | 43 | €9,467 | €35,431 | +€25,964 | +274% |
| Credit institutions | 430/8 | €9,467 | €35,431 | +€25,964 | +274% |
| Trade debts | 44 | €38,747 | €53,018 | +€14,271 | +36.8% |
| Suppliers | 440/4 | €38,747 | €53,018 | +€14,271 | +36.8% |
| Taxes, remuneration and social security | 45 | €6,412 | €12,548 | +€6,136 | +95.7% |
| Taxes | 450/3 | €6,412 | €12,548 | +€6,136 | +95.7% |
| Other amounts payable | 47/48 | €1,622 | €1,622 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €4,161 | +€4,161 | |
| Remuneration, social security and pensions | 62 | -€791 | - | +€791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,123 | €3,236 | -€2,886 | -47.1% |
| Other operating charges | 640/8 | €4,890 | €1,492 | -€3,398 | -69.5% |
| Non-recurring operating charges | 66A | - | €1,147 | +€1,147 | |
| Gross operating margin | 9900 | €43,250 | €29,315 | -€13,935 | -32.2% |
| Operating profit (loss) | 9901 | €33,028 | €23,440 | -€9,588 | -29.0% |
| Financial income | 75/76B | €549 | €1,982 | +€1,432 | +261% |
| Recurring financial income | 75 | €549 | €1,982 | +€1,432 | +261% |
| Financial charges | 65/66B | €7,346 | €7,574 | +€228 | +3.1% |
| Recurring financial charges | 65 | €7,346 | €7,574 | +€228 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €26,231 | €17,847 | -€8,384 | -32.0% |
| Income taxes | 67/77 | €2,431 | €6,096 | +€3,665 | +151% |
| Profit (loss) for the period | 9904 | €23,800 | €11,751 | -€12,049 | -50.6% |
| Profit (loss) for the period to be appropriated | 9905 | €23,800 | €11,751 | -€12,049 | -50.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.