A & K PARTNERS: 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 PARTNERS
Largest movements
- Cash +€3,924
up €3,924 (+26,231%), from €15 to €3,939
mainly Net result for the year (+€12,253) and Trade debts (+€1,496)
- Profit (loss) carried forward +€12,253
up €12,253 (+41.2%), from -€29,711 to -€17,458
- Short-term financial debts -€9,982
no longer reported in 2025 (was €9,982)
- Trade debts +€1,496
new in 2025: €1,496
- Tax, wage and social debts +€461
up €461 (+64.9%), from €709 to €1,170
- Other debts -€304
down €304 (-69.9%), from €435 to €131
- Gross operating margin +€10,331
up €10,331 (+328%), from €3,153 to €13,484
- Other operating charges -€287
down €287 (-74.2%), from €387 to €100
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 | €15 | €3,939 | +€3,924 | +26,231% |
| Current assets | 29/58 | €15 | €3,939 | +€3,924 | +26,231% |
| Cash at bank and in hand | 54/58 | €15 | €3,939 | +€3,924 | +26,231% |
| Total equity and liabilities | 10/49 | €15 | €3,939 | +€3,924 | +26,231% |
| Equity | 10/15 | -€11,111 | €1,142 | +€12,253 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,711 | -€17,458 | +€12,253 | +41.2% |
| Amounts payable | 17/49 | €11,126 | €2,797 | -€8,329 | -74.9% |
| Amounts payable within one year | 42/48 | €11,126 | €2,797 | -€8,329 | -74.9% |
| Financial debts | 43 | €9,982 | - | -€9,982 | |
| Credit institutions | 430/8 | €9,982 | - | -€9,982 | |
| Trade debts | 44 | - | €1,496 | +€1,496 | |
| Suppliers | 440/4 | - | €1,496 | +€1,496 | |
| Taxes, remuneration and social security | 45 | €709 | €1,170 | +€461 | +64.9% |
| Taxes | 450/3 | €709 | €1,170 | +€461 | +64.9% |
| Other amounts payable | 47/48 | €435 | €131 | -€304 | -69.9% |
| Other operating charges | 640/8 | €387 | €100 | -€287 | -74.2% |
| Gross operating margin | 9900 | €3,153 | €13,484 | +€10,331 | +328% |
| Operating profit (loss) | 9901 | €2,766 | €13,384 | +€10,618 | +384% |
| Financial income | 75/76B | €15 | - | -€15 | |
| Recurring financial income | 75 | €15 | - | -€15 | |
| Financial charges | 65/66B | €1,228 | €1,131 | -€97 | -7.9% |
| Recurring financial charges | 65 | €1,228 | €1,131 | -€97 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €1,553 | €12,253 | +€10,701 | +689% |
| Profit (loss) for the period | 9904 | €1,553 | €12,253 | +€10,701 | +689% |
| Profit (loss) for the period to be appropriated | 9905 | €1,553 | €12,253 | +€10,701 | +689% |
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 21 October 2026 via checked.be.