A & K Team: 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 Team
Largest movements
- Current investments +€140,000
new in 2025: €140,000
- Cash -€82,344
down €82,344 (-52.3%), from €157,365 to €75,020
mainly Current investments (-€140,000) and Receivables within one year (-€9,243)
- Receivables within one year +€9,243
up €9,243 (+58.8%), from €15,731 to €24,974
of which Trade receivables: +€9,335
- Tangible fixed assets -€3,841
down €3,841 (-42.4%), from €9,062 to €5,222
- Reserves +€54,000
up €54,000 (+34.6%), from €156,000 to €210,000
- Tax, wage and social debts +€7,427
up €7,427 (+44.7%), from €16,612 to €24,039
- Gross operating margin -€4,125
down €4,125 (-4.9%), from €83,870 to €79,745
- Financial income -€1,655
down €1,655 (-83.6%), from €1,979 to €324
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 | €183,861 | €247,377 | +€63,516 | +34.5% |
| Fixed assets | 21/28 | €9,062 | €5,222 | -€3,841 | -42.4% |
| Tangible fixed assets | 22/27 | €9,062 | €5,222 | -€3,841 | -42.4% |
| Furniture and vehicles | 24 | €9,062 | €5,222 | -€3,841 | -42.4% |
| Current assets | 29/58 | €174,799 | €242,155 | +€67,356 | +38.5% |
| Amounts receivable within one year | 40/41 | €15,731 | €24,974 | +€9,243 | +58.8% |
| Trade receivables | 40 | €15,639 | €24,974 | +€9,335 | +59.7% |
| Other amounts receivable | 41 | €91 | - | -€91 | |
| Current investments | 50/53 | - | €140,000 | +€140,000 | |
| Cash at bank and in hand | 54/58 | €157,365 | €75,020 | -€82,344 | -52.3% |
| Deferred charges and accrued income | 490/1 | €1,704 | €2,161 | +€458 | +26.9% |
| Total equity and liabilities | 10/49 | €183,861 | €247,377 | +€63,516 | +34.5% |
| Equity | 10/15 | €162,086 | €216,214 | +€54,128 | +33.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €156,000 | €210,000 | +€54,000 | +34.6% |
| Distributable reserves | 133 | €156,000 | €210,000 | +€54,000 | +34.6% |
| Profit (loss) carried forward | 14 | €1,086 | €1,214 | +€128 | +11.8% |
| Amounts payable | 17/49 | €21,775 | €31,162 | +€9,388 | +43.1% |
| Amounts payable within one year | 42/48 | €21,775 | €31,162 | +€9,388 | +43.1% |
| Trade debts | 44 | €183 | €343 | +€160 | +87.8% |
| Suppliers | 440/4 | €183 | €343 | +€160 | +87.8% |
| Taxes, remuneration and social security | 45 | €16,612 | €24,039 | +€7,427 | +44.7% |
| Taxes | 450/3 | €16,612 | €24,039 | +€7,427 | +44.7% |
| Other amounts payable | 47/48 | €4,980 | €6,780 | +€1,800 | +36.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,910 | €3,841 | -€70 | -1.8% |
| Other operating charges | 640/8 | €839 | €967 | +€128 | +15.2% |
| Gross operating margin | 9900 | €83,870 | €79,745 | -€4,125 | -4.9% |
| Operating profit (loss) | 9901 | €79,120 | €74,938 | -€4,182 | -5.3% |
| Financial income | 75/76B | €1,979 | €324 | -€1,655 | -83.6% |
| Recurring financial income | 75 | €1,979 | €324 | -€1,655 | -83.6% |
| Financial charges | 65/66B | €54 | €54 | +€0 | +0.2% |
| Recurring financial charges | 65 | €54 | €54 | +€0 | +0.2% |
| Profit (loss) for the period before taxes | 9903 | €81,046 | €75,208 | -€5,838 | -7.2% |
| Income taxes | 67/77 | €21,893 | €21,080 | -€813 | -3.7% |
| Profit (loss) for the period | 9904 | €59,153 | €54,128 | -€5,025 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €59,153 | €54,128 | -€5,025 | -8.5% |
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 28 October 2026 via checked.be.