A2K CONSTRUCT: 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.
A2K CONSTRUCT
Largest movements
- Cash -€31,195
down €31,195 (-95.9%), from €32,543 to €1,348
mainly Advances received (-€35,620) and Investment in fixed assets (net) (-€9,759)
- Tangible fixed assets +€5,965
up €5,965 (+182.3%), from €3,271 to €9,236
- Receivables within one year -€4,828
down €4,828 (-87.1%), from €5,542 to €714
of which Trade receivables: -€5,084
- Advances received -€35,620
no longer reported in 2025 (was €35,620)
- Other debts -€8,322
down €8,322 (-31.6%), from €26,330 to €18,008
- Trade debts +€8,021
up €8,021 (+384.8%), from €2,085 to €10,106
- Profit (loss) carried forward +€6,246
up €6,246 (+25.5%), from -€24,486 to -€18,240
- Gross operating margin +€9,318
up €9,318 (+422.4%), from €2,206 to €11,524
- Depreciation -€3,533
down €3,533 (-48.2%), from €7,328 to €3,795
- Taxes -€308
new in 2025: -€308
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.
Cash bridge derived
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 | €41,356 | €11,374 | -€29,982 | -72.5% |
| Fixed assets | 21/28 | €3,271 | €9,236 | +€5,965 | +182.3% |
| Tangible fixed assets | 22/27 | €3,271 | €9,236 | +€5,965 | +182.3% |
| Furniture and vehicles | 24 | €3,271 | €9,236 | +€5,965 | +182.3% |
| Current assets | 29/58 | €38,085 | €2,138 | -€35,947 | -94.4% |
| Amounts receivable within one year | 40/41 | €5,542 | €714 | -€4,828 | -87.1% |
| Trade receivables | 40 | €5,084 | - | -€5,084 | |
| Other amounts receivable | 41 | €458 | €714 | +€255 | +55.7% |
| Cash at bank and in hand | 54/58 | €32,543 | €1,348 | -€31,195 | -95.9% |
| Deferred charges and accrued income | 490/1 | - | €76 | +€76 | |
| Total equity and liabilities | 10/49 | €41,356 | €11,374 | -€29,982 | -72.5% |
| Equity | 10/15 | -€22,986 | -€16,740 | +€6,246 | +27.2% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,486 | -€18,240 | +€6,246 | +25.5% |
| Amounts payable | 17/49 | €64,343 | €28,114 | -€36,229 | -56.3% |
| Amounts payable within one year | 42/48 | €64,343 | €28,114 | -€36,229 | -56.3% |
| Trade debts | 44 | €2,085 | €10,106 | +€8,021 | +384.8% |
| Suppliers | 440/4 | €2,085 | €10,106 | +€8,021 | +384.8% |
| Advances received on contracts in progress | 46 | €35,620 | - | -€35,620 | |
| Taxes, remuneration and social security | 45 | €308 | - | -€308 | |
| Taxes | 450/3 | €308 | - | -€308 | |
| Other amounts payable | 47/48 | €26,330 | €18,008 | -€8,322 | -31.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,328 | €3,795 | -€3,533 | -48.2% |
| Other operating charges | 640/8 | €1,453 | €1,382 | -€71 | -4.9% |
| Gross operating margin | 9900 | €2,206 | €11,524 | +€9,318 | +422.4% |
| Operating profit (loss) | 9901 | -€6,575 | €6,347 | +€12,922 | |
| Financial charges | 65/66B | €316 | €409 | +€93 | +29.3% |
| Recurring financial charges | 65 | €316 | €409 | +€93 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | -€6,891 | €5,938 | +€12,829 | |
| Income taxes | 67/77 | - | -€308 | -€308 | |
| Profit (loss) for the period | 9904 | -€6,891 | €6,246 | +€13,137 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,891 | €6,246 | +€13,137 |
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 12 October 2026 via checked.be.