AAK CONSULTING: 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.
AAK CONSULTING
Largest movements
- Cash +€200,581
up €200,581 (+277%), from €72,500 to €273,081
mainly Other debts (+€151,906) and Net result for the year (+€127,064)
- Current investments +€24,314
up €24,314 (+4.8%), from €508,361 to €532,675
- Other debts +€151,906
new in 2025: €151,906
- Reserves +€77,047
up €77,047 (+16.2%), from €474,596 to €551,643
of which Distributable reserves: +€77,047
- Financial income -€17,600
down €17,600 (-50.5%), from €34,855 to €17,255
- Financial charges -€10,541
down €10,541, from €4,584 to -€5,957
- Gross operating margin +€2,543
up €2,543 (+1.5%), from €168,555 to €171,098
- Taxes +€1,872
up €1,872 (+3.3%), from €56,341 to €58,213
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 | €802,675 | €1,023,854 | +€221,179 | +27.6% |
| Fixed assets | 21/28 | €34,006 | €25,590 | -€8,416 | -24.7% |
| Tangible fixed assets | 22/27 | €34,006 | €25,590 | -€8,416 | -24.7% |
| Plant, machinery and equipment | 23 | €1,707 | €1,280 | -€427 | -25.0% |
| Furniture and vehicles | 24 | €32,299 | €24,310 | -€7,989 | -24.7% |
| Current assets | 29/58 | €768,669 | €998,264 | +€229,595 | +29.9% |
| Amounts receivable after more than one year | 29 | €175,000 | €175,000 | = | 0.0% |
| Other amounts receivable | 291 | €175,000 | €175,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €12,523 | €17,508 | +€4,985 | +39.8% |
| Trade receivables | 40 | €12,523 | €17,508 | +€4,985 | +39.8% |
| Current investments | 50/53 | €508,361 | €532,675 | +€24,314 | +4.8% |
| Cash at bank and in hand | 54/58 | €72,500 | €273,081 | +€200,581 | +277% |
| Deferred charges and accrued income | 490/1 | €285 | - | -€285 | |
| Total equity and liabilities | 10/49 | €802,675 | €1,023,854 | +€221,179 | +27.6% |
| Equity | 10/15 | €766,117 | €843,164 | +€77,047 | +10.1% |
| Contributions | 10/11 | €291,521 | €291,521 | = | 0.0% |
| Reserves | 13 | €474,596 | €551,643 | +€77,047 | +16.2% |
| Non-distributable reserves | 130/1 | €14,182 | €14,182 | = | 0.0% |
| Reserves not available under the articles | 1311 | €14,182 | €14,182 | = | 0.0% |
| Distributable reserves | 133 | €460,414 | €537,461 | +€77,047 | +16.7% |
| Amounts payable | 17/49 | €36,558 | €180,690 | +€144,132 | +394% |
| Amounts payable within one year | 42/48 | €36,558 | €180,690 | +€144,132 | +394% |
| Trade debts | 44 | €398 | €775 | +€377 | +94.7% |
| Suppliers | 440/4 | €398 | €775 | +€377 | +94.7% |
| Taxes, remuneration and social security | 45 | €36,160 | €28,009 | -€8,151 | -22.5% |
| Taxes | 450/3 | €36,160 | €28,009 | -€8,151 | -22.5% |
| Other amounts payable | 47/48 | - | €151,906 | +€151,906 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,340 | €8,416 | +€76 | +0.9% |
| Other operating charges | 640/8 | €1,179 | €617 | -€562 | -47.7% |
| Gross operating margin | 9900 | €168,555 | €171,098 | +€2,543 | +1.5% |
| Operating profit (loss) | 9901 | €159,036 | €162,065 | +€3,029 | +1.9% |
| Financial income | 75/76B | €34,855 | €17,255 | -€17,600 | -50.5% |
| Recurring financial income | 75 | €34,855 | €17,255 | -€17,600 | -50.5% |
| Financial charges | 65/66B | €4,584 | -€5,957 | -€10,541 | |
| Recurring financial charges | 65 | €4,584 | -€5,957 | -€10,541 | |
| Profit (loss) for the period before taxes | 9903 | €189,307 | €185,277 | -€4,030 | -2.1% |
| Income taxes | 67/77 | €56,341 | €58,213 | +€1,872 | +3.3% |
| Profit (loss) for the period | 9904 | €132,966 | €127,064 | -€5,902 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €132,966 | €127,064 | -€5,902 | -4.4% |
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 25 October 2026 via checked.be.