AK Architecten: 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.
AK Architecten
Largest movements
- Tangible fixed assets -€23,014
down €23,014 (-21.6%), from €106,432 to €83,418
of which Furniture and vehicles: -€24,752
- Cash +€13,494
up €13,494 (+22.4%), from €60,146 to €73,640
mainly Depreciation (+€25,669) and Net result for the year (+€9,012)
- Debts after one year -€20,143
down €20,143 (-22.8%), from €88,443 to €68,300
of which Financial debts: -€20,143
- Reserves +€7,346
up €7,346 (+31.1%), from €23,619 to €30,965
- Other debts +€1,990
up €1,990 (+19.6%), from €10,177 to €12,166
- Depreciation +€4,390
up €4,390 (+20.6%), from €21,279 to €25,669
- Gross operating margin +€2,160
up €2,160 (+5.1%), from €42,321 to €44,481
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 | €179,977 | €169,423 | -€10,554 | -5.9% |
| Fixed assets | 21/28 | €106,432 | €83,418 | -€23,014 | -21.6% |
| Tangible fixed assets | 22/27 | €106,432 | €83,418 | -€23,014 | -21.6% |
| Land and buildings | 22 | €9,292 | - | -€9,292 | |
| Plant, machinery and equipment | 23 | €2,786 | €2,186 | -€600 | -21.5% |
| Furniture and vehicles | 24 | €94,354 | €69,601 | -€24,752 | -26.2% |
| Other tangible fixed assets | 26 | - | €11,631 | +€11,631 | |
| Current assets | 29/58 | €73,545 | €86,005 | +€12,460 | +16.9% |
| Amounts receivable within one year | 40/41 | €11,145 | €9,993 | -€1,152 | -10.3% |
| Trade receivables | 40 | €10,662 | €9,980 | -€683 | -6.4% |
| Other amounts receivable | 41 | €483 | €13 | -€470 | -97.4% |
| Cash at bank and in hand | 54/58 | €60,146 | €73,640 | +€13,494 | +22.4% |
| Deferred charges and accrued income | 490/1 | €2,254 | €2,372 | +€118 | +5.3% |
| Total equity and liabilities | 10/49 | €179,977 | €169,423 | -€10,554 | -5.9% |
| Equity | 10/15 | €48,619 | €55,965 | +€7,346 | +15.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €23,619 | €30,965 | +€7,346 | +31.1% |
| Distributable reserves | 133 | €23,619 | €30,965 | +€7,346 | +31.1% |
| Amounts payable | 17/49 | €131,358 | €113,457 | -€17,900 | -13.6% |
| Amounts payable after more than one year | 17 | €88,443 | €68,300 | -€20,143 | -22.8% |
| Financial debts | 170/4 | €63,443 | €43,300 | -€20,143 | -31.7% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,068 | €42,765 | +€2,696 | +6.7% |
| Current portion of amounts payable after more than one year | 42 | €19,393 | €20,143 | +€750 | +3.9% |
| Trade debts | 44 | €1,730 | €1,844 | +€114 | +6.6% |
| Suppliers | 440/4 | €1,730 | €1,844 | +€114 | +6.6% |
| Taxes, remuneration and social security | 45 | €8,768 | €8,611 | -€157 | -1.8% |
| Taxes | 450/3 | €8,768 | €8,611 | -€157 | -1.8% |
| Other amounts payable | 47/48 | €10,177 | €12,166 | +€1,990 | +19.6% |
| Accrued charges and deferred income | 492/3 | €2,846 | €2,392 | -€454 | -15.9% |
| Non-recurring operating income | 76A | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,279 | €25,669 | +€4,390 | +20.6% |
| Other operating charges | 640/8 | €755 | €656 | -€99 | -13.1% |
| Gross operating margin | 9900 | €42,321 | €44,481 | +€2,160 | +5.1% |
| Operating profit (loss) | 9901 | €20,287 | €18,157 | -€2,131 | -10.5% |
| Financial income | 75/76B | €0 | €36 | +€36 | +72,460% |
| Recurring financial income | 75 | €0 | €36 | +€36 | +72,460% |
| Financial charges | 65/66B | €5,584 | €5,161 | -€423 | -7.6% |
| Recurring financial charges | 65 | €5,584 | €5,161 | -€423 | -7.6% |
| Profit (loss) for the period before taxes | 9903 | €14,704 | €13,032 | -€1,672 | -11.4% |
| Income taxes | 67/77 | €4,339 | €4,020 | -€320 | -7.4% |
| Profit (loss) for the period | 9904 | €10,364 | €9,012 | -€1,352 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,364 | €9,012 | -€1,352 | -13.0% |
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 13 October 2026 via checked.be.