AK BUILDING: 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 BUILDING
Largest movements
- Receivables within one year +€36,921
up €36,921 (+94.9%), from €38,889 to €75,811
of which Other amounts receivable: +€47,031
- Cash -€14,754
down €14,754 (-82.1%), from €17,976 to €3,222
mainly Receivables within one year (-€36,921) and Other debts (-€7,275)
- Trade debts +€40,381
up €40,381 (+157%), from €25,641 to €66,023
- Other debts -€7,275
no longer reported in 2025 (was €7,275)
- Tax, wage and social debts -€6,679
down €6,679 (-89.0%), from €7,500 to €821
of which Remuneration and social security: -€7,500
- Profit (loss) carried forward -€5,507
down €5,507 (-12.6%), from -€43,627 to -€49,134
- Staff costs +€14,760
up €14,760 (+51.8%), from €28,473 to €43,232
- Gross operating margin +€4,826
up €4,826 (+14.5%), from €33,214 to €38,040
- Financial charges -€3,884
down €3,884 (-76.5%), from €5,078 to €1,194
of which Financial charges: -€2,697
- Financial income +€1,927
up €1,927 (+1,523%), from €127 to €2,054
- Other operating charges -€685
down €685 (-46.9%), from €1,460 to €775
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 | €58,860 | €79,781 | +€20,921 | +35.5% |
| Fixed assets | 21/28 | €1,680 | €749 | -€931 | -55.4% |
| Tangible fixed assets | 22/27 | €1,149 | €749 | -€400 | -34.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €1,149 | €749 | -€400 | -34.8% |
| Financial fixed assets | 28 | €531 | - | -€531 | |
| Current assets | 29/58 | €57,181 | €79,032 | +€21,852 | +38.2% |
| Amounts receivable within one year | 40/41 | €38,889 | €75,811 | +€36,921 | +94.9% |
| Trade receivables | 40 | €34,246 | €24,136 | -€10,109 | -29.5% |
| Other amounts receivable | 41 | €4,643 | €51,674 | +€47,031 | +1,013% |
| Cash at bank and in hand | 54/58 | €17,976 | €3,222 | -€14,754 | -82.1% |
| Deferred charges and accrued income | 490/1 | €316 | - | -€316 | |
| Total equity and liabilities | 10/49 | €58,860 | €79,781 | +€20,921 | +35.5% |
| Equity | 10/15 | €18,444 | €12,937 | -€5,507 | -29.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €55,871 | €55,871 | = | 0.0% |
| Distributable reserves | 133 | €55,871 | €55,871 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€43,627 | -€49,134 | -€5,507 | -12.6% |
| Amounts payable | 17/49 | €40,416 | €66,844 | +€26,427 | +65.4% |
| Amounts payable within one year | 42/48 | €40,416 | €66,844 | +€26,427 | +65.4% |
| Trade debts | 44 | €25,641 | €66,023 | +€40,381 | +157% |
| Suppliers | 440/4 | €25,641 | €66,023 | +€40,381 | +157% |
| Taxes, remuneration and social security | 45 | €7,500 | €821 | -€6,679 | -89.0% |
| Taxes | 450/3 | - | €821 | +€821 | |
| Remuneration and social security | 454/9 | €7,500 | - | -€7,500 | |
| Other amounts payable | 47/48 | €7,275 | - | -€7,275 | |
| Non-recurring operating income | 76A | - | €9,548 | +€9,548 | |
| Remuneration, social security and pensions | 62 | €28,473 | €43,232 | +€14,760 | +51.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51 | €400 | +€349 | +679% |
| Other operating charges | 640/8 | €1,460 | €775 | -€685 | -46.9% |
| Gross operating margin | 9900 | €33,214 | €38,040 | +€4,826 | +14.5% |
| Operating profit (loss) | 9901 | €3,230 | -€6,367 | -€9,597 | |
| Financial income | 75/76B | €127 | €2,054 | +€1,927 | +1,523% |
| Recurring financial income | 75 | €127 | €2,054 | +€1,927 | +1,523% |
| Financial charges | 65/66B | €5,078 | €1,194 | -€3,884 | -76.5% |
| Recurring financial charges | 65 | €3,002 | €305 | -€2,697 | -89.8% |
| Non-recurring financial charges | 66B | €2,076 | €889 | -€1,187 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,722 | -€5,507 | -€3,785 | -220% |
| Profit (loss) for the period | 9904 | -€1,722 | -€5,507 | -€3,785 | -220% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,722 | -€5,507 | -€3,785 | -220% |
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 24 October 2026 via checked.be.