AK COMPANY: 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 COMPANY
Largest movements
- Receivables within one year +€1,685
up €1,685 (+116.1%), from €1,452 to €3,138
of which Trade receivables: +€2,904
- Tangible fixed assets -€828
down €828 (-15.5%), from €5,329 to €4,501
- Cash +€651
up €651 (+77.4%), from €842 to €1,493
mainly Other debts (+€9,131) and Depreciation (+€828)
- Other debts +€9,131
new in 2024: €9,131
- Profit (loss) carried forward -€6,066
down €6,066 (-107.7%), from -€5,635 to -€11,700
- Debts after one year -€2,026
down €2,026 (-24.3%), from €8,321 to €6,295
- Trade debts +€272
new in 2024: €272
- Tax, wage and social debts +€197
up €197 (+14.7%), from €1,336 to €1,533
- Turnover +€34,205
new in 2024: €34,205
- Purchases and services +€32,365
new in 2024: €32,365
- Gross operating margin +€7,813
up €7,813, from -€4,885 to €2,928
- Other operating charges +€2,796
new in 2024: €2,796
- Depreciation +€590
up €590 (+247.8%), from €238 to €828
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,048 | €10,557 | +€1,509 | +16.7% |
| Fixed assets | 21/28 | €6,754 | €5,926 | -€828 | -12.3% |
| Tangible fixed assets | 22/27 | €5,329 | €4,501 | -€828 | -15.5% |
| Furniture and vehicles | 24 | €5,329 | €4,501 | -€828 | -15.5% |
| Financial fixed assets | 28 | €1,425 | €1,425 | = | 0.0% |
| Current assets | 29/58 | €2,294 | €4,631 | +€2,337 | +101.9% |
| Amounts receivable within one year | 40/41 | €1,452 | €3,138 | +€1,685 | +116.1% |
| Trade receivables | 40 | €234 | €3,138 | +€2,904 | +1240.9% |
| Other amounts receivable | 41 | €1,218 | €0 | -€1,218 | -100.0% |
| Cash at bank and in hand | 54/58 | €842 | €1,493 | +€651 | +77.4% |
| Total equity and liabilities | 10/49 | €9,048 | €10,557 | +€1,509 | +16.7% |
| Equity | 10/15 | -€2,635 | -€8,700 | -€6,066 | -230.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,635 | -€11,700 | -€6,066 | -107.7% |
| Amounts payable | 17/49 | €11,682 | €19,257 | +€7,575 | +64.8% |
| Amounts payable after more than one year | 17 | €8,321 | €6,295 | -€2,026 | -24.3% |
| Financial debts | 170/4 | €8,321 | €6,295 | -€2,026 | -24.3% |
| Amounts payable within one year | 42/48 | €3,362 | €12,962 | +€9,600 | +285.6% |
| Current portion of amounts payable after more than one year | 42 | €2,026 | €2,026 | = | 0.0% |
| Trade debts | 44 | - | €272 | +€272 | |
| Suppliers | 440/4 | - | €272 | +€272 | |
| Taxes, remuneration and social security | 45 | €1,336 | €1,533 | +€197 | +14.7% |
| Taxes | 450/3 | €1,336 | €1,533 | +€197 | +14.7% |
| Other amounts payable | 47/48 | - | €9,131 | +€9,131 | |
| Turnover | 70 | - | €34,205 | +€34,205 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €32,365 | +€32,365 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €238 | €828 | +€590 | +247.8% |
| Other operating charges | 640/8 | - | €2,796 | +€2,796 | |
| Non-recurring operating charges | 66A | - | €4,497 | +€4,497 | |
| Gross operating margin | 9900 | -€4,885 | €2,928 | +€7,813 | |
| Operating profit (loss) | 9901 | -€5,123 | -€5,193 | -€70 | -1.4% |
| Financial income | 75/76B | €12 | €0 | -€12 | -100.0% |
| Recurring financial income | 75 | €12 | €0 | -€12 | -100.0% |
| Financial charges | 65/66B | €523 | €873 | +€349 | +66.8% |
| Recurring financial charges | 65 | €523 | €873 | +€349 | +66.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,635 | -€6,066 | -€431 | -7.7% |
| Profit (loss) for the period | 9904 | -€5,635 | -€6,066 | -€431 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,635 | -€6,066 | -€431 | -7.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.