AK CONCEPT: 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 CONCEPT
Largest movements
- Cash +€11,291
up €11,291 (+1697.6%), from €665 to €11,956
mainly Trade debts (+€10,815) and Depreciation (+€7,880)
- Tangible fixed assets -€6,325
down €6,325 (-26.0%), from €24,359 to €18,034
- Receivables within one year +€1,905
up €1,905 (+12.7%), from €15,057 to €16,961
of which Other amounts receivable: +€1,880
- Trade debts +€10,815
up €10,815 (+402.4%), from €2,688 to €13,503
- Tax, wage and social debts -€7,420
down €7,420 (-100.0%), from €7,420 to €0
of which Taxes: -€5,420
- Profit (loss) carried forward +€4,756
up €4,756 (+32.8%), from -€14,508 to -€9,752
- Other debts -€1,638
down €1,638 (-3.7%), from €44,363 to €42,725
- Gross operating margin +€11,094
up €11,094 (+737.7%), from €1,504 to €12,598
- Other operating charges -€499
down €499 (-77.0%), from €648 to €149
- Financial income +€362
up €362, from €0 to €362
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 | €40,962 | €47,476 | +€6,514 | +15.9% |
| Fixed assets | 21/28 | €24,359 | €18,034 | -€6,325 | -26.0% |
| Tangible fixed assets | 22/27 | €24,359 | €18,034 | -€6,325 | -26.0% |
| Furniture and vehicles | 24 | €24,359 | €18,034 | -€6,325 | -26.0% |
| Current assets | 29/58 | €16,603 | €29,442 | +€12,839 | +77.3% |
| Amounts receivable within one year | 40/41 | €15,057 | €16,961 | +€1,905 | +12.7% |
| Trade receivables | 40 | €13,851 | €13,876 | +€25 | +0.2% |
| Other amounts receivable | 41 | €1,206 | €3,085 | +€1,880 | +155.9% |
| Cash at bank and in hand | 54/58 | €665 | €11,956 | +€11,291 | +1697.6% |
| Deferred charges and accrued income | 490/1 | €881 | €524 | -€357 | -40.5% |
| Total equity and liabilities | 10/49 | €40,962 | €47,476 | +€6,514 | +15.9% |
| Equity | 10/15 | -€13,508 | -€8,752 | +€4,756 | +35.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,508 | -€9,752 | +€4,756 | +32.8% |
| Amounts payable | 17/49 | €54,471 | €56,228 | +€1,758 | +3.2% |
| Amounts payable within one year | 42/48 | €54,471 | €56,228 | +€1,758 | +3.2% |
| Trade debts | 44 | €2,688 | €13,503 | +€10,815 | +402.4% |
| Suppliers | 440/4 | €2,688 | €13,503 | +€10,815 | +402.4% |
| Taxes, remuneration and social security | 45 | €7,420 | €0 | -€7,420 | -100.0% |
| Taxes | 450/3 | €5,420 | €0 | -€5,420 | -100.0% |
| Remuneration and social security | 454/9 | €2,000 | €0 | -€2,000 | -100.0% |
| Other amounts payable | 47/48 | €44,363 | €42,725 | -€1,638 | -3.7% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,862 | €7,880 | +€18 | +0.2% |
| Other operating charges | 640/8 | €648 | €149 | -€499 | -77.0% |
| Gross operating margin | 9900 | €1,504 | €12,598 | +€11,094 | +737.7% |
| Operating profit (loss) | 9901 | -€7,006 | €4,569 | +€11,575 | |
| Financial income | 75/76B | €0 | €362 | +€362 | |
| Recurring financial income | 75 | €0 | €362 | +€362 | |
| Financial charges | 65/66B | €256 | €175 | -€81 | -31.7% |
| Recurring financial charges | 65 | €256 | €175 | -€81 | -31.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,262 | €4,756 | +€12,018 | |
| Profit (loss) for the period | 9904 | -€7,262 | €4,756 | +€12,018 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,262 | €4,756 | +€12,018 |
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 9 October 2026 via checked.be.