AK CONCEPTION: 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 CONCEPTION
Largest movements
- Receivables within one year +€10,894
up €10,894 (+2,143%), from €508 to €11,402
of which Trade receivables: +€9,692
- Tangible fixed assets -€5,945
down €5,945 (-23.4%), from €25,365 to €19,420
of which Furniture and vehicles: -€6,739
- Cash +€5,858
up €5,858 (+74.3%), from €7,890 to €13,748
mainly Net result for the year (+€12,882) and Depreciation (+€8,541)
- Profit (loss) carried forward +€12,882
up €12,882 (+77.3%), from €16,660 to €29,542
- Trade debts -€1,968
down €1,968 (-38.4%), from €5,121 to €3,153
- Tax, wage and social debts -€646
down €646 (-14.0%), from €4,622 to €3,976
- Depreciation +€5,823
up €5,823 (+214%), from €2,718 to €8,541
- Gross operating margin +€1,543
up €1,543 (+6.5%), from €23,912 to €25,455
- Taxes -€544
down €544 (-12.0%), from €4,520 to €3,976
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 | €33,862 | €44,778 | +€10,916 | +32.2% |
| Fixed assets | 21/28 | €25,365 | €19,420 | -€5,945 | -23.4% |
| Tangible fixed assets | 22/27 | €25,365 | €19,420 | -€5,945 | -23.4% |
| Land and buildings | 22 | - | €961 | +€961 | |
| Plant, machinery and equipment | 23 | €807 | €640 | -€166 | -20.6% |
| Furniture and vehicles | 24 | €24,558 | €17,819 | -€6,739 | -27.4% |
| Current assets | 29/58 | €8,497 | €25,358 | +€16,861 | +198% |
| Amounts receivable within one year | 40/41 | €508 | €11,402 | +€10,894 | +2,143% |
| Trade receivables | 40 | €508 | €10,201 | +€9,692 | +1,907% |
| Other amounts receivable | 41 | - | €1,201 | +€1,201 | |
| Cash at bank and in hand | 54/58 | €7,890 | €13,748 | +€5,858 | +74.3% |
| Deferred charges and accrued income | 490/1 | €99 | €208 | +€109 | +110% |
| Total equity and liabilities | 10/49 | €33,862 | €44,778 | +€10,916 | +32.2% |
| Equity | 10/15 | €19,660 | €32,542 | +€12,882 | +65.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,660 | €29,542 | +€12,882 | +77.3% |
| Amounts payable | 17/49 | €14,202 | €12,236 | -€1,966 | -13.8% |
| Amounts payable within one year | 42/48 | €14,202 | €11,845 | -€2,357 | -16.6% |
| Trade debts | 44 | €5,121 | €3,153 | -€1,968 | -38.4% |
| Suppliers | 440/4 | €5,121 | €3,153 | -€1,968 | -38.4% |
| Taxes, remuneration and social security | 45 | €4,622 | €3,976 | -€646 | -14.0% |
| Taxes | 450/3 | €4,622 | €3,976 | -€646 | -14.0% |
| Other amounts payable | 47/48 | €4,460 | €4,717 | +€257 | +5.8% |
| Accrued charges and deferred income | 492/3 | - | €391 | +€391 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,718 | €8,541 | +€5,823 | +214% |
| Gross operating margin | 9900 | €23,912 | €25,455 | +€1,543 | +6.5% |
| Operating profit (loss) | 9901 | €21,194 | €16,914 | -€4,280 | -20.2% |
| Financial income | 75/76B | €0 | €2 | +€2 | +1,600% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +1,600% |
| Financial charges | 65/66B | €15 | €58 | +€44 | +298% |
| Recurring financial charges | 65 | €15 | €58 | +€44 | +298% |
| Profit (loss) for the period before taxes | 9903 | €21,180 | €16,858 | -€4,322 | -20.4% |
| Income taxes | 67/77 | €4,520 | €3,976 | -€544 | -12.0% |
| Profit (loss) for the period | 9904 | €16,660 | €12,882 | -€3,778 | -22.7% |
| Profit (loss) for the period to be appropriated | 9905 | €16,660 | €12,882 | -€3,778 | -22.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.