AK-CONSEIL: 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-CONSEIL
Largest movements
- Cash +€76,342
up €76,342 (+50.4%), from €151,517 to €227,859
mainly Provisions (+€42,590) and Other debts (+€42,493)
- Receivables within one year -€35,674
down €35,674 (-67.2%), from €53,060 to €17,386
of which Trade receivables: -€29,597
- Tangible fixed assets -€3,505
down €3,505 (-32.1%), from €10,927 to €7,422
- Reserves -€47,705
down €47,705 (-18.1%), from €263,984 to €216,279
of which Distributable reserves: -€47,705
- Provisions +€42,590
new in 2025: €42,590
- Other debts +€42,493
up €42,493 (+1,503%), from €2,826 to €45,320
- Profit (loss) carried forward -€3,710
new in 2025: -€3,710
- Gross operating margin -€46,404
down €46,404 (-30.7%), from €151,307 to €104,903
- Provisions +€42,590
new in 2025: €42,590
- Taxes -€18,421
down €18,421 (-56.9%), from €32,388 to €13,967
- Staff costs +€2,311
up €2,311 (+5.3%), from €43,542 to €45,853
- Other operating charges +€1,965
up €1,965 (+465%), from €423 to €2,387
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 | €309,482 | €347,710 | +€38,227 | +12.4% |
| Fixed assets | 21/28 | €10,927 | €7,422 | -€3,505 | -32.1% |
| Tangible fixed assets | 22/27 | €10,927 | €7,422 | -€3,505 | -32.1% |
| Furniture and vehicles | 24 | €10,927 | €7,422 | -€3,505 | -32.1% |
| Current assets | 29/58 | €298,555 | €340,287 | +€41,732 | +14.0% |
| Amounts receivable after more than one year | 29 | €84,977 | €84,977 | = | 0.0% |
| Other amounts receivable | 291 | €84,977 | €84,977 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €53,060 | €17,386 | -€35,674 | -67.2% |
| Trade receivables | 40 | €39,769 | €10,172 | -€29,597 | -74.4% |
| Other amounts receivable | 41 | €13,291 | €7,214 | -€6,077 | -45.7% |
| Cash at bank and in hand | 54/58 | €151,517 | €227,859 | +€76,342 | +50.4% |
| Deferred charges and accrued income | 490/1 | €9,001 | €10,065 | +€1,065 | +11.8% |
| Total equity and liabilities | 10/49 | €309,482 | €347,710 | +€38,227 | +12.4% |
| Equity | 10/15 | €276,384 | €224,968 | -€51,415 | -18.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €263,984 | €216,279 | -€47,705 | -18.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €262,124 | €214,419 | -€47,705 | -18.2% |
| Profit (loss) carried forward | 14 | - | -€3,710 | -€3,710 | |
| Provisions and deferred taxes | 16 | - | €42,590 | +€42,590 | |
| Provisions for liabilities and charges | 160/5 | - | €42,590 | +€42,590 | |
| Other liabilities and charges | 164/5 | - | €42,590 | +€42,590 | |
| Amounts payable | 17/49 | €33,098 | €80,151 | +€47,053 | +142% |
| Amounts payable within one year | 42/48 | €33,098 | €78,887 | +€45,789 | +138% |
| Financial debts | 43 | - | €451 | +€451 | |
| Credit institutions | 430/8 | - | €451 | +€451 | |
| Trade debts | 44 | €3,565 | €5,324 | +€1,759 | +49.4% |
| Suppliers | 440/4 | €3,565 | €5,324 | +€1,759 | +49.4% |
| Taxes, remuneration and social security | 45 | €26,707 | €27,793 | +€1,085 | +4.1% |
| Taxes | 450/3 | €16,739 | €9,049 | -€7,690 | -45.9% |
| Remuneration and social security | 454/9 | €9,968 | €18,744 | +€8,776 | +88.0% |
| Other amounts payable | 47/48 | €2,826 | €45,320 | +€42,493 | +1,503% |
| Accrued charges and deferred income | 492/3 | - | €1,264 | +€1,264 | |
| Remuneration, social security and pensions | 62 | €43,542 | €45,853 | +€2,311 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,265 | €3,982 | -€283 | -6.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €42,590 | +€42,590 | |
| Other operating charges | 640/8 | €423 | €2,387 | +€1,965 | +465% |
| Non-recurring operating charges | 66A | - | €1,765 | +€1,765 | |
| Gross operating margin | 9900 | €151,307 | €104,903 | -€46,404 | -30.7% |
| Operating profit (loss) | 9901 | €103,078 | €8,325 | -€94,753 | -91.9% |
| Financial income | 75/76B | €3,597 | €2,405 | -€1,192 | -33.1% |
| Recurring financial income | 75 | €3,597 | €2,405 | -€1,192 | -33.1% |
| Financial charges | 65/66B | €399 | €474 | +€75 | +18.9% |
| Recurring financial charges | 65 | €399 | €474 | +€75 | +18.9% |
| Profit (loss) for the period before taxes | 9903 | €106,277 | €10,256 | -€96,020 | -90.3% |
| Income taxes | 67/77 | €32,388 | €13,967 | -€18,421 | -56.9% |
| Profit (loss) for the period | 9904 | €73,889 | -€3,710 | -€77,599 | |
| Profit (loss) for the period to be appropriated | 9905 | €73,889 | -€3,710 | -€77,599 |
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 20 October 2026 via checked.be.