AK CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€9,786
up €9,786 (+23.8%), from €41,057 to €50,843
mainly Net result for the year (+€73,113)
- Receivables within one year +€1,778
up €1,778 (+3.7%), from €48,535 to €50,313
of which Other amounts receivable: +€17,531
- Profit (loss) carried forward +€31,107
up €31,107 (+79.7%), from €39,006 to €70,113
- Tax, wage and social debts -€9,343
down €9,343 (-48.5%), from €19,279 to €9,936
- Trade debts -€6,570
down €6,570 (-97.9%), from €6,707 to €138
- Other debts -€3,000
down €3,000 (-50.0%), from €6,000 to €3,000
- Gross operating margin +€41,254
up €41,254 (+75.0%), from €55,034 to €96,289
- Taxes +€8,323
up €8,323 (+67.7%), from €12,303 to €20,627
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 | €89,592 | €101,786 | +€12,194 | +13.6% |
| Current assets | 29/58 | €89,592 | €101,786 | +€12,194 | +13.6% |
| Amounts receivable within one year | 40/41 | €48,535 | €50,313 | +€1,778 | +3.7% |
| Trade receivables | 40 | €41,354 | €25,601 | -€15,753 | -38.1% |
| Other amounts receivable | 41 | €7,182 | €24,713 | +€17,531 | +244% |
| Cash at bank and in hand | 54/58 | €41,057 | €50,843 | +€9,786 | +23.8% |
| Deferred charges and accrued income | 490/1 | - | €630 | +€630 | |
| Total equity and liabilities | 10/49 | €89,592 | €101,786 | +€12,194 | +13.6% |
| Equity | 10/15 | €57,606 | €88,713 | +€31,107 | +54.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,006 | €70,113 | +€31,107 | +79.7% |
| Amounts payable | 17/49 | €31,986 | €13,073 | -€18,913 | -59.1% |
| Amounts payable within one year | 42/48 | €31,986 | €13,073 | -€18,913 | -59.1% |
| Trade debts | 44 | €6,707 | €138 | -€6,570 | -97.9% |
| Suppliers | 440/4 | €6,707 | €138 | -€6,570 | -97.9% |
| Taxes, remuneration and social security | 45 | €19,279 | €9,936 | -€9,343 | -48.5% |
| Taxes | 450/3 | €19,279 | €9,936 | -€9,343 | -48.5% |
| Other amounts payable | 47/48 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | - | -€501 | |
| Other operating charges | 640/8 | €2,654 | €2,018 | -€636 | -24.0% |
| Gross operating margin | 9900 | €55,034 | €96,289 | +€41,254 | +75.0% |
| Operating profit (loss) | 9901 | €51,879 | €94,271 | +€42,391 | +81.7% |
| Financial charges | 65/66B | €570 | €531 | -€39 | -6.8% |
| Recurring financial charges | 65 | €570 | €531 | -€39 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €51,309 | €93,739 | +€42,430 | +82.7% |
| Income taxes | 67/77 | €12,303 | €20,627 | +€8,323 | +67.7% |
| Profit (loss) for the period | 9904 | €39,006 | €73,113 | +€34,107 | +87.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,006 | €73,113 | +€34,107 | +87.4% |
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 16 October 2026 via checked.be.