AK Consultancy: what changed
Two fiscal 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 +€78,013
up €78,013 (+171.1%), from €45,582 to €123,595
mainly Net result for the year (+€78,629) and Deferred charges and accrued income (+€24,000)
- Deferred charges and accrued income -€24,000
down €24,000 (-100.0%), from €24,000 to €0
- Receivables within one year +€3,690
up €3,690 (+41.2%), from €8,955 to €12,645
- Profit (loss) carried forward +€78,629
up €78,629 (+205.4%), from €38,281 to €116,910
- Advances received -€24,000
down €24,000 (-100.0%), from €24,000 to €0
- Tax, wage and social debts +€4,519
up €4,519 (+44.4%), from €10,170 to €14,690
of which Taxes: +€7,076
- Accrued charges and deferred income -€2,614
down €2,614 (-100.0%), from €2,614 to €0
- Gross operating margin +€47,253
up €47,253 (+123.3%), from €38,322 to €85,575
- Taxes +€6,000
new in 2025: €6,000
- Financial charges +€905
up €905 (+2207.6%), from €41 to €946
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 | €78,537 | €136,240 | +€57,703 | +73.5% |
| Current assets | 29/58 | €78,537 | €136,240 | +€57,703 | +73.5% |
| Amounts receivable within one year | 40/41 | €8,955 | €12,645 | +€3,690 | +41.2% |
| Trade receivables | 40 | €8,955 | €12,645 | +€3,690 | +41.2% |
| Cash at bank and in hand | 54/58 | €45,582 | €123,595 | +€78,013 | +171.1% |
| Deferred charges and accrued income | 490/1 | €24,000 | €0 | -€24,000 | -100.0% |
| Total equity and liabilities | 10/49 | €78,537 | €136,240 | +€57,703 | +73.5% |
| Equity | 10/15 | €41,281 | €119,910 | +€78,629 | +190.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,281 | €116,910 | +€78,629 | +205.4% |
| Amounts payable | 17/49 | €37,256 | €16,330 | -€20,926 | -56.2% |
| Amounts payable within one year | 42/48 | €34,643 | €16,330 | -€18,313 | -52.9% |
| Trade debts | 44 | €473 | €1,640 | +€1,168 | +247.1% |
| Suppliers | 440/4 | €473 | €1,640 | +€1,168 | +247.1% |
| Advances received on contracts in progress | 46 | €24,000 | €0 | -€24,000 | -100.0% |
| Taxes, remuneration and social security | 45 | €10,170 | €14,690 | +€4,519 | +44.4% |
| Taxes | 450/3 | €6,336 | €13,411 | +€7,076 | +111.7% |
| Remuneration and social security | 454/9 | €3,835 | €1,278 | -€2,556 | -66.7% |
| Accrued charges and deferred income | 492/3 | €2,614 | €0 | -€2,614 | -100.0% |
| Gross operating margin | 9900 | €38,322 | €85,575 | +€47,253 | +123.3% |
| Operating profit (loss) | 9901 | €38,322 | €85,575 | +€47,253 | +123.3% |
| Financial charges | 65/66B | €41 | €946 | +€905 | +2207.6% |
| Recurring financial charges | 65 | €41 | €946 | +€905 | +2207.6% |
| Profit (loss) for the period before taxes | 9903 | €38,281 | €84,629 | +€46,348 | +121.1% |
| Income taxes | 67/77 | - | €6,000 | +€6,000 | |
| Profit (loss) for the period | 9904 | €38,281 | €78,629 | +€40,348 | +105.4% |
| Profit (loss) for the period to be appropriated | 9905 | €38,281 | €78,629 | +€40,348 | +105.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.