AK CONSULTANCY & SOLUTIONS: 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 & SOLUTIONS
Largest movements
- Receivables within one year +€37,901
up €37,901 (+262%), from €14,492 to €52,393
of which Trade receivables: +€34,993
- Tangible fixed assets -€12,822
down €12,822 (-5.4%), from €236,249 to €223,427
of which Furniture and vehicles: -€9,551
- Short-term financial debts +€28,367
new in 2025: €28,367
- Trade debts +€27,361
up €27,361 (+962%), from €2,845 to €30,206
- Debts after one year -€11,925
down €11,925 (-38.3%), from €31,103 to €19,179
- Profit (loss) carried forward -€9,723
down €9,723 (-127%), from -€7,649 to -€17,372
- Other debts -€7,182
down €7,182 (-24.9%), from €28,891 to €21,709
- Gross operating margin -€24,833
down €24,833 (-40.0%), from €62,154 to €37,321
- Other operating charges +€6,628
up €6,628 (+510%), from €1,300 to €7,928
- Depreciation -€3,095
down €3,095 (-8.0%), from €38,753 to €35,658
- Financial charges -€2,326
down €2,326 (-41.1%), from €5,658 to €3,332
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 | €257,295 | €281,400 | +€24,105 | +9.4% |
| Fixed assets | 21/28 | €239,225 | €225,682 | -€13,543 | -5.7% |
| Intangible fixed assets | 21 | €2,476 | €1,756 | -€721 | -29.1% |
| Tangible fixed assets | 22/27 | €236,249 | €223,427 | -€12,822 | -5.4% |
| Plant, machinery and equipment | 23 | €10,714 | €7,443 | -€3,271 | -30.5% |
| Furniture and vehicles | 24 | €225,535 | €215,984 | -€9,551 | -4.2% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €18,070 | €55,717 | +€37,648 | +208% |
| Amounts receivable within one year | 40/41 | €14,492 | €52,393 | +€37,901 | +262% |
| Trade receivables | 40 | €13,528 | €48,521 | +€34,993 | +259% |
| Other amounts receivable | 41 | €964 | €3,872 | +€2,908 | +302% |
| Cash at bank and in hand | 54/58 | €173 | - | -€173 | |
| Deferred charges and accrued income | 490/1 | €3,404 | €3,325 | -€80 | -2.3% |
| Total equity and liabilities | 10/49 | €257,295 | €281,400 | +€24,105 | +9.4% |
| Equity | 10/15 | €178,600 | €168,877 | -€9,723 | -5.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €180,049 | €180,049 | = | 0.0% |
| 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 | €178,189 | €178,189 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,649 | -€17,372 | -€9,723 | -127% |
| Amounts payable | 17/49 | €78,694 | €112,522 | +€33,828 | +43.0% |
| Amounts payable after more than one year | 17 | €31,103 | €19,179 | -€11,925 | -38.3% |
| Financial debts | 170/4 | €31,103 | €19,179 | -€11,925 | -38.3% |
| Amounts payable within one year | 42/48 | €47,591 | €93,344 | +€45,753 | +96.1% |
| Current portion of amounts payable after more than one year | 42 | €11,422 | €11,925 | +€502 | +4.4% |
| Financial debts | 43 | - | €28,367 | +€28,367 | |
| Credit institutions | 430/8 | - | €28,367 | +€28,367 | |
| Trade debts | 44 | €2,845 | €30,206 | +€27,361 | +962% |
| Suppliers | 440/4 | €2,845 | €30,206 | +€27,361 | +962% |
| Taxes, remuneration and social security | 45 | €4,433 | €1,137 | -€3,295 | -74.3% |
| Taxes | 450/3 | €4,433 | €1,137 | -€3,295 | -74.3% |
| Other amounts payable | 47/48 | €28,891 | €21,709 | -€7,182 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,753 | €35,658 | -€3,095 | -8.0% |
| Other operating charges | 640/8 | €1,300 | €7,928 | +€6,628 | +510% |
| Gross operating margin | 9900 | €62,154 | €37,321 | -€24,833 | -40.0% |
| Operating profit (loss) | 9901 | €22,101 | -€6,266 | -€28,367 | |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €5,658 | €3,332 | -€2,326 | -41.1% |
| Recurring financial charges | 65 | €5,658 | €3,332 | -€2,326 | -41.1% |
| Profit (loss) for the period before taxes | 9903 | €16,443 | -€9,595 | -€26,038 | |
| Income taxes | 67/77 | €617 | €128 | -€489 | -79.3% |
| Profit (loss) for the period | 9904 | €15,826 | -€9,723 | -€25,549 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,826 | -€9,723 | -€25,549 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.