AK Consulting: 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 Consulting
Largest movements
- Receivables within one year -€24,975
down €24,975 (-83.8%), from €29,808 to €4,834
of which Other amounts receivable: -€21,326
- Deferred charges and accrued income -€3,296
down €3,296 (-96.6%), from €3,412 to €116
- Cash +€1,698
up €1,698 (+11,628%), from €15 to €1,712
mainly Receivables within one year (+€24,975) and Deferred charges and accrued income (+€3,296)
- Tangible fixed assets -€440
down €440 (-65.3%), from €675 to €234
- Tax, wage and social debts -€15,672
down €15,672 (-63.8%), from €24,560 to €8,888
of which Taxes: -€12,672
- Trade debts -€11,025
down €11,025 (-87.4%), from €12,621 to €1,596
- Gross operating margin +€7,254
up €7,254, from -€4,241 to €3,013
- Taxes +€2,346
up €2,346, from -€369 to €1,977
- Other operating charges -€292
down €292 (-75.9%), from €384 to €93
- Staff costs -€259
down €259 (-39.2%), from €659 to €401
- Financial charges +€250
up €250 (+147%), from €170 to €420
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,210 | €7,196 | -€27,014 | -79.0% |
| Fixed assets | 21/28 | €975 | €534 | -€440 | -45.2% |
| Tangible fixed assets | 22/27 | €675 | €234 | -€440 | -65.3% |
| Furniture and vehicles | 24 | €675 | €234 | -€440 | -65.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €33,235 | €6,662 | -€26,574 | -80.0% |
| Amounts receivable within one year | 40/41 | €29,808 | €4,834 | -€24,975 | -83.8% |
| Trade receivables | 40 | €3,649 | €0 | -€3,649 | -100% |
| Other amounts receivable | 41 | €26,160 | €4,834 | -€21,326 | -81.5% |
| Cash at bank and in hand | 54/58 | €15 | €1,712 | +€1,698 | +11,628% |
| Deferred charges and accrued income | 490/1 | €3,412 | €116 | -€3,296 | -96.6% |
| Total equity and liabilities | 10/49 | €34,210 | €7,196 | -€27,014 | -79.0% |
| Equity | 10/15 | -€2,972 | -€3,289 | -€317 | -10.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,072 | -€4,389 | -€317 | -7.8% |
| Amounts payable | 17/49 | €37,182 | €10,485 | -€26,697 | -71.8% |
| Amounts payable within one year | 42/48 | €37,182 | €10,485 | -€26,697 | -71.8% |
| Trade debts | 44 | €12,621 | €1,596 | -€11,025 | -87.4% |
| Suppliers | 440/4 | €12,621 | €1,596 | -€11,025 | -87.4% |
| Taxes, remuneration and social security | 45 | €24,560 | €8,888 | -€15,672 | -63.8% |
| Taxes | 450/3 | €21,560 | €8,888 | -€12,672 | -58.8% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Remuneration, social security and pensions | 62 | €659 | €401 | -€259 | -39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €475 | €440 | -€35 | -7.3% |
| Other operating charges | 640/8 | €384 | €93 | -€292 | -75.9% |
| Gross operating margin | 9900 | -€4,241 | €3,013 | +€7,254 | |
| Operating profit (loss) | 9901 | -€5,760 | €2,079 | +€7,839 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €170 | €420 | +€250 | +147% |
| Recurring financial charges | 65 | €170 | €420 | +€250 | +147% |
| Profit (loss) for the period before taxes | 9903 | -€5,930 | €1,660 | +€7,589 | |
| Income taxes | 67/77 | -€369 | €1,977 | +€2,346 | |
| Profit (loss) for the period | 9904 | -€5,561 | -€317 | +€5,244 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,561 | -€317 | +€5,244 | +94.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.