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
- Tangible fixed assets -€35,281
down €35,281 (-4.6%), from €759,800 to €724,519
of which Land and buildings: -€39,452
- Receivables within one year -€22,146
down €22,146 (-17.8%), from €124,235 to €102,089
of which Other amounts receivable: -€29,747
- Current portion of long-term debt -€35,455
no longer reported in 2025 (was €35,455)
- Debts after one year -€32,935
down €32,935 (-6.6%), from €499,326 to €466,391
- Short-term financial debts +€32,934
new in 2025: €32,934
- Accrued charges and deferred income -€11,520
no longer reported in 2025 (was €11,520)
- Gross operating margin +€25,520
up €25,520 (+66.4%), from €38,412 to €63,932
- Other operating charges +€8,314
up €8,314 (+242%), from €3,435 to €11,749
- Taxes -€7,270
no longer reported in 2025 (was €7,270)
- Depreciation +€3,832
up €3,832 (+9.3%), from €41,349 to €45,181
- Financial charges -€2,358
down €2,358 (-13.9%), from €16,931 to €14,573
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 | €890,842 | €840,271 | -€50,571 | -5.7% |
| Fixed assets | 21/28 | €759,800 | €724,519 | -€35,281 | -4.6% |
| Tangible fixed assets | 22/27 | €759,800 | €724,519 | -€35,281 | -4.6% |
| Land and buildings | 22 | €730,879 | €691,427 | -€39,452 | -5.4% |
| Furniture and vehicles | 24 | €1,227 | €5,398 | +€4,171 | +340% |
| Other tangible fixed assets | 26 | €27,694 | €27,694 | = | 0.0% |
| Current assets | 29/58 | €131,042 | €115,752 | -€15,290 | -11.7% |
| Amounts receivable within one year | 40/41 | €124,235 | €102,089 | -€22,146 | -17.8% |
| Trade receivables | 40 | €252 | €7,853 | +€7,601 | +3,016% |
| Other amounts receivable | 41 | €123,983 | €94,236 | -€29,747 | -24.0% |
| Cash at bank and in hand | 54/58 | €5,219 | €13,663 | +€8,444 | +162% |
| Deferred charges and accrued income | 490/1 | €1,588 | - | -€1,588 | |
| Total equity and liabilities | 10/49 | €890,842 | €840,271 | -€50,571 | -5.7% |
| Equity | 10/15 | €271,205 | €267,777 | -€3,428 | -1.3% |
| Contributions | 10/11 | €12,400 | €14,260 | +€1,860 | +15.0% |
| Reserves | 13 | €258,805 | €256,946 | -€1,859 | -0.7% |
| Distributable reserves | 133 | €258,805 | €256,946 | -€1,859 | -0.7% |
| Profit (loss) carried forward | 14 | - | -€3,429 | -€3,429 | |
| Amounts payable | 17/49 | €619,637 | €572,494 | -€47,143 | -7.6% |
| Amounts payable after more than one year | 17 | €499,326 | €466,391 | -€32,935 | -6.6% |
| Financial debts | 170/4 | €499,326 | €466,391 | -€32,935 | -6.6% |
| Amounts payable within one year | 42/48 | €108,791 | €106,103 | -€2,688 | -2.5% |
| Current portion of amounts payable after more than one year | 42 | €35,455 | - | -€35,455 | |
| Financial debts | 43 | - | €32,934 | +€32,934 | |
| Credit institutions | 430/8 | - | €32,934 | +€32,934 | |
| Trade debts | 44 | €3,127 | €271 | -€2,856 | -91.3% |
| Suppliers | 440/4 | €3,127 | €271 | -€2,856 | -91.3% |
| Taxes, remuneration and social security | 45 | €12,491 | €12,618 | +€127 | +1.0% |
| Taxes | 450/3 | €12,491 | €12,618 | +€127 | +1.0% |
| Other amounts payable | 47/48 | €57,718 | €60,280 | +€2,562 | +4.4% |
| Accrued charges and deferred income | 492/3 | €11,520 | - | -€11,520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,349 | €45,181 | +€3,832 | +9.3% |
| Other operating charges | 640/8 | €3,435 | €11,749 | +€8,314 | +242% |
| Gross operating margin | 9900 | €38,412 | €63,932 | +€25,520 | +66.4% |
| Operating profit (loss) | 9901 | -€6,372 | €7,002 | +€13,374 | |
| Financial income | 75/76B | €4,801 | €4,142 | -€659 | -13.7% |
| Recurring financial income | 75 | €4,801 | €4,142 | -€659 | -13.7% |
| Financial charges | 65/66B | €16,931 | €14,573 | -€2,358 | -13.9% |
| Recurring financial charges | 65 | €16,931 | €14,573 | -€2,358 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,502 | -€3,429 | +€15,073 | +81.5% |
| Income taxes | 67/77 | €7,270 | - | -€7,270 | |
| Profit (loss) for the period | 9904 | -€25,772 | -€3,429 | +€22,343 | +86.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,772 | -€3,429 | +€22,343 | +86.7% |
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 17 October 2026 via checked.be.