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 -€37,560
down €37,560 (-13.1%), from €286,221 to €248,661
of which Land and buildings: -€29,803
- Receivables within one year +€21,011
up €21,011 (+456%), from €4,604 to €25,614
of which Trade receivables: +€21,189
- Cash +€8,379
up €8,379 (+8.1%), from €103,734 to €112,113
mainly Depreciation (+€45,488) and Net result for the year (+€10,903)
- Debts after one year -€22,533
down €22,533 (-7.3%), from €310,196 to €287,663
- Reserves +€10,850
up €10,850 (+81.2%), from €13,360 to €24,210
- Current portion of long-term debt +€6,459
up €6,459 (+24.0%), from €26,916 to €33,376
- Financial charges +€4,708
up €4,708 (+82.4%), from €5,716 to €10,424
- Other operating charges -€2,654
down €2,654 (-22.1%), from €12,010 to €9,357
- Financial income +€1,193
up €1,193 (+370%), from €322 to €1,515
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 | €396,581 | €389,832 | -€6,749 | -1.7% |
| Fixed assets | 21/28 | €286,221 | €248,661 | -€37,560 | -13.1% |
| Tangible fixed assets | 22/27 | €286,221 | €248,661 | -€37,560 | -13.1% |
| Land and buildings | 22 | €225,685 | €195,883 | -€29,803 | -13.2% |
| Plant, machinery and equipment | 23 | €1,172 | €907 | -€264 | -22.6% |
| Furniture and vehicles | 24 | €59,364 | €51,871 | -€7,493 | -12.6% |
| Current assets | 29/58 | €110,360 | €141,171 | +€30,811 | +27.9% |
| Stocks and contracts in progress | 3 | €422 | €422 | = | 0.0% |
| Stocks | 30/36 | €422 | €422 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €4,604 | €25,614 | +€21,011 | +456% |
| Trade receivables | 40 | €4,241 | €25,430 | +€21,189 | +500% |
| Other amounts receivable | 41 | €363 | €185 | -€178 | -49.1% |
| Cash at bank and in hand | 54/58 | €103,734 | €112,113 | +€8,379 | +8.1% |
| Deferred charges and accrued income | 490/1 | €1,600 | €3,022 | +€1,422 | +88.9% |
| Total equity and liabilities | 10/49 | €396,581 | €389,832 | -€6,749 | -1.7% |
| Equity | 10/15 | €36,153 | €47,056 | +€10,903 | +30.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,360 | €24,210 | +€10,850 | +81.2% |
| Distributable reserves | 133 | €13,360 | €24,210 | +€10,850 | +81.2% |
| Profit (loss) carried forward | 14 | €4,193 | €4,246 | +€53 | +1.3% |
| Amounts payable | 17/49 | €360,428 | €342,776 | -€17,652 | -4.9% |
| Amounts payable after more than one year | 17 | €310,196 | €287,663 | -€22,533 | -7.3% |
| Financial debts | 170/4 | €310,196 | €287,663 | -€22,533 | -7.3% |
| Amounts payable within one year | 42/48 | €50,231 | €55,113 | +€4,882 | +9.7% |
| Current portion of amounts payable after more than one year | 42 | €26,916 | €33,376 | +€6,459 | +24.0% |
| Trade debts | 44 | €3,668 | €3,872 | +€204 | +5.6% |
| Suppliers | 440/4 | €3,668 | €3,872 | +€204 | +5.6% |
| Taxes, remuneration and social security | 45 | €19,647 | €17,556 | -€2,091 | -10.6% |
| Taxes | 450/3 | €16,937 | €15,547 | -€1,390 | -8.2% |
| Remuneration and social security | 454/9 | €2,710 | €2,009 | -€701 | -25.9% |
| Other amounts payable | 47/48 | - | €309 | +€309 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,410 | €45,488 | +€78 | +0.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €265 | -€195 | -€460 | |
| Other operating charges | 640/8 | €12,010 | €9,357 | -€2,654 | -22.1% |
| Gross operating margin | 9900 | €83,835 | €83,798 | -€37 | 0.0% |
| Operating profit (loss) | 9901 | €26,149 | €29,148 | +€2,999 | +11.5% |
| Financial income | 75/76B | €322 | €1,515 | +€1,193 | +370% |
| Recurring financial income | 75 | €322 | €1,515 | +€1,193 | +370% |
| Financial charges | 65/66B | €5,716 | €10,424 | +€4,708 | +82.4% |
| Recurring financial charges | 65 | €5,716 | €10,424 | +€4,708 | +82.4% |
| Profit (loss) for the period before taxes | 9903 | €20,755 | €20,239 | -€516 | -2.5% |
| Income taxes | 67/77 | €8,801 | €9,336 | +€535 | +6.1% |
| Profit (loss) for the period | 9904 | €11,954 | €10,903 | -€1,052 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,954 | €10,903 | -€1,052 | -8.8% |
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 27 October 2026 via checked.be.