AK DAK: 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 DAK
Largest movements
- Receivables within one year -€12,478
down €12,478 (-20.6%), from €60,617 to €48,140
of which Other amounts receivable: -€11,687
- Stocks and contracts +€3,966
up €3,966 (+209%), from €1,896 to €5,861
- Cash -€3,559
down €3,559 (-8.5%), from €41,870 to €38,311
mainly Trade debts (-€22,024) and Other debts (-€7,777)
- Trade debts -€22,024
down €22,024 (-90.3%), from €24,397 to €2,373
- Contributions +€12,400
up €12,400 (+200%), from €6,200 to €18,600
- Profit (loss) carried forward +€7,784
up €7,784 (+20.4%), from €38,242 to €46,026
- Other debts -€7,777
down €7,777 (-65.4%), from €11,883 to €4,106
- Tax, wage and social debts -€2,455
down €2,455 (-11.3%), from €21,801 to €19,346
of which Remuneration and social security: -€4,572
- Staff costs +€21,912
up €21,912 (+27.1%), from €80,946 to €102,858
- Gross operating margin +€7,766
up €7,766 (+7.7%), from €100,988 to €108,753
- Depreciation -€6,293
no longer reported in 2025 (was €6,293)
- Financial income +€5,654
up €5,654 (+3,915%), from €144 to €5,798
- Financial charges -€1,487
down €1,487 (-55.6%), from €2,674 to €1,187
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 | €104,383 | €92,312 | -€12,071 | -11.6% |
| Current assets | 29/58 | €104,383 | €92,312 | -€12,071 | -11.6% |
| Stocks and contracts in progress | 3 | €1,896 | €5,861 | +€3,966 | +209% |
| Stocks | 30/36 | €1,896 | €5,861 | +€3,966 | +209% |
| Amounts receivable within one year | 40/41 | €60,617 | €48,140 | -€12,478 | -20.6% |
| Trade receivables | 40 | €44,680 | €43,889 | -€791 | -1.8% |
| Other amounts receivable | 41 | €15,938 | €4,251 | -€11,687 | -73.3% |
| Cash at bank and in hand | 54/58 | €41,870 | €38,311 | -€3,559 | -8.5% |
| Total equity and liabilities | 10/49 | €104,383 | €92,312 | -€12,071 | -11.6% |
| Equity | 10/15 | €46,302 | €66,486 | +€20,184 | +43.6% |
| Contributions | 10/11 | €6,200 | €18,600 | +€12,400 | +200% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Profit (loss) carried forward | 14 | €38,242 | €46,026 | +€7,784 | +20.4% |
| Amounts payable | 17/49 | €58,082 | €25,826 | -€32,256 | -55.5% |
| Amounts payable within one year | 42/48 | €58,082 | €25,826 | -€32,256 | -55.5% |
| Trade debts | 44 | €24,397 | €2,373 | -€22,024 | -90.3% |
| Suppliers | 440/4 | €24,397 | €2,373 | -€22,024 | -90.3% |
| Taxes, remuneration and social security | 45 | €21,801 | €19,346 | -€2,455 | -11.3% |
| Taxes | 450/3 | €7,184 | €9,301 | +€2,117 | +29.5% |
| Remuneration and social security | 454/9 | €14,617 | €10,045 | -€4,572 | -31.3% |
| Other amounts payable | 47/48 | €11,883 | €4,106 | -€7,777 | -65.4% |
| Remuneration, social security and pensions | 62 | €80,946 | €102,858 | +€21,912 | +27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,293 | - | -€6,293 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,362 | - | -€1,362 | |
| Other operating charges | 640/8 | €560 | €509 | -€51 | -9.1% |
| Gross operating margin | 9900 | €100,988 | €108,753 | +€7,766 | +7.7% |
| Operating profit (loss) | 9901 | €11,827 | €5,387 | -€6,440 | -54.5% |
| Financial income | 75/76B | €144 | €5,798 | +€5,654 | +3,915% |
| Recurring financial income | 75 | €144 | €5,798 | +€5,654 | +3,915% |
| Financial charges | 65/66B | €2,674 | €1,187 | -€1,487 | -55.6% |
| Recurring financial charges | 65 | €2,674 | €1,187 | -€1,487 | -55.6% |
| Profit (loss) for the period before taxes | 9903 | €9,297 | €9,998 | +€701 | +7.5% |
| Income taxes | 67/77 | €2,062 | €2,213 | +€151 | +7.3% |
| Profit (loss) for the period | 9904 | €7,235 | €7,784 | +€550 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,235 | €7,784 | +€550 | +7.6% |
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.