AK DECOR & CERAMIC: 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.
What changed
AK DECOR & CERAMIC
NACE 47.521, Retail sale of hardware, building materials, paint and glass (general range)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€17,566
2024 · €18,690-€1,124
Equity
€186,242
2024 · €168,676+€17,566
Cash
€1,959
2024 · €5,333-€3,374
Balance sheet total
€351,400
2024 · €315,157+€36,243
Largest movements
Assets
- Stocks and contracts +€43,806
up €43,806 (+14.6%), from €300,806 to €344,612
Equity and liabilities
- Profit (loss) carried forward +€17,566
up €17,566 (+11.9%), from €148,216 to €165,782
- Current portion of long-term debt -€14,747
down €14,747 (-62.4%), from €23,632 to €8,885
- Trade debts +€14,634
up €14,634 (+33.3%), from €43,984 to €58,618
- Other debts +€11,020
up €11,020 (+848%), from €1,299 to €12,319
- Debts after one year +€7,666
new in 2025: €7,666
Income statement
- Turnover +€17,972
up €17,972 (+4.0%), from €449,835 to €467,807
- Purchases and services +€16,457
up €16,457 (+4.4%), from €373,450 to €389,906
- Staff costs +€11,899
up €11,899 (+37.4%), from €31,800 to €43,699
- Write-downs -€4,726
no longer reported in 2025 (was €4,726)
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.
Result 2024
€18,690
Gross operating margin
+€1,515
Staff costs
-€11,899
Depreciation
+€4,465
Write-downs
+€4,726
Other operating charges
+€1,276
Financial income
+€28
Financial charges
+€1,830
Taxes
-€3,065
Result 2025
€17,566
raises the resultlowers the result
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.
From operations
+€3,653
Investment
€0
Financing
-€7,027
Cash 2024
€5,333
From operations (derived)
+€3,653
Net result for the year
+€17,566
Depreciation
+€1,768
Stocks and contracts
-€43,806
Receivables within one year
+€3,220
Deferred charges and accrued income
-€799
Trade debts
+€14,634
Tax, wage and social debts
-€525
Other debts
+€11,020
Accrued charges and deferred income
+€575
Financing
-€7,027
Debts after one year
+€7,666
Current portion of long-term debt
-€14,747
Short-term financial debts
+€54
Cash 2025
€1,959
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €315,157 | €351,400 | +€36,243 | +11.5% |
| Fixed assets | 21/28 | €3,391 | €1,623 | -€1,768 | -52.1% |
| Tangible fixed assets | 22/27 | €3,241 | €1,473 | -€1,768 | -54.5% |
| Plant, machinery and equipment | 23 | €1,050 | €450 | -€600 | -57.1% |
| Furniture and vehicles | 24 | €2,191 | €1,023 | -€1,168 | -53.3% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €311,765 | €349,777 | +€38,011 | +12.2% |
| Stocks and contracts in progress | 3 | €300,806 | €344,612 | +€43,806 | +14.6% |
| Stocks | 30/36 | €300,806 | €344,612 | +€43,806 | +14.6% |
| Amounts receivable within one year | 40/41 | €4,911 | €1,690 | -€3,220 | -65.6% |
| Trade receivables | 40 | €4,686 | €1,466 | -€3,220 | -68.7% |
| Other amounts receivable | 41 | €224 | €224 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,333 | €1,959 | -€3,374 | -63.3% |
| Deferred charges and accrued income | 490/1 | €717 | €1,515 | +€799 | +111% |
| Total equity and liabilities | 10/49 | €315,157 | €351,400 | +€36,243 | +11.5% |
| Equity | 10/15 | €168,676 | €186,242 | +€17,566 | +10.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| 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 | €148,216 | €165,782 | +€17,566 | +11.9% |
| Amounts payable | 17/49 | €146,481 | €165,158 | +€18,677 | +12.8% |
| Amounts payable after more than one year | 17 | - | €7,666 | +€7,666 | |
| Financial debts | 170/4 | - | €7,666 | +€7,666 | |
| Amounts payable within one year | 42/48 | €146,481 | €156,917 | +€10,436 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €23,632 | €8,885 | -€14,747 | -62.4% |
| Financial debts | 43 | €60,559 | €60,613 | +€54 | +0.1% |
| Credit institutions | 430/8 | €60,559 | €60,613 | +€54 | +0.1% |
| Trade debts | 44 | €43,984 | €58,618 | +€14,634 | +33.3% |
| Suppliers | 440/4 | €43,984 | €58,618 | +€14,634 | +33.3% |
| Taxes, remuneration and social security | 45 | €17,007 | €16,481 | -€525 | -3.1% |
| Taxes | 450/3 | €16,553 | €10,689 | -€5,864 | -35.4% |
| Remuneration and social security | 454/9 | €454 | €5,793 | +€5,339 | +1,176% |
| Other amounts payable | 47/48 | €1,299 | €12,319 | +€11,020 | +848% |
| Accrued charges and deferred income | 492/3 | - | €575 | +€575 | |
| Turnover | 70 | €449,835 | €467,807 | +€17,972 | +4.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €373,450 | €389,906 | +€16,457 | +4.4% |
| Remuneration, social security and pensions | 62 | €31,800 | €43,699 | +€11,899 | +37.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,233 | €1,768 | -€4,465 | -71.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,726 | - | -€4,726 | |
| Other operating charges | 640/8 | €3,515 | €2,239 | -€1,276 | -36.3% |
| Gross operating margin | 9900 | €76,385 | €77,900 | +€1,515 | +2.0% |
| Operating profit (loss) | 9901 | €30,111 | €30,194 | +€83 | +0.3% |
| Financial income | 75/76B | €56 | €85 | +€28 | +49.8% |
| Recurring financial income | 75 | €56 | €85 | +€28 | +49.8% |
| Financial charges | 65/66B | €8,885 | €7,056 | -€1,830 | -20.6% |
| Recurring financial charges | 65 | €8,885 | €7,056 | -€1,830 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | €21,282 | €23,223 | +€1,941 | +9.1% |
| Income taxes | 67/77 | €2,592 | €5,657 | +€3,065 | +118% |
| Profit (loss) for the period | 9904 | €18,690 | €17,566 | -€1,124 | -6.0% |
| Profit (loss) for the period to be appropriated | 9905 | €18,690 | €17,566 | -€1,124 | -6.0% |
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 21 October 2026 via checked.be.