AK DESIGN: what changed
Two fiscal 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 DESIGN
Largest movements
- Receivables within one year +€25,323
up €25,323 (+102.2%), from €24,769 to €50,093
of which Trade receivables: +€25,450
- Cash +€17,387
up €17,387 (+14.4%), from €120,631 to €138,018
mainly Other debts (+€35,954) and Trade debts (+€26,408)
- Tangible fixed assets -€8,642
down €8,642 (-4.4%), from €198,126 to €189,484
of which Land and buildings: -€6,293
- Other debts +€35,954
up €35,954 (+285.8%), from €12,582 to €48,535
- Trade debts +€26,408
up €26,408 (+147.9%), from €17,854 to €44,262
- Debts after one year -€24,794
down €24,794 (-41.5%), from €59,781 to €34,987
- Reserves -€9,302
down €9,302 (-4.7%), from €200,010 to €190,708
of which Distributable reserves: -€9,302
- Tax, wage and social debts +€8,831
up €8,831 (+115.9%), from €7,621 to €16,451
of which Taxes: +€10,934
- Gross operating margin +€39,501
up €39,501 (+259.6%), from €15,215 to €54,716
- Taxes +€10,738
up €10,738 (+981.3%), from €1,094 to €11,832
- Write-downs +€4,757
up €4,757, from -€1,396 to €3,361
- Financial charges -€2,343
down €2,343 (-36.6%), from €6,394 to €4,051
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.
Cash bridge derived
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 | €346,528 | €380,629 | +€34,101 | +9.8% |
| Fixed assets | 21/28 | €198,126 | €189,484 | -€8,642 | -4.4% |
| Tangible fixed assets | 22/27 | €198,126 | €189,484 | -€8,642 | -4.4% |
| Land and buildings | 22 | €191,947 | €185,654 | -€6,293 | -3.3% |
| Plant, machinery and equipment | 23 | €128 | €0 | -€128 | -100.0% |
| Furniture and vehicles | 24 | €6,051 | €3,831 | -€2,220 | -36.7% |
| Current assets | 29/58 | €148,402 | €191,144 | +€42,743 | +28.8% |
| Amounts receivable within one year | 40/41 | €24,769 | €50,093 | +€25,323 | +102.2% |
| Trade receivables | 40 | €24,643 | €50,093 | +€25,450 | +103.3% |
| Other amounts receivable | 41 | €127 | €0 | -€127 | -100.0% |
| Cash at bank and in hand | 54/58 | €120,631 | €138,018 | +€17,387 | +14.4% |
| Deferred charges and accrued income | 490/1 | €3,002 | €3,034 | +€32 | +1.1% |
| Total equity and liabilities | 10/49 | €346,528 | €380,629 | +€34,101 | +9.8% |
| Equity | 10/15 | €218,610 | €209,308 | -€9,302 | -4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €200,010 | €190,708 | -€9,302 | -4.7% |
| Tax-exempt reserves | 132 | €18,655 | €18,655 | = | 0.0% |
| Distributable reserves | 133 | €181,355 | €172,053 | -€9,302 | -5.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €127,918 | €171,321 | +€43,403 | +33.9% |
| Amounts payable after more than one year | 17 | €59,781 | €34,987 | -€24,794 | -41.5% |
| Financial debts | 170/4 | €59,781 | €34,987 | -€24,794 | -41.5% |
| Amounts payable within one year | 42/48 | €61,675 | €133,666 | +€71,991 | +116.7% |
| Current portion of amounts payable after more than one year | 42 | €23,619 | €24,418 | +€799 | +3.4% |
| Trade debts | 44 | €17,854 | €44,262 | +€26,408 | +147.9% |
| Suppliers | 440/4 | €17,854 | €44,262 | +€26,408 | +147.9% |
| Taxes, remuneration and social security | 45 | €7,621 | €16,451 | +€8,831 | +115.9% |
| Taxes | 450/3 | €4,701 | €15,635 | +€10,934 | +232.6% |
| Remuneration and social security | 454/9 | €2,920 | €817 | -€2,103 | -72.0% |
| Other amounts payable | 47/48 | €12,582 | €48,535 | +€35,954 | +285.8% |
| Accrued charges and deferred income | 492/3 | €6,461 | €2,667 | -€3,794 | -58.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,780 | €8,642 | -€138 | -1.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,396 | €3,361 | +€4,757 | |
| Other operating charges | 640/8 | €1,894 | €1,926 | +€32 | +1.7% |
| Gross operating margin | 9900 | €15,215 | €54,716 | +€39,501 | +259.6% |
| Operating profit (loss) | 9901 | €5,937 | €40,787 | +€34,850 | +587.0% |
| Financial income | 75/76B | €1,144 | €1,088 | -€57 | -5.0% |
| Recurring financial income | 75 | €1,144 | €1,088 | -€57 | -5.0% |
| Financial charges | 65/66B | €6,394 | €4,051 | -€2,343 | -36.6% |
| Recurring financial charges | 65 | €6,394 | €4,051 | -€2,343 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | €687 | €37,824 | +€37,136 | +5402.3% |
| Income taxes | 67/77 | €1,094 | €11,832 | +€10,738 | +981.3% |
| Profit (loss) for the period | 9904 | -€407 | €25,992 | +€26,399 | |
| Profit (loss) for the period to be appropriated | 9905 | -€407 | €25,992 | +€26,399 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.