AK Law: 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 Law
Largest movements
- Cash -€58,348
down €58,348 (-69.6%), from €83,845 to €25,497
mainly Contributions, distributions and other (-€97,128) and Tax, wage and social debts (-€7,854)
- Receivables within one year -€1,257
down €1,257 (-25.7%), from €4,896 to €3,639
of which Trade receivables: -€4,198
- Profit (loss) carried forward -€70,671
down €70,671 (-99.9%), from €70,771 to €100
- Other debts +€24,628
new in 2025: €24,628
- Tax, wage and social debts -€7,854
down €7,854 (-64.8%), from €12,115 to €4,261
- Trade debts -€5,408
down €5,408 (-96.5%), from €5,602 to €194
- Gross operating margin -€1,008
down €1,008 (-2.8%), from €36,346 to €35,338
- Other operating charges +€400
new in 2025: €400
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 | €90,488 | €31,183 | -€59,305 | -65.5% |
| Fixed assets | 21/28 | €1,747 | €2,047 | +€300 | +17.2% |
| Tangible fixed assets | 22/27 | €1,747 | €2,047 | +€300 | +17.2% |
| Plant, machinery and equipment | 23 | - | €863 | +€863 | |
| Furniture and vehicles | 24 | €1,747 | €1,184 | -€563 | -32.2% |
| Current assets | 29/58 | €88,742 | €29,136 | -€59,605 | -67.2% |
| Amounts receivable within one year | 40/41 | €4,896 | €3,639 | -€1,257 | -25.7% |
| Trade receivables | 40 | €4,198 | - | -€4,198 | |
| Other amounts receivable | 41 | €698 | €3,639 | +€2,941 | +421% |
| Cash at bank and in hand | 54/58 | €83,845 | €25,497 | -€58,348 | -69.6% |
| Total equity and liabilities | 10/49 | €90,488 | €31,183 | -€59,305 | -65.5% |
| Equity | 10/15 | €72,771 | €2,100 | -€70,671 | -97.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,771 | €100 | -€70,671 | -99.9% |
| Amounts payable | 17/49 | €17,717 | €29,083 | +€11,366 | +64.2% |
| Amounts payable within one year | 42/48 | €17,717 | €29,083 | +€11,366 | +64.2% |
| Trade debts | 44 | €5,602 | €194 | -€5,408 | -96.5% |
| Suppliers | 440/4 | €5,602 | €194 | -€5,408 | -96.5% |
| Taxes, remuneration and social security | 45 | €12,115 | €4,261 | -€7,854 | -64.8% |
| Taxes | 450/3 | €12,115 | €4,261 | -€7,854 | -64.8% |
| Other amounts payable | 47/48 | - | €24,628 | +€24,628 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €563 | €646 | +€83 | +14.7% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €36,346 | €35,338 | -€1,008 | -2.8% |
| Operating profit (loss) | 9901 | €35,784 | €34,293 | -€1,491 | -4.2% |
| Financial income | 75/76B | €384 | €595 | +€211 | +54.8% |
| Recurring financial income | 75 | €384 | €595 | +€211 | +54.8% |
| Financial charges | 65/66B | €99 | €296 | +€197 | +198% |
| Recurring financial charges | 65 | €99 | €296 | +€197 | +198% |
| Profit (loss) for the period before taxes | 9903 | €36,069 | €34,591 | -€1,477 | -4.1% |
| Income taxes | 67/77 | €8,073 | €8,135 | +€61 | +0.8% |
| Profit (loss) for the period | 9904 | €27,995 | €26,457 | -€1,538 | -5.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,995 | €26,457 | -€1,538 | -5.5% |
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.