AK MINDSTEP: 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 MINDSTEP
Largest movements
- Cash +€11,168
up €11,168 (+349.3%), from €3,197 to €14,365
mainly Depreciation (+€7,434) and Trade debts (+€5,634)
- Tangible fixed assets -€6,404
down €6,404 (-20.6%), from €31,079 to €24,675
of which Furniture and vehicles: -€6,286
- Deferred charges and accrued income +€3,275
up €3,275 (+179.8%), from €1,822 to €5,097
- Trade debts +€5,634
up €5,634 (+408.8%), from €1,378 to €7,013
- Other debts -€5,414
down €5,414 (-24.6%), from €21,991 to €16,577
- Tax, wage and social debts +€4,437
up €4,437 (+307.7%), from €1,442 to €5,878
of which Taxes: +€2,437
- Profit (loss) carried forward +€3,133
up €3,133 (+30.3%), from €10,337 to €13,470
- Gross operating margin -€4,828
down €4,828 (-25.6%), from €18,868 to €14,040
- Depreciation +€3,641
up €3,641 (+96.0%), from €3,793 to €7,434
- Other operating charges -€754
down €754 (-71.1%), from €1,060 to €306
- Taxes -€505
down €505 (-14.7%), from €3,442 to €2,937
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 | €37,149 | €44,938 | +€7,789 | +21.0% |
| Fixed assets | 21/28 | €31,879 | €25,475 | -€6,404 | -20.1% |
| Tangible fixed assets | 22/27 | €31,079 | €24,675 | -€6,404 | -20.6% |
| Plant, machinery and equipment | 23 | €530 | €411 | -€119 | -22.4% |
| Furniture and vehicles | 24 | €30,549 | €24,264 | -€6,286 | -20.6% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €5,269 | €19,463 | +€14,193 | +269.4% |
| Amounts receivable within one year | 40/41 | €250 | - | -€250 | |
| Trade receivables | 40 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €3,197 | €14,365 | +€11,168 | +349.3% |
| Deferred charges and accrued income | 490/1 | €1,822 | €5,097 | +€3,275 | +179.8% |
| Total equity and liabilities | 10/49 | €37,149 | €44,938 | +€7,789 | +21.0% |
| Equity | 10/15 | €12,337 | €15,470 | +€3,133 | +25.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,337 | €13,470 | +€3,133 | +30.3% |
| Amounts payable | 17/49 | €24,811 | €29,468 | +€4,657 | +18.8% |
| Amounts payable within one year | 42/48 | €24,811 | €29,468 | +€4,657 | +18.8% |
| Trade debts | 44 | €1,378 | €7,013 | +€5,634 | +408.8% |
| Suppliers | 440/4 | €1,378 | €7,013 | +€5,634 | +408.8% |
| Taxes, remuneration and social security | 45 | €1,442 | €5,878 | +€4,437 | +307.7% |
| Taxes | 450/3 | €1,442 | €3,878 | +€2,437 | +169.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €21,991 | €16,577 | -€5,414 | -24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,793 | €7,434 | +€3,641 | +96.0% |
| Other operating charges | 640/8 | €1,060 | €306 | -€754 | -71.1% |
| Gross operating margin | 9900 | €18,868 | €14,040 | -€4,828 | -25.6% |
| Operating profit (loss) | 9901 | €14,015 | €6,300 | -€7,715 | -55.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | +12200.0% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +12200.0% |
| Financial charges | 65/66B | €237 | €232 | -€4 | -1.8% |
| Recurring financial charges | 65 | €237 | €232 | -€4 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | €13,779 | €6,069 | -€7,710 | -56.0% |
| Income taxes | 67/77 | €3,442 | €2,937 | -€505 | -14.7% |
| Profit (loss) for the period | 9904 | €10,337 | €3,133 | -€7,204 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,337 | €3,133 | -€7,204 | -69.7% |
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 12 October 2026 via checked.be.