AK & PARTNERS: 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 & PARTNERS
Largest movements
- Cash -€34,006
down €34,006 (-43.2%), from €78,701 to €44,695
mainly Trade debts (-€82,881) and Investment in fixed assets (net) (-€19,984)
- Tangible fixed assets +€16,055
up €16,055 (+236.0%), from €6,804 to €22,859
of which Furniture and vehicles: +€12,541
- Trade debts -€82,881
down €82,881 (-57.8%), from €143,363 to €60,482
- Tax, wage and social debts +€48,421
up €48,421 (+71.8%), from €67,459 to €115,880
of which Taxes: +€48,435
- Current portion of long-term debt +€13,230
new in 2025: €13,230
- Turnover +€817,972
new in 2025: €817,972
- Purchases and services +€806,364
new in 2025: €806,364
- Gross operating margin -€122,291
down €122,291 (-89.0%), from €137,476 to €15,185
- Taxes -€26,434
down €26,434 (-83.2%), from €31,765 to €5,331
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 | €496,246 | €475,982 | -€20,264 | -4.1% |
| Fixed assets | 21/28 | €6,804 | €22,859 | +€16,055 | +236.0% |
| Tangible fixed assets | 22/27 | €6,804 | €22,859 | +€16,055 | +236.0% |
| Land and buildings | 22 | €3,600 | €3,474 | -€126 | -3.5% |
| Furniture and vehicles | 24 | €3,204 | €15,745 | +€12,541 | +391.4% |
| Other tangible fixed assets | 26 | - | €3,640 | +€3,640 | |
| Current assets | 29/58 | €489,441 | €453,123 | -€36,318 | -7.4% |
| Amounts receivable after more than one year | 29 | €103,014 | €103,015 | +€1 | 0.0% |
| Other amounts receivable | 291 | €103,014 | €103,015 | +€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €307,593 | €305,413 | -€2,180 | -0.7% |
| Trade receivables | 40 | €259,411 | €176,436 | -€82,975 | -32.0% |
| Other amounts receivable | 41 | €48,182 | €128,977 | +€80,795 | +167.7% |
| Cash at bank and in hand | 54/58 | €78,701 | €44,695 | -€34,006 | -43.2% |
| Deferred charges and accrued income | 490/1 | €133 | - | -€133 | |
| Total equity and liabilities | 10/49 | €496,246 | €475,982 | -€20,264 | -4.1% |
| Equity | 10/15 | €232,820 | €234,883 | +€2,063 | +0.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €231,820 | €233,883 | +€2,063 | +0.9% |
| Amounts payable | 17/49 | €263,426 | €241,099 | -€22,327 | -8.5% |
| Amounts payable within one year | 42/48 | €263,426 | €241,099 | -€22,327 | -8.5% |
| Current portion of amounts payable after more than one year | 42 | - | €13,230 | +€13,230 | |
| Financial debts | 43 | €51,507 | €51,507 | +€0 | 0.0% |
| Credit institutions | 430/8 | €51,507 | €51,507 | +€0 | 0.0% |
| Trade debts | 44 | €143,363 | €60,482 | -€82,881 | -57.8% |
| Suppliers | 440/4 | €143,363 | €60,482 | -€82,881 | -57.8% |
| Taxes, remuneration and social security | 45 | €67,459 | €115,880 | +€48,421 | +71.8% |
| Taxes | 450/3 | €67,445 | €115,880 | +€48,435 | +71.8% |
| Remuneration and social security | 454/9 | €14 | - | -€14 | |
| Other amounts payable | 47/48 | €1,097 | - | -€1,097 | |
| Turnover | 70 | - | €817,972 | +€817,972 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €806,364 | +€806,364 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,174 | €3,929 | +€1,755 | +80.7% |
| Other operating charges | 640/8 | €581 | €907 | +€326 | +56.2% |
| Gross operating margin | 9900 | €137,476 | €15,185 | -€122,291 | -89.0% |
| Operating profit (loss) | 9901 | €134,721 | €10,349 | -€124,372 | -92.3% |
| Financial income | 75/76B | €0 | €1,831 | +€1,831 | +9154900.0% |
| Recurring financial income | 75 | €0 | €1,831 | +€1,831 | +9154900.0% |
| Financial charges | 65/66B | €1,107 | €4,786 | +€3,679 | +332.4% |
| Recurring financial charges | 65 | €1,107 | €4,786 | +€3,679 | +332.4% |
| Profit (loss) for the period before taxes | 9903 | €133,614 | €7,394 | -€126,220 | -94.5% |
| Income taxes | 67/77 | €31,765 | €5,331 | -€26,434 | -83.2% |
| Profit (loss) for the period | 9904 | €101,849 | €2,063 | -€99,786 | -98.0% |
| Profit (loss) for the period to be appropriated | 9905 | €101,849 | €2,063 | -€99,786 | -98.0% |
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 9 October 2026 via checked.be.