AK PRODUCTION: 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 PRODUCTION
Largest movements
- Cash +€14,469
up €14,469 (+2,290%), from €632 to €15,100
mainly Depreciation (+€34,060) and Trade debts (+€11,922)
- Tangible fixed assets -€14,200
down €14,200 (-16.3%), from €87,147 to €72,948
of which Leasing and similar rights: -€19,127
- Intangible fixed assets +€10,125
up €10,125 (+52.9%), from €19,158 to €29,283
- Receivables after one year -€3,500
no longer reported in 2024 (was €3,500)
- Trade debts +€11,922
up €11,922 (+67.9%), from €17,546 to €29,468
- Debts after one year -€11,437
down €11,437 (-13.8%), from €82,594 to €71,157
- Current portion of long-term debt -€7,448
down €7,448 (-39.4%), from €18,885 to €11,437
- Profit (loss) carried forward +€7,399
up €7,399 (+41.0%), from -€18,052 to -€10,653
- Tax, wage and social debts +€3,549
up €3,549 (+4,696%), from €76 to €3,625
- Gross operating margin +€23,885
up €23,885 (+211%), from €11,335 to €35,220
- Depreciation +€10,450
up €10,450 (+44.3%), from €23,610 to €34,060
- Financial income +€7,470
new in 2024: €7,470
- Financial charges -€935
down €935 (-52.6%), from €1,779 to €844
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €126,880 | €133,340 | +€6,460 | +5.1% |
| Fixed assets | 21/28 | €106,305 | €102,230 | -€4,075 | -3.8% |
| Intangible fixed assets | 21 | €19,158 | €29,283 | +€10,125 | +52.9% |
| Tangible fixed assets | 22/27 | €87,147 | €72,948 | -€14,200 | -16.3% |
| Land and buildings | 22 | €6,783 | €6,098 | -€684 | -10.1% |
| Plant, machinery and equipment | 23 | €28,231 | €34,223 | +€5,991 | +21.2% |
| Furniture and vehicles | 24 | €379 | - | -€379 | |
| Leasing and similar rights | 25 | €51,754 | €32,627 | -€19,127 | -37.0% |
| Current assets | 29/58 | €20,575 | €31,110 | +€10,535 | +51.2% |
| Amounts receivable after more than one year | 29 | €3,500 | - | -€3,500 | |
| Trade receivables | 290 | €3,500 | - | -€3,500 | |
| Amounts receivable within one year | 40/41 | €15,636 | €15,504 | -€132 | -0.8% |
| Trade receivables | 40 | €15,636 | €15,504 | -€132 | -0.8% |
| Cash at bank and in hand | 54/58 | €632 | €15,100 | +€14,469 | +2,290% |
| Deferred charges and accrued income | 490/1 | €807 | €506 | -€302 | -37.4% |
| Total equity and liabilities | 10/49 | €126,880 | €133,340 | +€6,460 | +5.1% |
| Equity | 10/15 | -€13,052 | -€5,653 | +€7,399 | +56.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,052 | -€10,653 | +€7,399 | +41.0% |
| Amounts payable | 17/49 | €139,931 | €138,993 | -€939 | -0.7% |
| Amounts payable after more than one year | 17 | €82,594 | €71,157 | -€11,437 | -13.8% |
| Financial debts | 170/4 | €82,594 | €71,157 | -€11,437 | -13.8% |
| Amounts payable within one year | 42/48 | €57,337 | €67,448 | +€10,111 | +17.6% |
| Current portion of amounts payable after more than one year | 42 | €18,885 | €11,437 | -€7,448 | -39.4% |
| Financial debts | 43 | €129 | - | -€129 | |
| Credit institutions | 430/8 | €129 | - | -€129 | |
| Trade debts | 44 | €17,546 | €29,468 | +€11,922 | +67.9% |
| Suppliers | 440/4 | €17,546 | €29,468 | +€11,922 | +67.9% |
| Taxes, remuneration and social security | 45 | €76 | €3,625 | +€3,549 | +4,696% |
| Taxes | 450/3 | €76 | €3,625 | +€3,549 | +4,696% |
| Other amounts payable | 47/48 | €20,701 | €22,919 | +€2,218 | +10.7% |
| Accrued charges and deferred income | 492/3 | - | €387 | +€387 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,610 | €34,060 | +€10,450 | +44.3% |
| Other operating charges | 640/8 | €505 | €387 | -€118 | -23.3% |
| Gross operating margin | 9900 | €11,335 | €35,220 | +€23,885 | +211% |
| Operating profit (loss) | 9901 | -€12,780 | €773 | +€13,553 | |
| Financial income | 75/76B | - | €7,470 | +€7,470 | |
| Recurring financial income | 75 | - | €7,470 | +€7,470 | |
| Financial charges | 65/66B | €1,779 | €844 | -€935 | -52.6% |
| Recurring financial charges | 65 | €1,779 | €844 | -€935 | -52.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,559 | €7,399 | +€21,958 | |
| Profit (loss) for the period | 9904 | -€14,559 | €7,399 | +€21,958 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,559 | €7,399 | +€21,958 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.