AK SOLAR: 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 SOLAR
Largest movements
- Tangible fixed assets -€5,729
down €5,729 (-84.9%), from €6,751 to €1,022
- Cash -€3,197
down €3,197 (-99.2%), from €3,222 to €25
mainly Tax, wage and social debts (-€8,373) and Current portion of long-term debt (-€1,319)
- Tax, wage and social debts -€8,373
down €8,373 (-53.7%), from €15,604 to €7,231
of which Taxes: -€6,123
- Current portion of long-term debt -€1,319
no longer reported in 2025 (was €1,319)
- Other operating charges -€5,145
down €5,145 (-72.0%), from €7,148 to €2,003
- Gross operating margin -€1,789
down €1,789 (-27.2%), from €6,581 to €4,792
- Taxes +€598
new in 2025: €598
- Financial charges -€367
down €367 (-64.6%), from €569 to €202
- Financial income -€335
down €335 (-6.5%), from €5,152 to €4,817
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 | €102,729 | €94,200 | -€8,529 | -8.3% |
| Fixed assets | 21/28 | €6,751 | €1,022 | -€5,729 | -84.9% |
| Tangible fixed assets | 22/27 | €6,751 | €1,022 | -€5,729 | -84.9% |
| Furniture and vehicles | 24 | €6,751 | €1,022 | -€5,729 | -84.9% |
| Current assets | 29/58 | €95,977 | €93,178 | -€2,799 | -2.9% |
| Amounts receivable within one year | 40/41 | €92,756 | €93,153 | +€398 | +0.4% |
| Trade receivables | 40 | - | €3,582 | +€3,582 | |
| Other amounts receivable | 41 | €92,756 | €89,571 | -€3,184 | -3.4% |
| Cash at bank and in hand | 54/58 | €3,222 | €25 | -€3,197 | -99.2% |
| Total equity and liabilities | 10/49 | €102,729 | €94,200 | -€8,529 | -8.3% |
| Equity | 10/15 | €77,426 | €78,185 | +€759 | +1.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,426 | €76,185 | +€759 | +1.0% |
| Amounts payable | 17/49 | €25,303 | €16,015 | -€9,288 | -36.7% |
| Amounts payable within one year | 42/48 | €25,303 | €16,015 | -€9,288 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €1,319 | - | -€1,319 | |
| Trade debts | 44 | €8,381 | €8,785 | +€404 | +4.8% |
| Suppliers | 440/4 | €8,381 | €8,785 | +€404 | +4.8% |
| Taxes, remuneration and social security | 45 | €15,604 | €7,231 | -€8,373 | -53.7% |
| Taxes | 450/3 | €13,354 | €7,231 | -€6,123 | -45.9% |
| Remuneration and social security | 454/9 | €2,250 | - | -€2,250 | |
| Remuneration, social security and pensions | 62 | - | €318 | +€318 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,729 | €5,729 | = | 0.0% |
| Other operating charges | 640/8 | €7,148 | €2,003 | -€5,145 | -72.0% |
| Gross operating margin | 9900 | €6,581 | €4,792 | -€1,789 | -27.2% |
| Operating profit (loss) | 9901 | -€6,296 | -€3,258 | +€3,038 | +48.3% |
| Financial income | 75/76B | €5,152 | €4,817 | -€335 | -6.5% |
| Recurring financial income | 75 | €5,152 | €4,817 | -€335 | -6.5% |
| Financial charges | 65/66B | €569 | €202 | -€367 | -64.6% |
| Recurring financial charges | 65 | €569 | €202 | -€367 | -64.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,713 | €1,357 | +€3,070 | |
| Income taxes | 67/77 | - | €598 | +€598 | |
| Profit (loss) for the period | 9904 | -€1,713 | €759 | +€2,472 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,713 | €759 | +€2,472 |
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 21 October 2026 via checked.be.