AK-T: 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-T
Largest movements
- Cash -€31,853
down €31,853 (-97.7%), from €32,588 to €735
mainly Receivables within one year (-€19,704) and Net result for the year (-€9,759)
- Receivables within one year +€19,704
up €19,704 (+112%), from €17,547 to €37,251
of which Other amounts receivable: +€11,270
- Receivables after one year +€700
up €700 (+10.8%), from €6,500 to €7,200
- Tangible fixed assets +€645
up €645 (+211%), from €305 to €950
- Profit (loss) carried forward -€9,759
new in 2025: -€9,759
- Tax, wage and social debts -€4,695
down €4,695 (-99.5%), from €4,720 to €25
- Trade debts +€3,087
up €3,087 (+137%), from €2,250 to €5,337
- Gross operating margin -€29,544
down €29,544, from €20,170 to -€9,374
- Taxes -€4,045
down €4,045 (-93.6%), from €4,319 to €275
- Depreciation -€2,311
down €2,311 (-86.4%), from €2,674 to €363
- Other operating charges -€662
down €662 (-70.6%), from €938 to €276
- Financial income +€480
up €480 (+148%), from €324 to €804
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €57,355 | €46,226 | -€11,129 | -19.4% |
| Fixed assets | 21/28 | €395 | €1,040 | +€645 | +163% |
| Tangible fixed assets | 22/27 | €305 | €950 | +€645 | +211% |
| Furniture and vehicles | 24 | €305 | €950 | +€645 | +211% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €56,960 | €45,186 | -€11,774 | -20.7% |
| Amounts receivable after more than one year | 29 | €6,500 | €7,200 | +€700 | +10.8% |
| Other amounts receivable | 291 | €6,500 | €7,200 | +€700 | +10.8% |
| Amounts receivable within one year | 40/41 | €17,547 | €37,251 | +€19,704 | +112% |
| Trade receivables | 40 | €7,442 | €15,875 | +€8,434 | +113% |
| Other amounts receivable | 41 | €10,106 | €21,376 | +€11,270 | +112% |
| Cash at bank and in hand | 54/58 | €32,588 | €735 | -€31,853 | -97.7% |
| Deferred charges and accrued income | 490/1 | €324 | €0 | -€324 | -100% |
| Total equity and liabilities | 10/49 | €57,355 | €46,226 | -€11,129 | -19.4% |
| Equity | 10/15 | €26,885 | €17,126 | -€9,759 | -36.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €20,685 | €20,685 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €18,825 | €18,825 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,759 | -€9,759 | |
| Amounts payable | 17/49 | €30,470 | €29,100 | -€1,370 | -4.5% |
| Amounts payable after more than one year | 17 | €23,500 | €23,500 | = | 0.0% |
| Financial debts | 170/4 | €23,500 | €23,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €6,970 | €5,600 | -€1,370 | -19.7% |
| Financial debts | 43 | - | €238 | +€238 | |
| Credit institutions | 430/8 | - | €238 | +€238 | |
| Trade debts | 44 | €2,250 | €5,337 | +€3,087 | +137% |
| Suppliers | 440/4 | €2,250 | €5,337 | +€3,087 | +137% |
| Taxes, remuneration and social security | 45 | €4,720 | €25 | -€4,695 | -99.5% |
| Taxes | 450/3 | €4,720 | €25 | -€4,695 | -99.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,674 | €363 | -€2,311 | -86.4% |
| Other operating charges | 640/8 | €938 | €276 | -€662 | -70.6% |
| Gross operating margin | 9900 | €20,170 | -€9,374 | -€29,544 | |
| Operating profit (loss) | 9901 | €16,558 | -€10,013 | -€26,571 | |
| Financial income | 75/76B | €324 | €804 | +€480 | +148% |
| Recurring financial income | 75 | €324 | €804 | +€480 | +148% |
| Financial charges | 65/66B | €362 | €275 | -€87 | -24.0% |
| Recurring financial charges | 65 | €362 | €275 | -€87 | -24.0% |
| Profit (loss) for the period before taxes | 9903 | €16,520 | -€9,484 | -€26,005 | |
| Income taxes | 67/77 | €4,319 | €275 | -€4,045 | -93.6% |
| Profit (loss) for the period | 9904 | €12,201 | -€9,759 | -€21,960 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,201 | -€9,759 | -€21,960 |
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 16 October 2026 via checked.be.