AK-TECH: 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-TECH
Largest movements
- Tangible fixed assets +€21,114
up €21,114 (+863.7%), from €2,445 to €23,559
- Receivables within one year +€11,405
up €11,405 (+1130.2%), from €1,009 to €12,415
of which Trade receivables: +€12,415
- Intangible fixed assets -€7,762
down €7,762 (-100.0%), from €7,762 to €0
- Cash +€5,383
up €5,383 (+99.1%), from €5,429 to €10,812
mainly Other debts (+€71,060) and Depreciation (+€10,248)
- Other debts +€71,060
up €71,060 (+189.2%), from €37,549 to €108,609
- Profit (loss) carried forward -€25,795
down €25,795 (-42.7%), from -€60,434 to -€86,229
- Debts after one year -€11,001
down €11,001 (-100.0%), from €11,001 to €0
- Current portion of long-term debt -€7,701
down €7,701 (-38.0%), from €20,267 to €12,566
- Tax, wage and social debts +€4,061
up €4,061 (+997.4%), from €407 to €4,468
- Gross operating margin +€10,091
up €10,091 (+41.9%), from -€24,066 to -€13,975
- Depreciation -€6,308
down €6,308 (-38.1%), from €16,555 to €10,248
- Financial charges -€331
down €331 (-40.1%), from €824 to €493
- Other operating charges -€314
down €314 (-25.5%), from €1,232 to €919
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 | €17,558 | €47,614 | +€30,056 | +171.2% |
| Fixed assets | 21/28 | €10,207 | €23,559 | +€13,352 | +130.8% |
| Intangible fixed assets | 21 | €7,762 | €0 | -€7,762 | -100.0% |
| Tangible fixed assets | 22/27 | €2,445 | €23,559 | +€21,114 | +863.7% |
| Furniture and vehicles | 24 | €2,445 | €23,559 | +€21,114 | +863.7% |
| Current assets | 29/58 | €7,351 | €24,055 | +€16,704 | +227.2% |
| Amounts receivable within one year | 40/41 | €1,009 | €12,415 | +€11,405 | +1130.2% |
| Trade receivables | 40 | - | €12,415 | +€12,415 | |
| Other amounts receivable | 41 | €1,009 | €0 | -€1,009 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,429 | €10,812 | +€5,383 | +99.1% |
| Deferred charges and accrued income | 490/1 | €913 | €828 | -€84 | -9.2% |
| Total equity and liabilities | 10/49 | €17,558 | €47,614 | +€30,056 | +171.2% |
| Equity | 10/15 | -€54,234 | -€80,029 | -€25,795 | -47.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,434 | -€86,229 | -€25,795 | -42.7% |
| Amounts payable | 17/49 | €71,791 | €127,643 | +€55,852 | +77.8% |
| Amounts payable after more than one year | 17 | €11,001 | €0 | -€11,001 | -100.0% |
| Financial debts | 170/4 | €11,001 | €0 | -€11,001 | -100.0% |
| Amounts payable within one year | 42/48 | €60,791 | €127,643 | +€66,852 | +110.0% |
| Current portion of amounts payable after more than one year | 42 | €20,267 | €12,566 | -€7,701 | -38.0% |
| Trade debts | 44 | €2,568 | €2,000 | -€568 | -22.1% |
| Suppliers | 440/4 | €2,568 | €2,000 | -€568 | -22.1% |
| Taxes, remuneration and social security | 45 | €407 | €4,468 | +€4,061 | +997.4% |
| Taxes | 450/3 | €407 | €4,468 | +€4,061 | +997.4% |
| Other amounts payable | 47/48 | €37,549 | €108,609 | +€71,060 | +189.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,555 | €10,248 | -€6,308 | -38.1% |
| Other operating charges | 640/8 | €1,232 | €919 | -€314 | -25.5% |
| Gross operating margin | 9900 | -€24,066 | -€13,975 | +€10,091 | +41.9% |
| Operating profit (loss) | 9901 | -€41,853 | -€25,141 | +€16,712 | +39.9% |
| Financial charges | 65/66B | €824 | €493 | -€331 | -40.1% |
| Recurring financial charges | 65 | €824 | €493 | -€331 | -40.1% |
| Profit (loss) for the period before taxes | 9903 | -€42,677 | -€25,634 | +€17,043 | +39.9% |
| Income taxes | 67/77 | €199 | €161 | -€38 | -18.9% |
| Profit (loss) for the period | 9904 | -€42,876 | -€25,795 | +€17,081 | +39.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,876 | -€25,795 | +€17,081 | +39.8% |
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 7 October 2026 via checked.be.