AK TECHNICS: 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 TECHNICS
Largest movements
- Cash -€37,212
down €37,212 (-56.1%), from €66,317 to €29,106
mainly Contributions, distributions and other (-€52,810) and Other debts (-€43,934)
- Receivables within one year -€23,606
down €23,606 (-49.0%), from €48,194 to €24,588
of which Other amounts receivable: -€25,394
- Tangible fixed assets -€7,527
down €7,527 (-23.4%), from €32,145 to €24,619
of which Furniture and vehicles: -€7,268
- Other debts -€43,934
down €43,934 (-46.7%), from €94,118 to €50,184
- Profit (loss) carried forward -€14,004
no longer reported in 2025 (was €14,004)
- Debts after one year -€7,743
down €7,743 (-40.0%), from €19,357 to €11,614
- Trade debts -€7,373
down €7,373 (-75.6%), from €9,757 to €2,384
- Tax, wage and social debts +€6,326
up €6,326 (+273.8%), from €2,310 to €8,636
of which Taxes: +€4,583
- Gross operating margin +€9,566
up €9,566 (+18.6%), from €51,488 to €61,053
- Taxes +€2,241
up €2,241 (+24.6%), from €9,128 to €11,370
- Other operating charges -€1,017
down €1,017 (-51.7%), from €1,968 to €951
- Financial charges +€706
up €706 (+85.7%), from €824 to €1,530
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 | €154,637 | €86,385 | -€68,252 | -44.1% |
| Fixed assets | 21/28 | €35,645 | €28,119 | -€7,527 | -21.1% |
| Tangible fixed assets | 22/27 | €32,145 | €24,619 | -€7,527 | -23.4% |
| Plant, machinery and equipment | 23 | €678 | €420 | -€259 | -38.1% |
| Furniture and vehicles | 24 | €31,467 | €24,199 | -€7,268 | -23.1% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €118,992 | €58,267 | -€60,725 | -51.0% |
| Amounts receivable within one year | 40/41 | €48,194 | €24,588 | -€23,606 | -49.0% |
| Trade receivables | 40 | €22,800 | €24,588 | +€1,788 | +7.8% |
| Other amounts receivable | 41 | €25,394 | - | -€25,394 | |
| Cash at bank and in hand | 54/58 | €66,317 | €29,106 | -€37,212 | -56.1% |
| Deferred charges and accrued income | 490/1 | €4,481 | €4,573 | +€92 | +2.1% |
| Total equity and liabilities | 10/49 | €154,637 | €86,385 | -€68,252 | -44.1% |
| Equity | 10/15 | €19,004 | €5,000 | -€14,004 | -73.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,004 | - | -€14,004 | |
| Amounts payable | 17/49 | €135,633 | €81,385 | -€54,248 | -40.0% |
| Amounts payable after more than one year | 17 | €19,357 | €11,614 | -€7,743 | -40.0% |
| Financial debts | 170/4 | €19,357 | €11,614 | -€7,743 | -40.0% |
| Amounts payable within one year | 42/48 | €113,928 | €68,947 | -€44,981 | -39.5% |
| Current portion of amounts payable after more than one year | 42 | €7,743 | €7,743 | = | 0.0% |
| Trade debts | 44 | €9,757 | €2,384 | -€7,373 | -75.6% |
| Suppliers | 440/4 | €9,757 | €2,384 | -€7,373 | -75.6% |
| Taxes, remuneration and social security | 45 | €2,310 | €8,636 | +€6,326 | +273.8% |
| Taxes | 450/3 | €1,760 | €6,343 | +€4,583 | +260.4% |
| Remuneration and social security | 454/9 | €551 | €2,293 | +€1,743 | +316.5% |
| Other amounts payable | 47/48 | €94,118 | €50,184 | -€43,934 | -46.7% |
| Accrued charges and deferred income | 492/3 | €2,348 | €824 | -€1,524 | -64.9% |
| Non-recurring operating income | 76A | €1,403 | - | -€1,403 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,125 | €8,396 | +€271 | +3.3% |
| Other operating charges | 640/8 | €1,968 | €951 | -€1,017 | -51.7% |
| Gross operating margin | 9900 | €51,488 | €61,053 | +€9,566 | +18.6% |
| Operating profit (loss) | 9901 | €41,394 | €51,706 | +€10,312 | +24.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +500.0% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +500.0% |
| Financial charges | 65/66B | €824 | €1,530 | +€706 | +85.7% |
| Recurring financial charges | 65 | €824 | €1,530 | +€706 | +85.7% |
| Profit (loss) for the period before taxes | 9903 | €40,570 | €50,176 | +€9,606 | +23.7% |
| Income taxes | 67/77 | €9,128 | €11,370 | +€2,241 | +24.6% |
| Profit (loss) for the period | 9904 | €31,442 | €38,806 | +€7,364 | +23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €31,442 | €38,806 | +€7,364 | +23.4% |
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 11 October 2026 via checked.be.