AK-TECHNICS: 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-TECHNICS
Largest movements
- Cash -€8,236
down €8,236 (-25.1%), from €32,834 to €24,598
mainly Receivables within one year (-€6,085) and Net result for the year (-€3,421)
- Receivables within one year +€6,085
up €6,085 (+36.1%), from €16,837 to €22,922
of which Trade receivables: +€6,676
- Deferred charges and accrued income -€1,967
down €1,967 (-89.2%), from €2,204 to €237
- Tangible fixed assets -€1,063
down €1,063 (-46.4%), from €2,292 to €1,229
of which Furniture and vehicles: -€786
- Profit (loss) carried forward -€3,421
new in 2025: -€3,421
- Trade debts -€1,442
down €1,442 (-19.1%), from €7,567 to €6,125
- Gross operating margin -€10,460
down €10,460, from €9,538 to -€922
- Taxes -€2,209
down €2,209 (-79.7%), from €2,772 to €563
- Financial charges -€799
down €799 (-84.2%), from €949 to €150
- Other operating charges -€253
down €253 (-25.6%), from €988 to €735
- Depreciation -€239
down €239 (-18.3%), from €1,301 to €1,063
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 | €54,167 | €48,987 | -€5,180 | -9.6% |
| Fixed assets | 21/28 | €2,292 | €1,229 | -€1,063 | -46.4% |
| Tangible fixed assets | 22/27 | €2,292 | €1,229 | -€1,063 | -46.4% |
| Plant, machinery and equipment | 23 | €876 | €599 | -€277 | -31.6% |
| Furniture and vehicles | 24 | €1,416 | €631 | -€786 | -55.5% |
| Current assets | 29/58 | €51,875 | €47,757 | -€4,117 | -7.9% |
| Amounts receivable within one year | 40/41 | €16,837 | €22,922 | +€6,085 | +36.1% |
| Trade receivables | 40 | €4,188 | €10,864 | +€6,676 | +159.4% |
| Other amounts receivable | 41 | €12,649 | €12,059 | -€590 | -4.7% |
| Cash at bank and in hand | 54/58 | €32,834 | €24,598 | -€8,236 | -25.1% |
| Deferred charges and accrued income | 490/1 | €2,204 | €237 | -€1,967 | -89.2% |
| Total equity and liabilities | 10/49 | €54,167 | €48,987 | -€5,180 | -9.6% |
| Equity | 10/15 | €42,949 | €39,527 | -€3,421 | -8.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €39,949 | €39,949 | = | 0.0% |
| Distributable reserves | 133 | €39,949 | €39,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,421 | -€3,421 | |
| Amounts payable | 17/49 | €11,218 | €9,460 | -€1,759 | -15.7% |
| Amounts payable within one year | 42/48 | €11,218 | €9,460 | -€1,759 | -15.7% |
| Trade debts | 44 | €7,567 | €6,125 | -€1,442 | -19.1% |
| Suppliers | 440/4 | €7,567 | €6,125 | -€1,442 | -19.1% |
| Taxes, remuneration and social security | 45 | €3,652 | €3,335 | -€317 | -8.7% |
| Taxes | 450/3 | €3,652 | €3,335 | -€317 | -8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €1,063 | -€239 | -18.3% |
| Other operating charges | 640/8 | €988 | €735 | -€253 | -25.6% |
| Gross operating margin | 9900 | €9,538 | -€922 | -€10,460 | |
| Operating profit (loss) | 9901 | €7,248 | -€2,720 | -€9,968 | |
| Financial income | 75/76B | €4 | €12 | +€8 | +213.8% |
| Recurring financial income | 75 | €4 | €12 | +€8 | +213.8% |
| Financial charges | 65/66B | €949 | €150 | -€799 | -84.2% |
| Recurring financial charges | 65 | €949 | €150 | -€799 | -84.2% |
| Profit (loss) for the period before taxes | 9903 | €6,303 | -€2,858 | -€9,161 | |
| Income taxes | 67/77 | €2,772 | €563 | -€2,209 | -79.7% |
| Profit (loss) for the period | 9904 | €3,531 | -€3,421 | -€6,952 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,531 | -€3,421 | -€6,952 |
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 6 October 2026 via checked.be.