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
- Stocks and contracts +€43,604
up €43,604 (+185.7%), from €23,476 to €67,080
- Cash -€23,433
down €23,433 (-80.4%), from €29,157 to €5,724
mainly Stocks and contracts (-€43,604) and Investment in fixed assets (net) (-€22,171)
- Tangible fixed assets +€14,699
up €14,699 (+238.7%), from €6,157 to €20,856
of which Plant, machinery and equipment: +€10,207
- Receivables within one year +€7,916
up €7,916 (+28.1%), from €28,203 to €36,119
of which Trade receivables: +€7,819
- Reserves +€32,109
up €32,109 (+67.4%), from €47,612 to €79,721
- Tax, wage and social debts +€11,414
up €11,414 (+173.7%), from €6,572 to €17,986
of which Taxes: +€10,272
- Gross operating margin +€25,711
up €25,711 (+75.6%), from €34,016 to €59,727
- Staff costs +€10,188
new in 2025: €10,188
- Depreciation +€5,717
up €5,717 (+410.7%), from €1,392 to €7,109
- Taxes +€2,027
up €2,027 (+31.7%), from €6,403 to €8,430
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 | €88,817 | €132,320 | +€43,503 | +49.0% |
| Fixed assets | 21/28 | €6,157 | €21,219 | +€15,062 | +244.6% |
| Tangible fixed assets | 22/27 | €6,157 | €20,856 | +€14,699 | +238.7% |
| Plant, machinery and equipment | 23 | €1,649 | €11,856 | +€10,207 | +619.0% |
| Furniture and vehicles | 24 | €3,673 | €8,437 | +€4,764 | +129.7% |
| Other tangible fixed assets | 26 | €835 | €563 | -€272 | -32.6% |
| Financial fixed assets | 28 | - | €363 | +€363 | |
| Current assets | 29/58 | €82,660 | €111,101 | +€28,441 | +34.4% |
| Stocks and contracts in progress | 3 | €23,476 | €67,080 | +€43,604 | +185.7% |
| Stocks | 30/36 | €23,476 | €67,080 | +€43,604 | +185.7% |
| Amounts receivable within one year | 40/41 | €28,203 | €36,119 | +€7,916 | +28.1% |
| Trade receivables | 40 | €28,203 | €36,022 | +€7,819 | +27.7% |
| Other amounts receivable | 41 | - | €97 | +€97 | |
| Cash at bank and in hand | 54/58 | €29,157 | €5,724 | -€23,433 | -80.4% |
| Deferred charges and accrued income | 490/1 | €1,824 | €2,178 | +€354 | +19.4% |
| Total equity and liabilities | 10/49 | €88,817 | €132,320 | +€43,503 | +49.0% |
| Equity | 10/15 | €69,612 | €101,721 | +€32,109 | +46.1% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €47,612 | €79,721 | +€32,109 | +67.4% |
| Distributable reserves | 133 | €47,612 | €79,721 | +€32,109 | +67.4% |
| Amounts payable | 17/49 | €19,205 | €30,599 | +€11,394 | +59.3% |
| Amounts payable within one year | 42/48 | €19,205 | €30,599 | +€11,394 | +59.3% |
| Trade debts | 44 | €5,420 | €6,122 | +€702 | +13.0% |
| Suppliers | 440/4 | €5,420 | €6,122 | +€702 | +13.0% |
| Taxes, remuneration and social security | 45 | €6,572 | €17,986 | +€11,414 | +173.7% |
| Taxes | 450/3 | €6,572 | €16,844 | +€10,272 | +156.3% |
| Remuneration and social security | 454/9 | - | €1,142 | +€1,142 | |
| Other amounts payable | 47/48 | €7,213 | €6,491 | -€722 | -10.0% |
| Remuneration, social security and pensions | 62 | - | €10,188 | +€10,188 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,392 | €7,109 | +€5,717 | +410.7% |
| Other operating charges | 640/8 | €655 | €632 | -€23 | -3.5% |
| Gross operating margin | 9900 | €34,016 | €59,727 | +€25,711 | +75.6% |
| Operating profit (loss) | 9901 | €31,969 | €41,798 | +€9,829 | +30.7% |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €150 | €405 | +€255 | +170.0% |
| Recurring financial charges | 65 | €150 | €405 | +€255 | +170.0% |
| Profit (loss) for the period before taxes | 9903 | €31,819 | €41,398 | +€9,579 | +30.1% |
| Income taxes | 67/77 | €6,403 | €8,430 | +€2,027 | +31.7% |
| Profit (loss) for the period | 9904 | €25,416 | €32,968 | +€7,552 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €25,416 | €32,968 | +€7,552 | +29.7% |
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 3 October 2026 via checked.be.