AKG PARTNERS: 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.
AKG PARTNERS
Largest movements
- Receivables within one year -€1,126
down €1,126 (-19.9%), from €5,654 to €4,528
of which Other amounts receivable: -€633
- Cash -€133
down €133 (-86.0%), from €154 to €22
mainly Net result for the year (-€14,154) and Tax, wage and social debts (-€3,094)
- Debts after one year +€15,750
up €15,750 (+1.8%), from €853,868 to €869,618
- Profit (loss) carried forward -€14,154
down €14,154 (-0.7%), from -€2.0m to -€2.1m
- Tax, wage and social debts -€3,094
no longer reported in 2025 (was €3,094)
- Trade debts +€239
up €239 (+22.9%), from €1,045 to €1,284
- Gross operating margin -€859
down €859 (-7.1%), from -€12,101 to -€12,960
- Other operating charges -€151
down €151 (-11.2%), from €1,346 to €1,194
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.
Derived cash bridge
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 | €5,976 | €4,717 | -€1,259 | -21.1% |
| Fixed assets | 21/28 | €167 | €167 | = | 0.0% |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €5,809 | €4,549 | -€1,259 | -21.7% |
| Amounts receivable within one year | 40/41 | €5,654 | €4,528 | -€1,126 | -19.9% |
| Trade receivables | 40 | €1,089 | €595 | -€494 | -45.3% |
| Other amounts receivable | 41 | €4,565 | €3,933 | -€633 | -13.9% |
| Cash at bank and in hand | 54/58 | €154 | €22 | -€133 | -86.0% |
| Total equity and liabilities | 10/49 | €5,976 | €4,717 | -€1,259 | -21.1% |
| Equity | 10/15 | -€852,031 | -€866,185 | -€14,154 | -1.7% |
| Contributions | 10/11 | €1,189,889 | €1,189,889 | = | 0.0% |
| Capital | 10 | €1,189,889 | €1,189,889 | = | 0.0% |
| Issued capital | 100 | €1,189,889 | €1,189,889 | = | 0.0% |
| Reserves | 13 | €4,090 | €4,090 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,090 | €4,090 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,046,010 | -€2,060,164 | -€14,154 | -0.7% |
| Amounts payable | 17/49 | €858,007 | €870,902 | +€12,895 | +1.5% |
| Amounts payable after more than one year | 17 | €853,868 | €869,618 | +€15,750 | +1.8% |
| Other amounts payable | 178/9 | €853,868 | €869,618 | +€15,750 | +1.8% |
| Amounts payable within one year | 42/48 | €4,139 | €1,284 | -€2,855 | -69.0% |
| Trade debts | 44 | €1,045 | €1,284 | +€239 | +22.9% |
| Suppliers | 440/4 | €1,045 | €1,284 | +€239 | +22.9% |
| Taxes, remuneration and social security | 45 | €3,094 | - | -€3,094 | |
| Taxes | 450/3 | €3,094 | - | -€3,094 | |
| Remuneration, social security and pensions | 62 | €87 | - | -€87 | |
| Other operating charges | 640/8 | €1,346 | €1,194 | -€151 | -11.2% |
| Gross operating margin | 9900 | -€12,101 | -€12,960 | -€859 | -7.1% |
| Operating profit (loss) | 9901 | -€13,533 | -€14,154 | -€621 | -4.6% |
| Financial charges | 65/66B | €39 | €0 | -€39 | -99.9% |
| Recurring financial charges | 65 | €39 | €0 | -€39 | -99.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,572 | -€14,154 | -€582 | -4.3% |
| Profit (loss) for the period | 9904 | -€13,572 | -€14,154 | -€582 | -4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,572 | -€14,154 | -€582 | -4.3% |
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 24 October 2026 via checked.be.