AKL Consulting: 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.
AKL Consulting
Largest movements
- Cash +€73,486
up €73,486 (+122%), from €60,204 to €133,690
mainly Net result for the year (+€220,841) and Other debts (+€97,728)
- Receivables within one year +€44,415
up €44,415 (+30.3%), from €146,709 to €191,123
of which Trade receivables: +€44,927
- Tangible fixed assets -€7,626
down €7,626 (-18.4%), from €41,502 to €33,876
of which Furniture and vehicles: -€7,650
- Deferred charges and accrued income -€3,848
down €3,848 (-40.5%), from €9,509 to €5,660
- Other debts +€97,728
up €97,728 (+81.4%), from €120,000 to €217,728
- Trade debts +€11,930
up €11,930 (+50.1%), from €23,811 to €35,741
- Tax, wage and social debts -€4,631
down €4,631 (-4.9%), from €94,437 to €89,805
of which Taxes: -€20,871
- Gross operating margin -€253,938
down €253,938 (-25.7%), from €988,892 to €734,954
- Staff costs -€148,627
down €148,627 (-26.3%), from €565,517 to €416,890
- Taxes -€30,496
down €30,496 (-30.6%), from €99,579 to €69,083
- Depreciation +€13,928
up €13,928 (+129%), from €10,832 to €24,760
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 | €258,289 | €364,715 | +€106,426 | +41.2% |
| Fixed assets | 21/28 | €41,867 | €34,241 | -€7,626 | -18.2% |
| Tangible fixed assets | 22/27 | €41,502 | €33,876 | -€7,626 | -18.4% |
| Plant, machinery and equipment | 23 | €2,106 | €1,372 | -€734 | -34.8% |
| Furniture and vehicles | 24 | €39,396 | €31,747 | -€7,650 | -19.4% |
| Other tangible fixed assets | 26 | - | €757 | +€757 | |
| Financial fixed assets | 28 | €365 | €365 | = | 0.0% |
| Current assets | 29/58 | €216,421 | €330,474 | +€114,052 | +52.7% |
| Amounts receivable within one year | 40/41 | €146,709 | €191,123 | +€44,415 | +30.3% |
| Trade receivables | 40 | €136,521 | €181,448 | +€44,927 | +32.9% |
| Other amounts receivable | 41 | €10,188 | €9,675 | -€512 | -5.0% |
| Cash at bank and in hand | 54/58 | €60,204 | €133,690 | +€73,486 | +122% |
| Deferred charges and accrued income | 490/1 | €9,509 | €5,660 | -€3,848 | -40.5% |
| Total equity and liabilities | 10/49 | €258,289 | €364,715 | +€106,426 | +41.2% |
| Equity | 10/15 | €19,214 | €19,214 | = | 0.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €664 | €664 | = | 0.0% |
| Distributable reserves | 133 | €664 | €664 | = | 0.0% |
| Amounts payable | 17/49 | €239,075 | €345,501 | +€106,426 | +44.5% |
| Amounts payable within one year | 42/48 | €238,248 | €344,253 | +€106,005 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | - | €979 | +€979 | |
| Trade debts | 44 | €23,811 | €35,741 | +€11,930 | +50.1% |
| Suppliers | 440/4 | €23,811 | €35,741 | +€11,930 | +50.1% |
| Taxes, remuneration and social security | 45 | €94,437 | €89,805 | -€4,631 | -4.9% |
| Taxes | 450/3 | €41,930 | €21,059 | -€20,871 | -49.8% |
| Remuneration and social security | 454/9 | €52,507 | €68,747 | +€16,240 | +30.9% |
| Other amounts payable | 47/48 | €120,000 | €217,728 | +€97,728 | +81.4% |
| Accrued charges and deferred income | 492/3 | €827 | €1,248 | +€421 | +50.9% |
| Remuneration, social security and pensions | 62 | €565,517 | €416,890 | -€148,627 | -26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,832 | €24,760 | +€13,928 | +129% |
| Other operating charges | 640/8 | €734 | €2,524 | +€1,790 | +244% |
| Gross operating margin | 9900 | €988,892 | €734,954 | -€253,938 | -25.7% |
| Operating profit (loss) | 9901 | €411,809 | €290,780 | -€121,028 | -29.4% |
| Financial income | 75/76B | €19 | - | -€19 | |
| Recurring financial income | 75 | €19 | - | -€19 | |
| Financial charges | 65/66B | €580 | €856 | +€276 | +47.6% |
| Recurring financial charges | 65 | €580 | €856 | +€276 | +47.6% |
| Profit (loss) for the period before taxes | 9903 | €411,247 | €289,924 | -€121,323 | -29.5% |
| Income taxes | 67/77 | €99,579 | €69,083 | -€30,496 | -30.6% |
| Profit (loss) for the period | 9904 | €311,668 | €220,841 | -€90,827 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €311,668 | €220,841 | -€90,827 | -29.1% |
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 21 October 2026 via checked.be.