AKR CONSULT: 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.
AKR CONSULT
Largest movements
- Cash +€7,225
up €7,225 (+39,959%), from €18 to €7,243
mainly Other debts (+€16,060) and Tax, wage and social debts (+€10,411)
- Financial fixed assets +€1,000
new in 2024: €1,000
- Tangible fixed assets +€267
up €267 (+62.3%), from €429 to €696
of which Furniture and vehicles: +€267
- Profit (loss) carried forward -€17,625
down €17,625 (-94.3%), from -€18,685 to -€36,310
- Other debts +€16,060
up €16,060 (+293%), from €5,482 to €21,542
- Tax, wage and social debts +€10,411
up €10,411 (+109%), from €9,580 to €19,991
of which Taxes: +€7,161
- Trade debts -€324
down €324 (-5.7%), from €5,663 to €5,339
- Staff costs +€19,153
up €19,153 (+257%), from €7,455 to €26,608
- Gross operating margin +€16,727
up €16,727, from -€4,682 to €12,045
- Other operating charges -€5,282
down €5,282 (-88.3%), from €5,983 to €701
- Financial charges +€1,636
up €1,636 (+752%), from €218 to €1,854
- Depreciation -€233
down €233 (-47.8%), from €487 to €254
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,040 | €18,561 | +€8,521 | +84.9% |
| Fixed assets | 21/28 | €429 | €1,696 | +€1,267 | +296% |
| Tangible fixed assets | 22/27 | €429 | €696 | +€267 | +62.3% |
| Furniture and vehicles | 24 | €429 | €696 | +€267 | +62.3% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €9,611 | €16,866 | +€7,254 | +75.5% |
| Amounts receivable within one year | 40/41 | €7,872 | €7,959 | +€87 | +1.1% |
| Trade receivables | 40 | €7,684 | €7,956 | +€273 | +3.5% |
| Other amounts receivable | 41 | €189 | €3 | -€186 | -98.5% |
| Cash at bank and in hand | 54/58 | €18 | €7,243 | +€7,225 | +39,959% |
| Deferred charges and accrued income | 490/1 | €1,721 | €1,664 | -€57 | -3.3% |
| Total equity and liabilities | 10/49 | €10,040 | €18,561 | +€8,521 | +84.9% |
| Equity | 10/15 | -€10,685 | -€28,310 | -€17,625 | -165% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €5,500 | €5,500 | = | 0.0% |
| Distributable reserves | 133 | €5,500 | €5,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,685 | -€36,310 | -€17,625 | -94.3% |
| Amounts payable | 17/49 | €20,725 | €46,871 | +€26,146 | +126% |
| Amounts payable within one year | 42/48 | €20,725 | €46,871 | +€26,146 | +126% |
| Trade debts | 44 | €5,663 | €5,339 | -€324 | -5.7% |
| Suppliers | 440/4 | €5,663 | €5,339 | -€324 | -5.7% |
| Taxes, remuneration and social security | 45 | €9,580 | €19,991 | +€10,411 | +109% |
| Taxes | 450/3 | €6,381 | €13,542 | +€7,161 | +112% |
| Remuneration and social security | 454/9 | €3,199 | €6,449 | +€3,250 | +102% |
| Other amounts payable | 47/48 | €5,482 | €21,542 | +€16,060 | +293% |
| Remuneration, social security and pensions | 62 | €7,455 | €26,608 | +€19,153 | +257% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €487 | €254 | -€233 | -47.8% |
| Other operating charges | 640/8 | €5,983 | €701 | -€5,282 | -88.3% |
| Gross operating margin | 9900 | -€4,682 | €12,045 | +€16,727 | |
| Operating profit (loss) | 9901 | -€18,607 | -€15,518 | +€3,089 | +16.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.8% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.8% |
| Financial charges | 65/66B | €218 | €1,854 | +€1,636 | +752% |
| Recurring financial charges | 65 | €218 | €1,854 | +€1,636 | +752% |
| Profit (loss) for the period before taxes | 9903 | -€18,824 | -€17,372 | +€1,452 | +7.7% |
| Income taxes | 67/77 | €195 | €253 | +€58 | +29.6% |
| Profit (loss) for the period | 9904 | -€19,019 | -€17,625 | +€1,394 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,019 | -€17,625 | +€1,394 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.