AKV 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.
AKV Consulting
Largest movements
- Cash +€1,998
up €1,998 (+696%), from €287 to €2,285
mainly Net result for the year (+€2,464) and Trade debts (+€960)
- Deferred charges and accrued income -€549
down €549 (-92.0%), from €596 to €47
- Stocks and contracts -€432
down €432 (-56.8%), from €761 to €329
- Receivables within one year -€243
no longer reported in 2025 (was €243)
of which Trade receivables: -€242
- Financial fixed assets +€150
new in 2025: €150
- Other debts -€2,607
down €2,607 (-29.2%), from €8,938 to €6,331
- Profit (loss) carried forward +€2,464
up €2,464 (+18.3%), from -€13,445 to -€10,981
- Trade debts +€960
up €960 (+69.9%), from €1,373 to €2,333
- Tax, wage and social debts +€108
up €108 (+500%), from €22 to €129
- Gross operating margin +€2,352
up €2,352 (+319%), from €738 to €3,090
- Financial charges -€67
down €67 (-36.0%), from €186 to €119
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 | €1,888 | €2,812 | +€924 | +49.0% |
| Fixed assets | 21/28 | - | €150 | +€150 | |
| Financial fixed assets | 28 | - | €150 | +€150 | |
| Current assets | 29/58 | €1,888 | €2,662 | +€774 | +41.0% |
| Stocks and contracts in progress | 3 | €761 | €329 | -€432 | -56.8% |
| Stocks | 30/36 | €761 | €329 | -€432 | -56.8% |
| Amounts receivable within one year | 40/41 | €243 | - | -€243 | |
| Trade receivables | 40 | €242 | - | -€242 | |
| Other amounts receivable | 41 | €1 | - | -€1 | |
| Cash at bank and in hand | 54/58 | €287 | €2,285 | +€1,998 | +696% |
| Deferred charges and accrued income | 490/1 | €596 | €47 | -€549 | -92.0% |
| Total equity and liabilities | 10/49 | €1,888 | €2,812 | +€924 | +49.0% |
| Equity | 10/15 | -€8,445 | -€5,981 | +€2,464 | +29.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,445 | -€10,981 | +€2,464 | +18.3% |
| Amounts payable | 17/49 | €10,333 | €8,793 | -€1,539 | -14.9% |
| Amounts payable within one year | 42/48 | €10,333 | €8,793 | -€1,539 | -14.9% |
| Trade debts | 44 | €1,373 | €2,333 | +€960 | +69.9% |
| Suppliers | 440/4 | €1,373 | €2,333 | +€960 | +69.9% |
| Taxes, remuneration and social security | 45 | €22 | €129 | +€108 | +500% |
| Taxes | 450/3 | €22 | €129 | +€108 | +500% |
| Other amounts payable | 47/48 | €8,938 | €6,331 | -€2,607 | -29.2% |
| Other operating charges | 640/8 | €502 | €507 | +€5 | +1.0% |
| Gross operating margin | 9900 | €738 | €3,090 | +€2,352 | +319% |
| Operating profit (loss) | 9901 | €236 | €2,583 | +€2,347 | +996% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €186 | €119 | -€67 | -36.0% |
| Recurring financial charges | 65 | €186 | €119 | -€67 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | €54 | €2,464 | +€2,409 | +4,448% |
| Profit (loss) for the period | 9904 | €54 | €2,464 | +€2,409 | +4,448% |
| Profit (loss) for the period to be appropriated | 9905 | €54 | €2,464 | +€2,409 | +4,448% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.