B. VAN ACKER
ActiveFinancials · financial year 2025, micro format
Annual accounts 2025 filed on 28-07-2026 at the NBB all 2 filings
Every figure per financial year
The operating result for 2025 is a profit of €7,631, after a loss of €4,740 in 2024.
Turnover and EBIT margin are not published. The micro format does not require them. The turnover shown is an estimate from the gross margin.
Investments
| Item | 2024 | 2025 |
|---|---|---|
| Tangible fixed assets | €32,301 | €49,690 |
| Depreciation and write-downs of the year | €5,011 | €12,510 |
Source: notes to the 2024 to 2025 annual accounts (statement of fixed assets)
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €5,011 | €12,510 | ▲ 150% |
| Other operating charges640/8 | €2,000 | €3,013 | ▲ 50.6% |
| Gross operating margin9900 | €2,271 | €23,154 | ▲ 920% |
| Operating profit (loss)9901 | -€4,740 | €7,631 | - |
| Financial income75/76B | €0 | €405 | ▲ 20,241× |
| Recurring financial income75 | €0 | €405 | ▲ 20,241× |
| Financial charges65/66B | €76 | €1,053 | ▲ 14× |
| Recurring financial charges65 | €76 | €1,053 | ▲ 14× |
| Profit (loss) for the period before taxes9903 | -€4,816 | €6,983 | - |
| Income taxes67/77 | - | €1,058 | - |
| Profit (loss) for the period9904 | -€4,816 | €5,925 | - |
| Profit (loss) for the period to be appropriated9905 | -€4,816 | €5,925 | - |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Assets | |||
| Total assets20/58 | €109,005 | €160,087 | ▲ 46.9% |
| Fixed assets21/28 | €27,290 | €64,470 | ▲ 136% |
| Tangible fixed assets22/27 | €27,290 | €64,470 | ▲ 136% |
| Plant, machinery and equipment23 | €6,608 | €5,428 | ▼ 17.9% |
| Furniture and vehicles24 | €20,682 | €59,042 | ▲ 185% |
| Current assets29/58 | €81,715 | €95,617 | ▲ 17.0% |
| Stocks and contracts in progress3 | €11,371 | €10,657 | ▼ 6.3% |
| Stocks30/36 | €11,371 | €10,657 | ▼ 6.3% |
| Amounts receivable within one year40/41 | €56,833 | €71,623 | ▲ 26.0% |
| Trade receivables40 | €48,796 | €59,607 | ▲ 22.2% |
| Other amounts receivable41 | €8,038 | €12,016 | ▲ 49.5% |
| Cash at bank and in hand54/58 | €12,438 | €9,811 | ▼ 21.1% |
| Deferred charges and accrued income490/1 | €1,072 | €3,526 | ▲ 229% |
| Equity and liabilities | |||
| Total equity and liabilities10/49 | €109,005 | €160,087 | ▲ 46.9% |
| Equity10/15 | -€2,816 | €3,109 | - |
| Contributions10/11 | €2,000 | €2,000 | = |
| Reserves13 | - | €1,109 | - |
| Distributable reserves133 | - | €1,109 | - |
| Profit (loss) carried forward14 | -€4,816 | - | - |
| Amounts payable17/49 | €111,821 | €156,978 | ▲ 40.4% |
| Amounts payable after more than one year17 | - | €22,813 | - |
| Financial debts170/4 | - | €22,813 | - |
| Amounts payable within one year42/48 | €111,821 | €134,164 | ▲ 20.0% |
| Current portion of amounts payable after more than one year42 | - | €6,029 | - |
| Trade debts44 | €24,660 | €27,585 | ▲ 11.9% |
| Suppliers440/4 | €24,660 | €27,585 | ▲ 11.9% |
| Advances received on contracts in progress46 | - | €250 | - |
| Taxes, remuneration and social security45 | €2,126 | €1,573 | ▼ 26.0% |
| Taxes450/3 | €2,126 | €1,573 | ▼ 26.0% |
| Other amounts payable47/48 | €85,034 | €98,727 | ▲ 16.1% |
| Line | 2024 | 2025 | Change |
|---|---|---|---|
| Profit (loss) for the period9904 | -€4,816 | €5,925 | - |
| + Depreciation and write-downs630 | €5,011 | €12,510 | ▲ 150% |
| Operating cash flow (approximation) | €195 | €18,435 | ▲ 94× |
| Investment in fixed assets (approximation) | - | -€49,690 | - |
| Change in cash | - | -€2,627 | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Historical observation
In July 2024, 2,135 companies had the same profile as B. VAN ACKER has now. Two years later, 92.0% were still going and 5.2% had gone bankrupt.
- Micro
- 2 to 5 years old
- solvency under 10%
- a profit under 5% of the balance sheet
Another 0.4% stopped without a precise date, possibly only after those two years.
That fits the bankruptcy probability of B. VAN ACKER itself: 3.2% within 12 months.
Test of the method
The method was tested on the 497,446 companies of July 2024. Each company was given the bankruptcy share of the same profile a year earlier, in July 2023. The expectation was that 1.6% would go bankrupt within 24 months. In fact 1.7% went bankrupt.
| Group | Expected | Actual |
|---|---|---|
| 1 | 0.2% | 0.2% |
| 2 | 0.3% | 0.5% |
| 3 | 0.5% | 0.6% |
| 4 | 0.7% | 0.8% |
| 5 | 0.9% | 0.9% |
| 6 | 1.3% | 1.5% |
| 7 | 1.6% | 1.8% |
| 8 | 1.8% | 1.8% |
| 9 | 3.0% | 3.1% |
| 10 | 5.6% | 6.2% |
A company that went bankrupt had a higher expected share than one that kept going in 74.5% of comparisons. The level depends on the economy. In a year with more bankruptcies than the year before, the actual share is higher than the expected one.
This is an observation about 2,135 companies, not a prediction for B. VAN ACKER. The sector does not count, because the KBO no longer lists a sector for a company that has stopped. By sector, mostly the survivors would count, which would paint too rosy a picture.