ACK KOELTECHNIEK: 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.
ACK KOELTECHNIEK
Largest movements
- Receivables within one year -€28,189
down €28,189 (-13.2%), from €213,869 to €185,680
of which Trade receivables: -€52,690
- Cash -€14,730
down €14,730 (-37.8%), from €38,939 to €24,209
mainly Contributions, distributions and other (-€35,000) and Net result for the year (-€18,126)
- Tangible fixed assets -€2,912
down €2,912 (-27.1%), from €10,753 to €7,841
of which Furniture and vehicles: -€2,479
- Reserves -€35,000
down €35,000 (-17.7%), from €198,160 to €163,160
of which Distributable reserves: -€35,000
- Profit (loss) carried forward -€18,126
new in 2025: -€18,126
- Other debts +€7,075
up €7,075 (+27.6%), from €25,641 to €32,715
- Gross operating margin -€82,010
down €82,010 (-86.5%), from €94,782 to €12,772
- Taxes -€24,039
down €24,039 (-98.9%), from €24,295 to €256
- Other operating charges +€17,362
up €17,362 (+425%), from €4,083 to €21,445
- Financial charges +€6,261
up €6,261 (+23,182%), from €27 to €6,288
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 | €266,675 | €220,771 | -€45,904 | -17.2% |
| Fixed assets | 21/28 | €10,753 | €7,841 | -€2,912 | -27.1% |
| Tangible fixed assets | 22/27 | €10,753 | €7,841 | -€2,912 | -27.1% |
| Plant, machinery and equipment | 23 | €918 | €485 | -€433 | -47.1% |
| Furniture and vehicles | 24 | €9,836 | €7,357 | -€2,479 | -25.2% |
| Current assets | 29/58 | €255,922 | €212,929 | -€42,992 | -16.8% |
| Amounts receivable within one year | 40/41 | €213,869 | €185,680 | -€28,189 | -13.2% |
| Trade receivables | 40 | €91,530 | €38,841 | -€52,690 | -57.6% |
| Other amounts receivable | 41 | €122,339 | €146,839 | +€24,501 | +20.0% |
| Cash at bank and in hand | 54/58 | €38,939 | €24,209 | -€14,730 | -37.8% |
| Deferred charges and accrued income | 490/1 | €3,114 | €3,040 | -€74 | -2.4% |
| Total equity and liabilities | 10/49 | €266,675 | €220,771 | -€45,904 | -17.2% |
| Equity | 10/15 | €216,760 | €163,634 | -€53,126 | -24.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €198,160 | €163,160 | -€35,000 | -17.7% |
| Non-distributable reserves | 130/1 | €1,518 | €1,518 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,518 | €1,518 | = | 0.0% |
| Distributable reserves | 133 | €196,642 | €161,642 | -€35,000 | -17.8% |
| Profit (loss) carried forward | 14 | - | -€18,126 | -€18,126 | |
| Amounts payable | 17/49 | €49,915 | €57,137 | +€7,222 | +14.5% |
| Amounts payable within one year | 42/48 | €49,915 | €57,137 | +€7,222 | +14.5% |
| Trade debts | 44 | €3,311 | €4,164 | +€853 | +25.7% |
| Suppliers | 440/4 | €3,311 | €4,164 | +€853 | +25.7% |
| Taxes, remuneration and social security | 45 | €20,963 | €20,258 | -€705 | -3.4% |
| Taxes | 450/3 | €20,963 | €20,258 | -€705 | -3.4% |
| Other amounts payable | 47/48 | €25,641 | €32,715 | +€7,075 | +27.6% |
| Non-recurring operating income | 76A | €7,535 | - | -€7,535 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,082 | €2,912 | -€170 | -5.5% |
| Other operating charges | 640/8 | €4,083 | €21,445 | +€17,362 | +425% |
| Gross operating margin | 9900 | €94,782 | €12,772 | -€82,010 | -86.5% |
| Operating profit (loss) | 9901 | €87,617 | -€11,585 | -€99,202 | |
| Financial income | 75/76B | €271 | €4 | -€267 | -98.7% |
| Recurring financial income | 75 | €271 | €4 | -€267 | -98.7% |
| Financial charges | 65/66B | €27 | €6,288 | +€6,261 | +23,182% |
| Recurring financial charges | 65 | €27 | €6,288 | +€6,261 | +23,182% |
| Profit (loss) for the period before taxes | 9903 | €87,861 | -€17,870 | -€105,731 | |
| Income taxes | 67/77 | €24,295 | €256 | -€24,039 | -98.9% |
| Profit (loss) for the period | 9904 | €63,566 | -€18,126 | -€81,692 | |
| Profit (loss) for the period to be appropriated | 9905 | €63,566 | -€18,126 | -€81,692 |
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 27 October 2026 via checked.be.