ACK TECHNICS: what changed
Two fiscal 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 TECHNICS
Largest movements
- Cash -€90,847
down €90,847 (-69.1%), from €131,416 to €40,569
mainly Receivables within one year (-€88,392) and Tax, wage and social debts (-€38,711)
- Receivables within one year +€88,392
up €88,392 (+88.8%), from €99,594 to €187,986
of which Other amounts receivable: +€46,142
- Stocks and contracts -€7,445
down €7,445 (-18.4%), from €40,485 to €33,040
- Tangible fixed assets +€2,872
up €2,872 (+236.4%), from €1,215 to €4,087
of which Plant, machinery and equipment: +€2,266
- Tax, wage and social debts -€38,711
down €38,711 (-47.6%), from €81,268 to €42,557
- Profit (loss) carried forward +€20,951
up €20,951 (+11.5%), from €182,710 to €203,661
- Trade debts +€11,031
up €11,031 (+1507.7%), from €732 to €11,763
- Gross operating margin -€88,469
down €88,469 (-69.8%), from €126,763 to €38,293
- Taxes -€25,593
down €25,593 (-75.0%), from €34,143 to €8,550
- Other operating charges +€7,415
up €7,415 (+1467.3%), from €505 to €7,920
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.
Cash bridge derived
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 | €272,770 | €266,040 | -€6,729 | -2.5% |
| Fixed assets | 21/28 | €1,275 | €4,147 | +€2,872 | +225.3% |
| Tangible fixed assets | 22/27 | €1,215 | €4,087 | +€2,872 | +236.4% |
| Plant, machinery and equipment | 23 | €1,215 | €3,481 | +€2,266 | +186.6% |
| Furniture and vehicles | 24 | - | €606 | +€606 | |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €271,495 | €261,894 | -€9,601 | -3.5% |
| Stocks and contracts in progress | 3 | €40,485 | €33,040 | -€7,445 | -18.4% |
| Stocks | 30/36 | €40,485 | €33,040 | -€7,445 | -18.4% |
| Amounts receivable within one year | 40/41 | €99,594 | €187,986 | +€88,392 | +88.8% |
| Trade receivables | 40 | €61,449 | €103,699 | +€42,250 | +68.8% |
| Other amounts receivable | 41 | €38,145 | €84,287 | +€46,142 | +121.0% |
| Cash at bank and in hand | 54/58 | €131,416 | €40,569 | -€90,847 | -69.1% |
| Deferred charges and accrued income | 490/1 | - | €299 | +€299 | |
| Total equity and liabilities | 10/49 | €272,770 | €266,040 | -€6,729 | -2.5% |
| Equity | 10/15 | €190,770 | €211,721 | +€20,951 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €182,710 | €203,661 | +€20,951 | +11.5% |
| Amounts payable | 17/49 | €82,000 | €54,319 | -€27,680 | -33.8% |
| Amounts payable within one year | 42/48 | €82,000 | €54,319 | -€27,680 | -33.8% |
| Trade debts | 44 | €732 | €11,763 | +€11,031 | +1507.7% |
| Suppliers | 440/4 | €732 | €11,763 | +€11,031 | +1507.7% |
| Taxes, remuneration and social security | 45 | €81,268 | €42,557 | -€38,711 | -47.6% |
| Taxes | 450/3 | €81,268 | €42,557 | -€38,711 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €919 | €803 | -€116 | -12.6% |
| Other operating charges | 640/8 | €505 | €7,920 | +€7,415 | +1467.3% |
| Non-recurring operating charges | 66A | €1,132 | - | -€1,132 | |
| Gross operating margin | 9900 | €126,763 | €38,293 | -€88,469 | -69.8% |
| Operating profit (loss) | 9901 | €124,206 | €29,570 | -€94,636 | -76.2% |
| Financial income | 75/76B | €82 | €165 | +€83 | +101.9% |
| Recurring financial income | 75 | €82 | €165 | +€83 | +101.9% |
| Financial charges | 65/66B | €112 | €235 | +€123 | +110.4% |
| Recurring financial charges | 65 | €112 | €235 | +€123 | +110.4% |
| Profit (loss) for the period before taxes | 9903 | €124,177 | €29,501 | -€94,676 | -76.2% |
| Income taxes | 67/77 | €34,143 | €8,550 | -€25,593 | -75.0% |
| Profit (loss) for the period | 9904 | €90,034 | €20,951 | -€69,083 | -76.7% |
| Profit (loss) for the period to be appropriated | 9905 | €90,034 | €20,951 | -€69,083 | -76.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.