Acke & Bracke: 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.
Acke & Bracke
Largest movements
- Cash +€140,590
up €140,590 (+394%), from €35,646 to €176,235
mainly Trade debts (+€73,284) and Receivables within one year (+€53,066)
- Receivables within one year -€53,066
down €53,066 (-47.9%), from €110,754 to €57,688
- Tangible fixed assets -€6,060
down €6,060 (-52.8%), from €11,471 to €5,411
of which Furniture and vehicles: -€5,065
- Trade debts +€73,284
up €73,284 (+183%), from €40,124 to €113,409
- Tax, wage and social debts +€9,239
up €9,239 (+26.1%), from €35,445 to €44,683
of which Remuneration and social security: +€7,085
- Debts after one year -€3,749
down €3,749 (-100%), from €3,749 to €0
- Reserves +€3,471
up €3,471 (+5.8%), from €59,345 to €62,816
of which Distributable reserves: +€3,471
- Gross operating margin +€20,534
up €20,534 (+16.4%), from €125,197 to €145,731
- Staff costs +€9,897
up €9,897 (+10.2%), from €96,570 to €106,467
- Depreciation -€4,736
down €4,736 (-43.9%), from €10,796 to €6,060
- Write-downs +€3,800
new in 2025: €3,800
- Taxes +€2,917
up €2,917 (+37.1%), from €7,866 to €10,783
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 | €162,161 | €243,581 | +€81,420 | +50.2% |
| Fixed assets | 21/28 | €11,471 | €5,411 | -€6,060 | -52.8% |
| Tangible fixed assets | 22/27 | €11,471 | €5,411 | -€6,060 | -52.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €9,647 | €4,582 | -€5,065 | -52.5% |
| Other tangible fixed assets | 26 | €1,824 | €830 | -€995 | -54.5% |
| Current assets | 29/58 | €150,690 | €238,170 | +€87,479 | +58.1% |
| Amounts receivable within one year | 40/41 | €110,754 | €57,688 | -€53,066 | -47.9% |
| Trade receivables | 40 | €110,754 | €57,688 | -€53,066 | -47.9% |
| Cash at bank and in hand | 54/58 | €35,646 | €176,235 | +€140,590 | +394% |
| Deferred charges and accrued income | 490/1 | €4,290 | €4,247 | -€44 | -1.0% |
| Total equity and liabilities | 10/49 | €162,161 | €243,581 | +€81,420 | +50.2% |
| Equity | 10/15 | €77,945 | €81,416 | +€3,471 | +4.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €59,345 | €62,816 | +€3,471 | +5.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €57,485 | €60,956 | +€3,471 | +6.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €84,216 | €162,164 | +€77,948 | +92.6% |
| Amounts payable after more than one year | 17 | €3,749 | €0 | -€3,749 | -100% |
| Financial debts | 170/4 | €3,749 | €0 | -€3,749 | -100% |
| Amounts payable within one year | 42/48 | €80,201 | €161,873 | +€81,672 | +102% |
| Current portion of amounts payable after more than one year | 42 | €4,047 | €3,749 | -€298 | -7.4% |
| Trade debts | 44 | €40,124 | €113,409 | +€73,284 | +183% |
| Suppliers | 440/4 | €40,124 | €113,409 | +€73,284 | +183% |
| Taxes, remuneration and social security | 45 | €35,445 | €44,683 | +€9,239 | +26.1% |
| Taxes | 450/3 | €23,801 | €25,955 | +€2,154 | +9.0% |
| Remuneration and social security | 454/9 | €11,643 | €18,728 | +€7,085 | +60.9% |
| Other amounts payable | 47/48 | €585 | €32 | -€552 | -94.5% |
| Accrued charges and deferred income | 492/3 | €266 | €291 | +€25 | +9.5% |
| Remuneration, social security and pensions | 62 | €96,570 | €106,467 | +€9,897 | +10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,796 | €6,060 | -€4,736 | -43.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €3,800 | +€3,800 | |
| Other operating charges | 640/8 | €1,264 | €1,137 | -€127 | -10.1% |
| Gross operating margin | 9900 | €125,197 | €145,731 | +€20,534 | +16.4% |
| Operating profit (loss) | 9901 | €16,568 | €28,268 | +€11,700 | +70.6% |
| Financial income | 75/76B | - | €14 | +€14 | |
| Recurring financial income | 75 | - | €14 | +€14 | |
| Financial charges | 65/66B | €270 | €219 | -€51 | -18.8% |
| Recurring financial charges | 65 | €270 | €219 | -€51 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €16,298 | €28,062 | +€11,765 | +72.2% |
| Income taxes | 67/77 | €7,866 | €10,783 | +€2,917 | +37.1% |
| Profit (loss) for the period | 9904 | €8,431 | €17,279 | +€8,848 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €8,431 | €17,279 | +€8,848 | +105% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.