Acke Pharma: 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.
What changed
Acke Pharma
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€76,093
2024 · €122,549-€46,455
Equity
€913,023
2024 · €837,929+€75,093
Cash
€81,084
2024 · €84,822-€3,738
Balance sheet total
€1.5m
2024 · €1.5m+€19,240
Largest movements
Assets
- Current investments +€50,000
new in 2025: €50,000
- Tangible fixed assets -€29,950
down €29,950 (-4.3%), from €696,524 to €666,573
of which Land and buildings: -€29,604
Equity and liabilities
- Reserves +€75,093
up €75,093 (+10.5%), from €712,929 to €788,023
- Debts after one year -€30,000
down €30,000 (-5.5%), from €548,000 to €518,000
Income statement
- Financial income -€42,881
down €42,881 (-96.0%), from €44,651 to €1,770
- Gross operating margin -€11,795
down €11,795 (-7.4%), from €159,664 to €147,869
- Taxes -€6,829
down €6,829 (-19.3%), from €35,306 to €28,477
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.
Result 2024
€122,549
Gross operating margin
-€11,795
Depreciation
+€169
Other operating charges
+€278
Financial income
-€42,881
Financial charges
+€945
Taxes
+€6,829
Result 2025
€76,093
raises the resultlowers the result
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.
From operations
+€90,303
Investment
-€50,041
Financing
-€44,000
Cash 2024
€84,822
From operations (derived)
+€90,303
Net result for the year
+€76,093
Depreciation
+€29,950
Receivables within one year
-€1,323
Deferred charges and accrued income
-€1,564
Trade debts
+€85
Tax, wage and social debts
-€6,512
Other debts
-€5,753
Accrued charges and deferred income
-€673
Investment (derived)
-€50,041
Investment in fixed assets (net)
-€41
Current investments
-€50,000
Financing
-€44,000
Debts after one year
-€30,000
Current portion of long-term debt
-€13,000
Contributions, distributions and other
-€1,000
Cash 2025
€81,084
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,489,429 | €1,508,669 | +€19,240 | +1.3% |
| Fixed assets | 21/28 | €1,393,341 | €1,363,431 | -€29,910 | -2.1% |
| Tangible fixed assets | 22/27 | €696,524 | €666,573 | -€29,950 | -4.3% |
| Land and buildings | 22 | €696,032 | €666,429 | -€29,604 | -4.3% |
| Furniture and vehicles | 24 | €491 | €145 | -€347 | -70.6% |
| Financial fixed assets | 28 | €696,818 | €696,858 | +€41 | 0.0% |
| Current assets | 29/58 | €96,088 | €145,237 | +€49,149 | +51.2% |
| Amounts receivable within one year | 40/41 | €11,236 | €12,559 | +€1,323 | +11.8% |
| Trade receivables | 40 | €11,100 | €11,505 | +€405 | +3.6% |
| Other amounts receivable | 41 | €135 | €1,054 | +€919 | +678% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €84,822 | €81,084 | -€3,738 | -4.4% |
| Deferred charges and accrued income | 490/1 | €31 | €1,595 | +€1,564 | +5,082% |
| Total equity and liabilities | 10/49 | €1,489,429 | €1,508,669 | +€19,240 | +1.3% |
| Equity | 10/15 | €837,929 | €913,023 | +€75,093 | +9.0% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Reserves | 13 | €712,929 | €788,023 | +€75,093 | +10.5% |
| Distributable reserves | 133 | €712,929 | €788,023 | +€75,093 | +10.5% |
| Amounts payable | 17/49 | €651,500 | €595,646 | -€55,854 | -8.6% |
| Amounts payable after more than one year | 17 | €548,000 | €518,000 | -€30,000 | -5.5% |
| Financial debts | 170/4 | €548,000 | €518,000 | -€30,000 | -5.5% |
| Amounts payable within one year | 42/48 | €89,369 | €64,188 | -€25,181 | -28.2% |
| Current portion of amounts payable after more than one year | 42 | €43,000 | €30,000 | -€13,000 | -30.2% |
| Trade debts | 44 | €3,246 | €3,331 | +€85 | +2.6% |
| Suppliers | 440/4 | €3,246 | €3,331 | +€85 | +2.6% |
| Taxes, remuneration and social security | 45 | €6,789 | €277 | -€6,512 | -95.9% |
| Taxes | 450/3 | €6,789 | €277 | -€6,512 | -95.9% |
| Other amounts payable | 47/48 | €36,333 | €30,580 | -€5,753 | -15.8% |
| Accrued charges and deferred income | 492/3 | €14,131 | €13,458 | -€673 | -4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,120 | €29,950 | -€169 | -0.6% |
| Other operating charges | 640/8 | €1,518 | €1,240 | -€278 | -18.3% |
| Gross operating margin | 9900 | €159,664 | €147,869 | -€11,795 | -7.4% |
| Operating profit (loss) | 9901 | €128,026 | €116,678 | -€11,348 | -8.9% |
| Financial income | 75/76B | €44,651 | €1,770 | -€42,881 | -96.0% |
| Recurring financial income | 75 | €44,651 | €1,770 | -€42,881 | -96.0% |
| Financial charges | 65/66B | €14,823 | €13,879 | -€945 | -6.4% |
| Recurring financial charges | 65 | €14,823 | €13,879 | -€945 | -6.4% |
| Profit (loss) for the period before taxes | 9903 | €157,855 | €104,570 | -€53,285 | -33.8% |
| Income taxes | 67/77 | €35,306 | €28,477 | -€6,829 | -19.3% |
| Profit (loss) for the period | 9904 | €122,549 | €76,093 | -€46,455 | -37.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,549 | €76,093 | -€46,455 | -37.9% |
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 20 October 2026 via checked.be.