ACKER INVEST: 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
ACKER INVEST
financial year 2023 compared with 2022filed annual accounts (NBB)
Net result for the year
-€400,188
2022 · -€605,735+€205,547
Equity
€4.6m
2022 · €5.0m-€400,188
Cash
€67,738
2022 · €162,609-€94,871
Balance sheet total
€20.7m
2022 · €19.9m+€874,652
Largest movements
Assets
- Current investments +€1.1m
up €1.1m (+162%), from €704,992 to €1.8m
- Tangible fixed assets -€321,821
down €321,821 (-1.7%), from €18.7m to €18.4m
of which Land and buildings: -€367,266
Equity and liabilities
- Debts after one year +€1.3m
up €1.3m (+11.8%), from €10.6m to €11.9m
of which Financial debts: +€1.3m
- Other debts +€299,532
up €299,532 (+20.3%), from €1.5m to €1.8m
- Current portion of long-term debt +€268,903
up €268,903 (+116%), from €232,432 to €501,335
- Reserves -€209,822
down €209,822 (-3.7%), from €5.7m to €5.5m
of which Tax-exempt reserves: -€209,822
Income statement
- Gross operating margin +€319,390
up €319,390 (+974%), from €32,778 to €352,169
- Financial charges +€123,965
up €123,965 (+44.9%), from €276,091 to €400,057
- Taxes -€8,900
down €8,900 (-15.0%), from €59,431 to €50,531
From the 2022 result to the 2023 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 2022
-€605,735
Gross operating margin
+€319,390
Depreciation
+€0
Other operating charges
-€92
Financial income
+€1,314
Financial charges
-€123,965
Taxes
+€8,900
Result 2023
-€400,188
raises the resultlowers the result
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€385,705
Investment
-€1.2m
Financing
+€1.5m
Cash 2022
€162,609
From operations (derived)
-€385,705
Net result for the year
-€400,188
Depreciation
+€367,266
Receivables within one year
-€157,959
Deferred charges and accrued income
+€9,265
Provisions
-€69,941
Trade debts
-€188,373
Tax, wage and social debts
-€78,493
Other debts
+€299,532
Accrued charges and deferred income
-€166,814
Investment (derived)
-€1.2m
Investment in fixed assets (net)
-€45,445
Current investments
-€1.1m
Financing
+€1.5m
Debts after one year
+€1.3m
Current portion of long-term debt
+€268,903
Short-term financial debts
-€41,707
Cash 2023
€67,738
brings cash intakes cash out
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €19,874,892 | €20,749,544 | +€874,652 | +4.4% |
| Fixed assets | 21/28 | €18,728,759 | €18,406,937 | -€321,821 | -1.7% |
| Tangible fixed assets | 22/27 | €18,728,759 | €18,406,937 | -€321,821 | -1.7% |
| Land and buildings | 22 | €12,904,678 | €12,537,411 | -€367,266 | -2.8% |
| Assets under construction and advance payments | 27 | €5,824,081 | €5,869,526 | +€45,445 | +0.8% |
| Current assets | 29/58 | €1,146,133 | €2,342,606 | +€1.2m | +104% |
| Amounts receivable within one year | 40/41 | €131,644 | €289,603 | +€157,959 | +120% |
| Trade receivables | 40 | €39,862 | €189,029 | +€149,167 | +374% |
| Other amounts receivable | 41 | €91,783 | €100,574 | +€8,792 | +9.6% |
| Current investments | 50/53 | €704,992 | €1,847,643 | +€1.1m | +162% |
| Cash at bank and in hand | 54/58 | €162,609 | €67,738 | -€94,871 | -58.3% |
| Deferred charges and accrued income | 490/1 | €146,887 | €137,623 | -€9,265 | -6.3% |
| Total equity and liabilities | 10/49 | €19,874,892 | €20,749,544 | +€874,652 | +4.4% |
| Equity | 10/15 | €5,013,810 | €4,613,623 | -€400,188 | -8.0% |
| Contributions | 10/11 | €660,275 | €660,275 | = | 0.0% |
| Capital | 10 | €660,275 | €660,275 | = | 0.0% |
| Issued capital | 100 | €660,275 | €660,275 | = | 0.0% |
| Reserves | 13 | €5,701,822 | €5,491,999 | -€209,822 | -3.7% |
| Non-distributable reserves | 130/1 | €66,027 | €66,027 | = | 0.0% |
| Legal reserve | 130 | €66,027 | €66,027 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,635,794 | €5,425,972 | -€209,822 | -3.7% |
| Profit (loss) carried forward | 14 | -€1,348,286 | -€1,538,651 | -€190,365 | -14.1% |
| Provisions and deferred taxes | 16 | €1,863,940 | €1,793,999 | -€69,941 | -3.8% |
| Deferred taxes | 168 | €1,863,940 | €1,793,999 | -€69,941 | -3.8% |
| Amounts payable | 17/49 | €12,997,141 | €14,341,922 | +€1.3m | +10.3% |
| Amounts payable after more than one year | 17 | €10,610,195 | €11,861,930 | +€1.3m | +11.8% |
| Financial debts | 170/4 | €10,564,195 | €11,815,930 | +€1.3m | +11.8% |
| Other amounts payable | 178/9 | €46,000 | €46,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,168,601 | €2,428,462 | +€259,860 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €232,432 | €501,335 | +€268,903 | +116% |
| Financial debts | 43 | €87,680 | €45,973 | -€41,707 | -47.6% |
| Credit institutions | 430/8 | €87,680 | €45,973 | -€41,707 | -47.6% |
| Trade debts | 44 | €295,238 | €106,865 | -€188,373 | -63.8% |
| Suppliers | 440/4 | €295,238 | €106,865 | -€188,373 | -63.8% |
| Taxes, remuneration and social security | 45 | €78,593 | €100 | -€78,493 | -99.9% |
| Taxes | 450/3 | €78,593 | €100 | -€78,493 | -99.9% |
| Other amounts payable | 47/48 | €1,474,658 | €1,774,189 | +€299,532 | +20.3% |
| Accrued charges and deferred income | 492/3 | €218,345 | €51,531 | -€166,814 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €367,266 | €367,266 | -€0 | 0.0% |
| Other operating charges | 640/8 | €5,665 | €5,757 | +€92 | +1.6% |
| Gross operating margin | 9900 | €32,778 | €352,169 | +€319,390 | +974% |
| Operating profit (loss) | 9901 | -€340,153 | -€20,855 | +€319,298 | +93.9% |
| Financial income | 75/76B | - | €1,314 | +€1,314 | |
| Recurring financial income | 75 | - | €1,314 | +€1,314 | |
| Financial charges | 65/66B | €276,091 | €400,057 | +€123,965 | +44.9% |
| Recurring financial charges | 65 | €276,091 | €400,057 | +€123,965 | +44.9% |
| Profit (loss) for the period before taxes | 9903 | -€616,244 | -€419,598 | +€196,647 | +31.9% |
| Transfer from deferred taxes | 780 | €69,941 | €69,941 | = | 0.0% |
| Income taxes | 67/77 | €59,431 | €50,531 | -€8,900 | -15.0% |
| Profit (loss) for the period | 9904 | -€605,735 | -€400,188 | +€205,547 | +33.9% |
| Transfer from tax-exempt reserves | 789 | €209,822 | €209,822 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€395,912 | -€190,365 | +€205,547 | +51.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.