ACKERLAND: 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.
ACKERLAND
Largest movements
- Cash +€12,753
up €12,753 (+62.8%), from €20,301 to €33,054
mainly Net result for the year (+€13,251) and Tax, wage and social debts (+€3,826)
- Profit (loss) carried forward +€13,251
up €13,251 (+4.2%), from -€317,613 to -€304,362
- Gross operating margin +€11,441
up €11,441 (+152.7%), from €7,492 to €18,933
- Taxes +€3,052
up €3,052 (+394.3%), from €774 to €3,826
- Other operating charges -€1,310
down €1,310 (-50.2%), from €2,607 to €1,297
- Financial charges -€478
down €478 (-46.1%), from €1,037 to €559
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 | €613,887 | €632,471 | +€18,584 | +3.0% |
| Fixed assets | 21/28 | €199,159 | €199,159 | = | 0.0% |
| Tangible fixed assets | 22/27 | €198,539 | €198,539 | = | 0.0% |
| Land and buildings | 22 | €198,539 | €198,539 | = | 0.0% |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €414,728 | €433,312 | +€18,584 | +4.5% |
| Amounts receivable within one year | 40/41 | €394,427 | €400,258 | +€5,831 | +1.5% |
| Trade receivables | 40 | €1,027 | €865 | -€162 | -15.8% |
| Other amounts receivable | 41 | €393,400 | €399,393 | +€5,993 | +1.5% |
| Cash at bank and in hand | 54/58 | €20,301 | €33,054 | +€12,753 | +62.8% |
| Total equity and liabilities | 10/49 | €613,887 | €632,471 | +€18,584 | +3.0% |
| Equity | 10/15 | €612,575 | €625,826 | +€13,251 | +2.2% |
| Contributions | 10/11 | €895,000 | €895,000 | = | 0.0% |
| Capital | 10 | €895,000 | €895,000 | = | 0.0% |
| Issued capital | 100 | €895,000 | €895,000 | = | 0.0% |
| Reserves | 13 | €35,188 | €35,188 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,188 | €35,188 | = | 0.0% |
| Legal reserve | 130 | €35,188 | €35,188 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€317,613 | -€304,362 | +€13,251 | +4.2% |
| Amounts payable | 17/49 | €1,312 | €6,645 | +€5,333 | +406.5% |
| Amounts payable within one year | 42/48 | €1,312 | €6,645 | +€5,333 | +406.5% |
| Trade debts | 44 | €1,216 | €2,723 | +€1,507 | +123.9% |
| Suppliers | 440/4 | €1,216 | €2,723 | +€1,507 | +123.9% |
| Taxes, remuneration and social security | 45 | - | €3,826 | +€3,826 | |
| Taxes | 450/3 | - | €3,826 | +€3,826 | |
| Other amounts payable | 47/48 | €96 | €96 | = | 0.0% |
| Non-recurring operating income | 76A | - | €22,508 | +€22,508 | |
| Other operating charges | 640/8 | €2,607 | €1,297 | -€1,310 | -50.2% |
| Gross operating margin | 9900 | €7,492 | €18,933 | +€11,441 | +152.7% |
| Operating profit (loss) | 9901 | €4,885 | €17,636 | +€12,751 | +261.0% |
| Financial charges | 65/66B | €1,037 | €559 | -€478 | -46.1% |
| Recurring financial charges | 65 | €1,037 | €559 | -€478 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | €3,848 | €17,077 | +€13,229 | +343.8% |
| Income taxes | 67/77 | €774 | €3,826 | +€3,052 | +394.3% |
| Profit (loss) for the period | 9904 | €3,074 | €13,251 | +€10,177 | +331.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,074 | €13,251 | +€10,177 | +331.1% |
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 29 September 2026 via checked.be.