ACKERMAN ADVIESBUREAU: 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.
ACKERMAN ADVIESBUREAU
Largest movements
- Cash -€29,210
down €29,210 (-10.3%), from €284,684 to €255,474
mainly Net result for the year (-€20,005) and Contributions, distributions and other (-€14,998)
- Tangible fixed assets -€7,952
down €7,952 (-11.1%), from €71,484 to €63,532
of which Land and buildings: -€7,568
- Profit (loss) carried forward -€19,470
new in 2025: -€19,470
- Reserves -€15,534
down €15,534 (-4.7%), from €333,466 to €317,932
of which Distributable reserves: -€15,534
- Tax, wage and social debts -€9,832
down €9,832 (-99.7%), from €9,860 to €29
- Other debts +€9,792
up €9,792 (+188%), from €5,206 to €14,998
- Gross operating margin -€31,383
down €31,383, from €21,940 to -€9,443
- Taxes -€4,187
down €4,187 (-88.9%), from €4,708 to €520
- Financial income +€1,003
up €1,003 (+111%), from €905 to €1,908
- Other operating charges +€519
up €519 (+32.5%), from €1,594 to €2,112
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 | €370,372 | €333,427 | -€36,945 | -10.0% |
| Fixed assets | 21/28 | €71,484 | €63,532 | -€7,952 | -11.1% |
| Tangible fixed assets | 22/27 | €71,484 | €63,532 | -€7,952 | -11.1% |
| Land and buildings | 22 | €67,591 | €60,023 | -€7,568 | -11.2% |
| Plant, machinery and equipment | 23 | €3,893 | €3,508 | -€384 | -9.9% |
| Current assets | 29/58 | €298,889 | €269,895 | -€28,993 | -9.7% |
| Amounts receivable within one year | 40/41 | €14,205 | €14,421 | +€217 | +1.5% |
| Trade receivables | 40 | €14,205 | €0 | -€14,205 | -100% |
| Other amounts receivable | 41 | - | €14,421 | +€14,421 | |
| Cash at bank and in hand | 54/58 | €284,684 | €255,474 | -€29,210 | -10.3% |
| Total equity and liabilities | 10/49 | €370,372 | €333,427 | -€36,945 | -10.0% |
| Equity | 10/15 | €352,066 | €317,062 | -€35,004 | -9.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €333,466 | €317,932 | -€15,534 | -4.7% |
| 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 | €331,606 | €316,072 | -€15,534 | -4.7% |
| Profit (loss) carried forward | 14 | - | -€19,470 | -€19,470 | |
| Amounts payable | 17/49 | €18,306 | €16,365 | -€1,941 | -10.6% |
| Amounts payable within one year | 42/48 | €18,306 | €16,365 | -€1,941 | -10.6% |
| Trade debts | 44 | €3,240 | €1,338 | -€1,902 | -58.7% |
| Suppliers | 440/4 | €3,240 | €1,338 | -€1,902 | -58.7% |
| Taxes, remuneration and social security | 45 | €9,860 | €29 | -€9,832 | -99.7% |
| Taxes | 450/3 | €9,860 | €29 | -€9,832 | -99.7% |
| Other amounts payable | 47/48 | €5,206 | €14,998 | +€9,792 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,425 | €9,640 | +€215 | +2.3% |
| Other operating charges | 640/8 | €1,594 | €2,112 | +€519 | +32.5% |
| Gross operating margin | 9900 | €21,940 | -€9,443 | -€31,383 | |
| Operating profit (loss) | 9901 | €10,921 | -€21,195 | -€32,116 | |
| Financial income | 75/76B | €905 | €1,908 | +€1,003 | +111% |
| Recurring financial income | 75 | €905 | €1,908 | +€1,003 | +111% |
| Financial charges | 65/66B | €271 | €198 | -€73 | -26.8% |
| Recurring financial charges | 65 | €271 | €198 | -€73 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €11,555 | -€19,485 | -€31,040 | |
| Income taxes | 67/77 | €4,708 | €520 | -€4,187 | -88.9% |
| Profit (loss) for the period | 9904 | €6,847 | -€20,005 | -€26,853 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,847 | -€20,005 | -€26,853 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.