Bakkerij Van Acker: 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.
Bakkerij Van Acker
Largest movements
- Receivables after one year +€210,000
new in 2025: €210,000
- Cash -€70,080
down €70,080 (-27.5%), from €255,190 to €185,111
mainly Receivables after one year (-€210,000) and Investment in fixed assets (net) (-€142,121)
- Tangible fixed assets +€48,509
up €48,509 (+5.9%), from €827,971 to €876,480
of which Plant, machinery and equipment: +€53,538
- Receivables within one year +€45,904
up €45,904 (+43.1%), from €106,573 to €152,476
of which Other amounts receivable: +€38,473
- Debts after one year +€227,682
up €227,682 (+42.5%), from €535,099 to €762,781
- Current portion of long-term debt -€96,592
down €96,592 (-91.5%), from €105,590 to €8,998
- Reserves +€69,039
up €69,039 (+14.1%), from €488,842 to €557,880
of which Distributable reserves: +€69,039
- Tax, wage and social debts +€18,179
up €18,179 (+149%), from €12,167 to €30,345
of which Taxes: +€18,963
- Gross operating margin +€49,379
up €49,379 (+13.4%), from €367,874 to €417,254
- Staff costs +€35,928
up €35,928 (+43.8%), from €82,113 to €118,041
- Financial charges +€10,708
up €10,708 (+46.0%), from €23,293 to €34,001
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 | €1,284,951 | €1,517,181 | +€232,229 | +18.1% |
| Fixed assets | 21/28 | €828,146 | €876,655 | +€48,509 | +5.9% |
| Tangible fixed assets | 22/27 | €827,971 | €876,480 | +€48,509 | +5.9% |
| Land and buildings | 22 | €618,883 | €615,334 | -€3,549 | -0.6% |
| Plant, machinery and equipment | 23 | €200,209 | €253,748 | +€53,538 | +26.7% |
| Furniture and vehicles | 24 | €8,878 | €7,398 | -€1,480 | -16.7% |
| Financial fixed assets | 28 | €175 | €175 | = | 0.0% |
| Current assets | 29/58 | €456,806 | €640,526 | +€183,720 | +40.2% |
| Amounts receivable after more than one year | 29 | - | €210,000 | +€210,000 | |
| Other amounts receivable | 291 | - | €210,000 | +€210,000 | |
| Stocks and contracts in progress | 3 | €21,243 | €8,995 | -€12,248 | -57.7% |
| Stocks | 30/36 | €21,243 | €8,995 | -€12,248 | -57.7% |
| Amounts receivable within one year | 40/41 | €106,573 | €152,476 | +€45,904 | +43.1% |
| Trade receivables | 40 | €1,929 | €9,359 | +€7,431 | +385% |
| Other amounts receivable | 41 | €104,644 | €143,117 | +€38,473 | +36.8% |
| Current investments | 50/53 | €68,176 | €80,178 | +€12,002 | +17.6% |
| Cash at bank and in hand | 54/58 | €255,190 | €185,111 | -€70,080 | -27.5% |
| Deferred charges and accrued income | 490/1 | €5,623 | €3,766 | -€1,858 | -33.0% |
| Total equity and liabilities | 10/49 | €1,284,951 | €1,517,181 | +€232,229 | +18.1% |
| Equity | 10/15 | €619,343 | €688,381 | +€69,039 | +11.1% |
| Contributions | 10/11 | €17,190 | €17,190 | = | 0.0% |
| Reserves | 13 | €488,842 | €557,880 | +€69,039 | +14.1% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €486,942 | €555,980 | +€69,039 | +14.2% |
| Profit (loss) carried forward | 14 | €113,311 | €113,311 | = | 0.0% |
| Amounts payable | 17/49 | €665,608 | €828,799 | +€163,191 | +24.5% |
| Amounts payable after more than one year | 17 | €535,099 | €762,781 | +€227,682 | +42.5% |
| Financial debts | 170/4 | €535,099 | €762,781 | +€227,682 | +42.5% |
| Amounts payable within one year | 42/48 | €130,509 | €66,019 | -€64,491 | -49.4% |
| Current portion of amounts payable after more than one year | 42 | €105,590 | €8,998 | -€96,592 | -91.5% |
| Trade debts | 44 | €12,752 | €26,588 | +€13,836 | +108% |
| Suppliers | 440/4 | €12,752 | €26,588 | +€13,836 | +108% |
| Advances received on contracts in progress | 46 | - | €86 | +€86 | |
| Taxes, remuneration and social security | 45 | €12,167 | €30,345 | +€18,179 | +149% |
| Taxes | 450/3 | €3,821 | €22,783 | +€18,963 | +496% |
| Remuneration and social security | 454/9 | €8,346 | €7,562 | -€784 | -9.4% |
| Remuneration, social security and pensions | 62 | €82,113 | €118,041 | +€35,928 | +43.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €96,430 | €93,612 | -€2,818 | -2.9% |
| Other operating charges | 640/8 | €3,627 | €2,596 | -€1,031 | -28.4% |
| Gross operating margin | 9900 | €367,874 | €417,254 | +€49,379 | +13.4% |
| Operating profit (loss) | 9901 | €185,704 | €203,004 | +€17,300 | +9.3% |
| Financial income | 75/76B | €8,046 | €8,562 | +€516 | +6.4% |
| Recurring financial income | 75 | €8,046 | €8,562 | +€516 | +6.4% |
| Financial charges | 65/66B | €23,293 | €34,001 | +€10,708 | +46.0% |
| Recurring financial charges | 65 | €23,293 | €34,001 | +€10,708 | +46.0% |
| Profit (loss) for the period before taxes | 9903 | €170,457 | €177,566 | +€7,108 | +4.2% |
| Income taxes | 67/77 | €50,546 | €51,561 | +€1,015 | +2.0% |
| Profit (loss) for the period | 9904 | €119,911 | €126,005 | +€6,093 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €119,911 | €126,005 | +€6,093 | +5.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.