Brandstoffen Ackerman: 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.
Brandstoffen Ackerman
Largest movements
- Cash +€48,084
up €48,084 (+46.0%), from €104,555 to €152,640
mainly Net result for the year (+€32,222) and Trade debts (+€32,121)
- Tangible fixed assets -€23,828
down €23,828 (-50.2%), from €47,422 to €23,594
of which Furniture and vehicles: -€23,062
- Current portion of long-term debt -€41,680
down €41,680 (-100%), from €41,680 to €0
- Reserves +€32,222
up €32,222 (+28.3%), from €113,896 to €146,118
- Trade debts +€32,121
up €32,121 (+47.3%), from €67,914 to €100,035
- Tax, wage and social debts +€6,546
up €6,546 (+253%), from €2,588 to €9,134
of which Taxes: +€3,569
- Gross operating margin +€21,564
up €21,564 (+33.8%), from €63,787 to €85,350
- Taxes +€8,081
up €8,081 (+102%), from €7,905 to €15,986
- Financial income +€3,076
up €3,076 (+2,197,421%), from €0 to €3,077
- Staff costs +€2,242
up €2,242 (+29.3%), from €7,664 to €9,905
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 | €417,574 | €445,077 | +€27,503 | +6.6% |
| Fixed assets | 21/28 | €47,422 | €23,594 | -€23,828 | -50.2% |
| Tangible fixed assets | 22/27 | €47,422 | €23,594 | -€23,828 | -50.2% |
| Furniture and vehicles | 24 | €45,314 | €22,251 | -€23,062 | -50.9% |
| Other tangible fixed assets | 26 | €2,108 | €1,343 | -€765 | -36.3% |
| Current assets | 29/58 | €370,152 | €421,483 | +€51,331 | +13.9% |
| Stocks and contracts in progress | 3 | €3,586 | €4,533 | +€947 | +26.4% |
| Stocks | 30/36 | €3,586 | €4,533 | +€947 | +26.4% |
| Amounts receivable within one year | 40/41 | €261,899 | €263,361 | +€1,463 | +0.6% |
| Trade receivables | 40 | €261,578 | €263,079 | +€1,501 | +0.6% |
| Other amounts receivable | 41 | €320 | €282 | -€38 | -12.0% |
| Cash at bank and in hand | 54/58 | €104,555 | €152,640 | +€48,084 | +46.0% |
| Deferred charges and accrued income | 490/1 | €112 | €949 | +€837 | +751% |
| Total equity and liabilities | 10/49 | €417,574 | €445,077 | +€27,503 | +6.6% |
| Equity | 10/15 | €247,139 | €279,361 | +€32,222 | +13.0% |
| Contributions | 10/11 | €133,243 | €133,243 | = | 0.0% |
| Reserves | 13 | €113,896 | €146,118 | +€32,222 | +28.3% |
| Distributable reserves | 133 | €113,896 | €146,118 | +€32,222 | +28.3% |
| Amounts payable | 17/49 | €170,435 | €165,716 | -€4,719 | -2.8% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €170,435 | €165,716 | -€4,719 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €41,680 | €0 | -€41,680 | -100% |
| Trade debts | 44 | €67,914 | €100,035 | +€32,121 | +47.3% |
| Suppliers | 440/4 | €67,914 | €100,035 | +€32,121 | +47.3% |
| Taxes, remuneration and social security | 45 | €2,588 | €9,134 | +€6,546 | +253% |
| Taxes | 450/3 | €1,332 | €4,900 | +€3,569 | +268% |
| Remuneration and social security | 454/9 | €1,256 | €4,234 | +€2,978 | +237% |
| Other amounts payable | 47/48 | €58,253 | €56,546 | -€1,707 | -2.9% |
| Remuneration, social security and pensions | 62 | €7,664 | €9,905 | +€2,242 | +29.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,806 | €23,828 | +€21 | +0.1% |
| Other operating charges | 640/8 | €1,184 | €1,332 | +€148 | +12.5% |
| Gross operating margin | 9900 | €63,787 | €85,350 | +€21,564 | +33.8% |
| Operating profit (loss) | 9901 | €31,133 | €50,285 | +€19,152 | +61.5% |
| Financial income | 75/76B | €0 | €3,077 | +€3,076 | +2,197,421% |
| Recurring financial income | 75 | €0 | €3,077 | +€3,076 | +2,197,421% |
| Financial charges | 65/66B | €4,342 | €5,154 | +€812 | +18.7% |
| Recurring financial charges | 65 | €4,342 | €5,154 | +€812 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | €26,792 | €48,208 | +€21,416 | +79.9% |
| Income taxes | 67/77 | €7,905 | €15,986 | +€8,081 | +102% |
| Profit (loss) for the period | 9904 | €18,886 | €32,222 | +€13,336 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,886 | €32,222 | +€13,336 | +70.6% |
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 26 October 2026 via checked.be.