DIETRICH 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.
DIETRICH VAN ACKER
Largest movements
- Receivables within one year +€251,399
up €251,399 (+559%), from €45,012 to €296,411
of which Trade receivables: +€251,621
- Stocks and contracts -€48,327
down €48,327 (-17.1%), from €283,211 to €234,884
- Cash -€8,193
down €8,193 (-10.5%), from €78,035 to €69,841
mainly Receivables within one year (-€251,399) and Other debts (-€185,000)
- Short-term financial debts +€340,000
new in 2025: €340,000
- Other debts -€185,000
down €185,000 (-63.4%), from €291,997 to €106,997
- Tax, wage and social debts +€20,468
up €20,468 (+1,113%), from €1,840 to €22,307
- Reserves +€14,486
up €14,486 (+17.5%), from €82,579 to €97,065
- Gross operating margin +€15,562
up €15,562 (+59.1%), from €26,329 to €41,892
- Financial charges +€11,299
up €11,299 (+217%), from €5,199 to €16,499
- Taxes +€1,723
up €1,723 (+39.7%), from €4,340 to €6,062
- Financial income +€508
new in 2025: €508
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 | €416,364 | €605,436 | +€189,072 | +45.4% |
| Fixed assets | 21/28 | €10,107 | €4,105 | -€6,003 | -59.4% |
| Tangible fixed assets | 22/27 | €8,357 | €4,105 | -€4,253 | -50.9% |
| Land and buildings | 22 | €5,392 | €3,039 | -€2,353 | -43.6% |
| Plant, machinery and equipment | 23 | €2,405 | €889 | -€1,516 | -63.0% |
| Furniture and vehicles | 24 | €560 | €177 | -€383 | -68.5% |
| Financial fixed assets | 28 | €1,750 | - | -€1,750 | |
| Current assets | 29/58 | €406,257 | €601,332 | +€195,075 | +48.0% |
| Stocks and contracts in progress | 3 | €283,211 | €234,884 | -€48,327 | -17.1% |
| Stocks | 30/36 | €283,211 | €234,884 | -€48,327 | -17.1% |
| Amounts receivable within one year | 40/41 | €45,012 | €296,411 | +€251,399 | +559% |
| Trade receivables | 40 | €44,790 | €296,411 | +€251,621 | +562% |
| Other amounts receivable | 41 | €221 | - | -€221 | |
| Cash at bank and in hand | 54/58 | €78,035 | €69,841 | -€8,193 | -10.5% |
| Deferred charges and accrued income | 490/1 | - | €196 | +€196 | |
| Total equity and liabilities | 10/49 | €416,364 | €605,436 | +€189,072 | +45.4% |
| Equity | 10/15 | €101,179 | €115,665 | +€14,486 | +14.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,579 | €97,065 | +€14,486 | +17.5% |
| Distributable reserves | 133 | €82,579 | €97,065 | +€14,486 | +17.5% |
| Amounts payable | 17/49 | €315,185 | €489,772 | +€174,586 | +55.4% |
| Amounts payable within one year | 42/48 | €315,185 | €489,772 | +€174,586 | +55.4% |
| Financial debts | 43 | - | €340,000 | +€340,000 | |
| Credit institutions | 430/8 | - | €340,000 | +€340,000 | |
| Trade debts | 44 | €21,348 | €20,467 | -€882 | -4.1% |
| Suppliers | 440/4 | €21,348 | €20,467 | -€882 | -4.1% |
| Taxes, remuneration and social security | 45 | €1,840 | €22,307 | +€20,468 | +1,113% |
| Taxes | 450/3 | €1,840 | €22,307 | +€20,468 | +1,113% |
| Other amounts payable | 47/48 | €291,997 | €106,997 | -€185,000 | -63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,253 | €4,253 | = | 0.0% |
| Other operating charges | 640/8 | €1,217 | €1,101 | -€116 | -9.6% |
| Gross operating margin | 9900 | €26,329 | €41,892 | +€15,562 | +59.1% |
| Operating profit (loss) | 9901 | €20,859 | €36,538 | +€15,679 | +75.2% |
| Financial income | 75/76B | - | €508 | +€508 | |
| Recurring financial income | 75 | - | €508 | +€508 | |
| Financial charges | 65/66B | €5,199 | €16,499 | +€11,299 | +217% |
| Recurring financial charges | 65 | €5,199 | €16,499 | +€11,299 | +217% |
| Profit (loss) for the period before taxes | 9903 | €15,660 | €20,548 | +€4,888 | +31.2% |
| Income taxes | 67/77 | €4,340 | €6,062 | +€1,723 | +39.7% |
| Profit (loss) for the period | 9904 | €11,321 | €14,486 | +€3,165 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,321 | €14,486 | +€3,165 | +28.0% |
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 22 October 2026 via checked.be.