Dr. Acke: 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.
Dr. Acke
Largest movements
- Cash +€12,646
up €12,646 (+23.8%), from €53,197 to €65,842
mainly Net result for the year (+€21,099) and Depreciation (+€8,699)
- Tangible fixed assets -€8,699
down €8,699 (-49.3%), from €17,658 to €8,959
of which Furniture and vehicles: -€8,699
- Receivables within one year -€3,279
down €3,279 (-90.8%), from €3,613 to €334
of which Other amounts receivable: -€2,187
- Reserves +€20,099
up €20,099 (+62.7%), from €32,080 to €52,179
- Tax, wage and social debts -€7,636
down €7,636 (-56.6%), from €13,487 to €5,851
of which Taxes: -€7,667
- Other debts -€5,841
down €5,841 (-27.8%), from €20,996 to €15,155
- Trade debts -€5,585
down €5,585 (-70.1%), from €7,969 to €2,384
- Gross operating margin +€1,257
up €1,257 (+3.1%), from €40,169 to €41,426
- Other operating charges -€764
down €764 (-34.7%), from €2,203 to €1,438
- Taxes -€725
down €725 (-6.7%), from €10,830 to €10,106
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 | €80,737 | €81,775 | +€1,038 | +1.3% |
| Fixed assets | 21/28 | €17,658 | €8,959 | -€8,699 | -49.3% |
| Tangible fixed assets | 22/27 | €17,658 | €8,959 | -€8,699 | -49.3% |
| Land and buildings | 22 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €17,658 | €8,959 | -€8,699 | -49.3% |
| Current assets | 29/58 | €63,080 | €72,816 | +€9,736 | +15.4% |
| Amounts receivable within one year | 40/41 | €3,613 | €334 | -€3,279 | -90.8% |
| Trade receivables | 40 | €1,426 | €334 | -€1,092 | -76.6% |
| Other amounts receivable | 41 | €2,187 | €0 | -€2,187 | -100.0% |
| Cash at bank and in hand | 54/58 | €53,197 | €65,842 | +€12,646 | +23.8% |
| Deferred charges and accrued income | 490/1 | €6,270 | €6,640 | +€370 | +5.9% |
| Total equity and liabilities | 10/49 | €80,737 | €81,775 | +€1,038 | +1.3% |
| Equity | 10/15 | €38,285 | €58,384 | +€20,099 | +52.5% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Contributions outside capital | 11 | €6,205 | €6,205 | = | 0.0% |
| Other | 1109/19 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €32,080 | €52,179 | +€20,099 | +62.7% |
| Distributable reserves | 133 | €32,080 | €52,179 | +€20,099 | +62.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €42,452 | €23,390 | -€19,062 | -44.9% |
| Amounts payable within one year | 42/48 | €42,452 | €23,390 | -€19,062 | -44.9% |
| Trade debts | 44 | €7,969 | €2,384 | -€5,585 | -70.1% |
| Suppliers | 440/4 | €7,969 | €2,384 | -€5,585 | -70.1% |
| Taxes, remuneration and social security | 45 | €13,487 | €5,851 | -€7,636 | -56.6% |
| Taxes | 450/3 | €10,772 | €3,106 | -€7,667 | -71.2% |
| Remuneration and social security | 454/9 | €2,715 | €2,746 | +€31 | +1.1% |
| Other amounts payable | 47/48 | €20,996 | €15,155 | -€5,841 | -27.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,699 | €8,699 | = | 0.0% |
| Other operating charges | 640/8 | €2,203 | €1,438 | -€764 | -34.7% |
| Gross operating margin | 9900 | €40,169 | €41,426 | +€1,257 | +3.1% |
| Operating profit (loss) | 9901 | €29,268 | €31,289 | +€2,021 | +6.9% |
| Financial charges | 65/66B | €30 | €84 | +€54 | +180.0% |
| Recurring financial charges | 65 | €30 | €84 | +€54 | +180.0% |
| Profit (loss) for the period before taxes | 9903 | €29,238 | €31,205 | +€1,967 | +6.7% |
| Income taxes | 67/77 | €10,830 | €10,106 | -€725 | -6.7% |
| Profit (loss) for the period | 9904 | €18,407 | €21,099 | +€2,692 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,407 | €21,099 | +€2,692 | +14.6% |
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 9 October 2026 via checked.be.