DR ACKERMANS: what changed
Two fiscal 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 ACKERMANS
Largest movements
- Cash -€9,465
down €9,465 (-13.9%), from €67,854 to €58,389
mainly Contributions, distributions and other (-€71,681) and Debts after one year (-€7,913)
- Tangible fixed assets -€8,577
down €8,577 (-33.8%), from €25,376 to €16,798
of which Furniture and vehicles: -€8,031
- Receivables within one year +€6,899
up €6,899 (+84.3%), from €8,185 to €15,083
- Deferred charges and accrued income -€1,988
down €1,988 (-30.1%), from €6,605 to €4,618
- Profit (loss) carried forward -€13,773
down €13,773 (-100.0%), from €13,773 to €0
- Tax, wage and social debts +€10,514
up €10,514 (+198.2%), from €5,304 to €15,817
of which Taxes: +€7,114
- Debts after one year -€7,913
down €7,913 (-92.2%), from €8,586 to €673
- Trade debts +€5,006
up €5,006 (+1491.0%), from €336 to €5,342
- Other debts -€4,732
down €4,732 (-8.2%), from €57,753 to €53,020
- Gross operating margin +€24,568
up €24,568 (+43.0%), from €57,163 to €81,731
- Taxes +€1,522
up €1,522 (+12.0%), from €12,654 to €14,175
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 | €108,020 | €94,889 | -€13,131 | -12.2% |
| Fixed assets | 21/28 | €25,376 | €16,798 | -€8,577 | -33.8% |
| Tangible fixed assets | 22/27 | €25,376 | €16,798 | -€8,577 | -33.8% |
| Plant, machinery and equipment | 23 | €2,024 | €1,478 | -€546 | -27.0% |
| Furniture and vehicles | 24 | €23,352 | €15,321 | -€8,031 | -34.4% |
| Current assets | 29/58 | €82,644 | €78,090 | -€4,554 | -5.5% |
| Amounts receivable within one year | 40/41 | €8,185 | €15,083 | +€6,899 | +84.3% |
| Trade receivables | 40 | €8,185 | €15,083 | +€6,899 | +84.3% |
| Cash at bank and in hand | 54/58 | €67,854 | €58,389 | -€9,465 | -13.9% |
| Deferred charges and accrued income | 490/1 | €6,605 | €4,618 | -€1,988 | -30.1% |
| Total equity and liabilities | 10/49 | €108,020 | €94,889 | -€13,131 | -12.2% |
| Equity | 10/15 | €24,795 | €11,022 | -€13,773 | -55.5% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €7,522 | €7,522 | = | 0.0% |
| Distributable reserves | 133 | €7,522 | €7,522 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,773 | €0 | -€13,773 | -100.0% |
| Amounts payable | 17/49 | €83,225 | €83,866 | +€641 | +0.8% |
| Amounts payable after more than one year | 17 | €8,586 | €673 | -€7,913 | -92.2% |
| Financial debts | 170/4 | €8,586 | €673 | -€7,913 | -92.2% |
| Amounts payable within one year | 42/48 | €71,006 | €82,093 | +€11,087 | +15.6% |
| Current portion of amounts payable after more than one year | 42 | €7,614 | €7,913 | +€299 | +3.9% |
| Trade debts | 44 | €336 | €5,342 | +€5,006 | +1491.0% |
| Suppliers | 440/4 | €336 | €5,342 | +€5,006 | +1491.0% |
| Taxes, remuneration and social security | 45 | €5,304 | €15,817 | +€10,514 | +198.2% |
| Taxes | 450/3 | €3,304 | €10,417 | +€7,114 | +215.3% |
| Remuneration and social security | 454/9 | €2,000 | €5,400 | +€3,400 | +170.0% |
| Other amounts payable | 47/48 | €57,753 | €53,020 | -€4,732 | -8.2% |
| Accrued charges and deferred income | 492/3 | €3,632 | €1,100 | -€2,532 | -69.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,619 | €8,577 | -€41 | -0.5% |
| Other operating charges | 640/8 | €98 | €501 | +€403 | +412.6% |
| Gross operating margin | 9900 | €57,163 | €81,731 | +€24,568 | +43.0% |
| Operating profit (loss) | 9901 | €48,447 | €72,653 | +€24,206 | +50.0% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €857 | €569 | -€288 | -33.6% |
| Recurring financial charges | 65 | €857 | €569 | -€288 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €47,590 | €72,084 | +€24,494 | +51.5% |
| Income taxes | 67/77 | €12,654 | €14,175 | +€1,522 | +12.0% |
| Profit (loss) for the period | 9904 | €34,936 | €57,909 | +€22,973 | +65.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,936 | €57,909 | +€22,973 | +65.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.