GARAGE VAN ACKER: 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.
GARAGE VAN ACKER
Largest movements
- Cash +€201,641
up €201,641 (+43.4%), from €464,382 to €666,024
mainly Depreciation (+€159,540) and Net result for the year (+€113,137)
- Tangible fixed assets -€105,851
down €105,851 (-4.1%), from €2.6m to €2.5m
of which Land and buildings: -€73,787
- Reserves +€113,137
up €113,137 (+8.1%), from €1.4m to €1.5m
of which Distributable reserves: +€113,137
- Tax, wage and social debts +€86,932
up €86,932 (+84.0%), from €103,523 to €190,455
of which Remuneration and social security: +€64,829
- Debts after one year -€82,192
down €82,192 (-14.3%), from €575,040 to €492,848
- Trade debts +€37,137
up €37,137 (+41.8%), from €88,828 to €125,965
- Staff costs +€121,283
up €121,283 (+14.6%), from €832,967 to €954,250
- Gross operating margin +€54,899
up €54,899 (+4.3%), from €1.3m to €1.3m
- Taxes -€19,817
down €19,817 (-28.2%), from €70,233 to €50,417
- Financial charges -€17,763
down €17,763 (-31.3%), from €56,780 to €39,018
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 | €3,526,413 | €3,671,991 | +€145,578 | +4.1% |
| Fixed assets | 21/28 | €2,609,067 | €2,503,215 | -€105,851 | -4.1% |
| Tangible fixed assets | 22/27 | €2,609,067 | €2,503,215 | -€105,851 | -4.1% |
| Land and buildings | 22 | €2,338,454 | €2,264,667 | -€73,787 | -3.2% |
| Plant, machinery and equipment | 23 | €69,303 | €51,404 | -€17,900 | -25.8% |
| Furniture and vehicles | 24 | €201,309 | €187,144 | -€14,164 | -7.0% |
| Current assets | 29/58 | €917,346 | €1,168,776 | +€251,430 | +27.4% |
| Stocks and contracts in progress | 3 | €47,053 | €48,902 | +€1,849 | +3.9% |
| Stocks | 30/36 | €47,053 | €48,902 | +€1,849 | +3.9% |
| Amounts receivable within one year | 40/41 | €405,911 | €436,451 | +€30,540 | +7.5% |
| Trade receivables | 40 | €128,124 | €138,800 | +€10,676 | +8.3% |
| Other amounts receivable | 41 | €277,787 | €297,651 | +€19,864 | +7.2% |
| Cash at bank and in hand | 54/58 | €464,382 | €666,024 | +€201,641 | +43.4% |
| Deferred charges and accrued income | 490/1 | - | €17,399 | +€17,399 | |
| Total equity and liabilities | 10/49 | €3,526,413 | €3,671,991 | +€145,578 | +4.1% |
| Equity | 10/15 | €2,029,482 | €2,142,619 | +€113,137 | +5.6% |
| Contributions | 10/11 | €634,560 | €634,560 | = | 0.0% |
| Capital | 10 | €634,560 | €634,560 | = | 0.0% |
| Issued capital | 100 | €634,560 | €634,560 | = | 0.0% |
| Reserves | 13 | €1,394,922 | €1,508,059 | +€113,137 | +8.1% |
| Non-distributable reserves | 130/1 | €6,223 | €6,223 | = | 0.0% |
| Legal reserve | 130 | €6,223 | €6,223 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €1,369,949 | €1,483,086 | +€113,137 | +8.3% |
| Amounts payable | 17/49 | €1,496,931 | €1,529,372 | +€32,441 | +2.2% |
| Amounts payable after more than one year | 17 | €575,040 | €492,848 | -€82,192 | -14.3% |
| Financial debts | 170/4 | €575,040 | €492,848 | -€82,192 | -14.3% |
| Amounts payable within one year | 42/48 | €917,655 | €1,023,567 | +€105,912 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €81,444 | €82,192 | +€748 | +0.9% |
| Trade debts | 44 | €88,828 | €125,965 | +€37,137 | +41.8% |
| Suppliers | 440/4 | €88,828 | €125,965 | +€37,137 | +41.8% |
| Taxes, remuneration and social security | 45 | €103,523 | €190,455 | +€86,932 | +84.0% |
| Taxes | 450/3 | €30,171 | €52,274 | +€22,103 | +73.3% |
| Remuneration and social security | 454/9 | €73,351 | €138,181 | +€64,829 | +88.4% |
| Other amounts payable | 47/48 | €643,860 | €624,955 | -€18,905 | -2.9% |
| Accrued charges and deferred income | 492/3 | €4,235 | €12,957 | +€8,721 | +205.9% |
| Non-recurring operating income | 76A | €40,432 | €11,574 | -€28,858 | -71.4% |
| Remuneration, social security and pensions | 62 | €832,967 | €954,250 | +€121,283 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €148,583 | €159,540 | +€10,957 | +7.4% |
| Other operating charges | 640/8 | €27,776 | €28,421 | +€645 | +2.3% |
| Gross operating margin | 9900 | €1,282,614 | €1,337,513 | +€54,899 | +4.3% |
| Operating profit (loss) | 9901 | €273,287 | €195,301 | -€77,986 | -28.5% |
| Financial income | 75/76B | €7,703 | €7,270 | -€433 | -5.6% |
| Recurring financial income | 75 | €7,703 | €7,270 | -€433 | -5.6% |
| Financial charges | 65/66B | €56,780 | €39,018 | -€17,763 | -31.3% |
| Recurring financial charges | 65 | €56,780 | €39,018 | -€17,763 | -31.3% |
| Profit (loss) for the period before taxes | 9903 | €224,210 | €163,554 | -€60,657 | -27.1% |
| Income taxes | 67/77 | €70,233 | €50,417 | -€19,817 | -28.2% |
| Profit (loss) for the period | 9904 | €153,977 | €113,137 | -€40,840 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €153,977 | €113,137 | -€40,840 | -26.5% |
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.