GASSEN 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.
GASSEN VAN ACKER
Largest movements
- Receivables within one year +€99,140
up €99,140 (+169%), from €58,719 to €157,859
of which Trade receivables: +€73,129
- Cash -€71,844
down €71,844 (-86.9%), from €82,709 to €10,864
mainly Receivables within one year (-€99,140) and Contributions, distributions and other (-€97,040)
- Tangible fixed assets -€35,073
down €35,073 (-26.9%), from €130,201 to €95,128
of which Furniture and vehicles: -€40,520
- Trade debts -€27,844
down €27,844 (-87.2%), from €31,930 to €4,086
- Profit (loss) carried forward +€14,088
up €14,088 (+42.5%), from €33,148 to €47,236
- Tax, wage and social debts +€7,678
up €7,678 (+30.0%), from €25,578 to €33,256
of which Taxes: +€7,598
- Other operating charges +€11,564
up €11,564 (+105%), from €11,011 to €22,574
- Gross operating margin +€11,286
up €11,286 (+5.6%), from €200,494 to €211,780
- Depreciation -€9,544
down €9,544 (-47.2%), from €20,223 to €10,680
- Taxes +€2,520
up €2,520 (+6.7%), from €37,785 to €40,305
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 | €300,000 | €292,605 | -€7,394 | -2.5% |
| Fixed assets | 21/28 | €130,435 | €95,362 | -€35,073 | -26.9% |
| Tangible fixed assets | 22/27 | €130,201 | €95,128 | -€35,073 | -26.9% |
| Land and buildings | 22 | €74,170 | €79,860 | +€5,690 | +7.7% |
| Plant, machinery and equipment | 23 | €244 | - | -€244 | |
| Furniture and vehicles | 24 | €55,787 | €15,268 | -€40,520 | -72.6% |
| Financial fixed assets | 28 | €235 | €235 | = | 0.0% |
| Current assets | 29/58 | €169,564 | €197,243 | +€27,679 | +16.3% |
| Stocks and contracts in progress | 3 | €19,887 | €20,270 | +€384 | +1.9% |
| Stocks | 30/36 | €19,887 | €20,270 | +€384 | +1.9% |
| Amounts receivable within one year | 40/41 | €58,719 | €157,859 | +€99,140 | +169% |
| Trade receivables | 40 | €50,276 | €123,404 | +€73,129 | +145% |
| Other amounts receivable | 41 | €8,443 | €34,454 | +€26,011 | +308% |
| Cash at bank and in hand | 54/58 | €82,709 | €10,864 | -€71,844 | -86.9% |
| Deferred charges and accrued income | 490/1 | €8,250 | €8,250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €300,000 | €292,605 | -€7,394 | -2.5% |
| Equity | 10/15 | €135,640 | €149,728 | +€14,088 | +10.4% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €83,900 | €83,900 | = | 0.0% |
| Distributable reserves | 133 | €83,900 | €83,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,148 | €47,236 | +€14,088 | +42.5% |
| Amounts payable | 17/49 | €164,360 | €142,877 | -€21,483 | -13.1% |
| Amounts payable within one year | 42/48 | €164,360 | €142,877 | -€21,483 | -13.1% |
| Financial debts | 43 | €8,514 | €8,496 | -€18 | -0.2% |
| Credit institutions | 430/8 | €8,514 | €8,496 | -€18 | -0.2% |
| Trade debts | 44 | €31,930 | €4,086 | -€27,844 | -87.2% |
| Suppliers | 440/4 | €31,930 | €4,086 | -€27,844 | -87.2% |
| Taxes, remuneration and social security | 45 | €25,578 | €33,256 | +€7,678 | +30.0% |
| Taxes | 450/3 | €20,825 | €28,424 | +€7,598 | +36.5% |
| Remuneration and social security | 454/9 | €4,752 | €4,832 | +€80 | +1.7% |
| Other amounts payable | 47/48 | €98,339 | €97,040 | -€1,299 | -1.3% |
| Remuneration, social security and pensions | 62 | €26,195 | €26,489 | +€294 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,223 | €10,680 | -€9,544 | -47.2% |
| Other operating charges | 640/8 | €11,011 | €22,574 | +€11,564 | +105% |
| Gross operating margin | 9900 | €200,494 | €211,780 | +€11,286 | +5.6% |
| Operating profit (loss) | 9901 | €143,065 | €152,037 | +€8,972 | +6.3% |
| Financial income | 75/76B | €484 | €480 | -€5 | -0.9% |
| Recurring financial income | 75 | €484 | €480 | -€5 | -0.9% |
| Financial charges | 65/66B | €1,123 | €1,083 | -€40 | -3.6% |
| Recurring financial charges | 65 | €1,123 | €1,083 | -€40 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €142,426 | €151,434 | +€9,008 | +6.3% |
| Income taxes | 67/77 | €37,785 | €40,305 | +€2,520 | +6.7% |
| Profit (loss) for the period | 9904 | €104,641 | €111,128 | +€6,488 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €104,641 | €111,128 | +€6,488 | +6.2% |
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 14 October 2026 via checked.be.