Nico Van Acker Algemene Metaalconstructie: what changed
What changed
Nico Van Acker Algemene Metaalconstructie
NACE 43.990, Other specialised construction activities
filed annual accounts (NBB)
Net result for the year
€19,895
2024 · €28,695-€8,800
Equity
€330,609
2024 · €310,714+€19,895
Cash
€77,746
2024 · €98,498-€20,752
Balance sheet total
€928,735
2024 · €915,610+€13,125
Largest movements
Assets
- Tangible fixed assets +€29,650
up €29,650 (+3.8%), from €782,487 to €812,137
of which Leasing and similar rights: +€50,417
- Cash -€20,752
down €20,752 (-21.1%), from €98,498 to €77,746
mainly Investment in fixed assets (net) (-€65,659) and Debts after one year (-€27,630)
Equity and liabilities
- Debts after one year -€27,630
down €27,630 (-6.0%), from €463,152 to €435,522
- Reserves +€19,895
up €19,895 (+6.8%), from €292,114 to €312,009
- Current portion of long-term debt +€12,254
up €12,254 (+30.5%), from €40,137 to €52,391
Income statement
- Gross operating margin -€50,481
down €50,481 (-29.1%), from €173,750 to €123,269
- Depreciation -€43,985
down €43,985 (-55.0%), from €79,994 to €36,009
- Taxes -€4,755
down €4,755 (-34.3%), from €13,881 to €9,126
- Staff costs +€3,905
up €3,905 (+13.9%), from €28,161 to €32,065
- Financial charges +€3,332
up €3,332 (+17.5%), from €19,077 to €22,409
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€28,695
Gross operating margin
-€50,481
Staff costs
-€3,905
Depreciation
+€43,985
Other operating charges
-€27
Financial income
+€204
Financial charges
-€3,332
Taxes
+€4,755
Result 2025
€19,895
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€60,284
Investment
-€65,659
Financing
-€15,377
Cash 2024
€98,498
From operations (derived)
+€60,284
Net result for the year
+€19,895
Depreciation
+€36,009
Stocks and contracts
+€391
Receivables within one year
-€3,110
Deferred charges and accrued income
-€1,509
Trade debts
+€7,814
Tax, wage and social debts
-€1,289
Other debts
+€934
Accrued charges and deferred income
+€1,147
Investment (derived)
-€65,659
Investment in fixed assets (net)
-€65,659
Financing
-€15,377
Debts after one year
-€27,630
Current portion of long-term debt
+€12,254
Cash 2025
€77,746
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €915,610 | €928,735 | +€13,125 | +1.4% |
| Fixed assets | 21/28 | €782,487 | €812,137 | +€29,650 | +3.8% |
| Tangible fixed assets | 22/27 | €782,487 | €812,137 | +€29,650 | +3.8% |
| Land and buildings | 22 | €724,299 | €704,862 | -€19,436 | -2.7% |
| Plant, machinery and equipment | 23 | €57,549 | €52,244 | -€5,305 | -9.2% |
| Furniture and vehicles | 24 | €639 | €4,614 | +€3,975 | +622% |
| Leasing and similar rights | 25 | - | €50,417 | +€50,417 | |
| Current assets | 29/58 | €133,124 | €116,598 | -€16,525 | -12.4% |
| Stocks and contracts in progress | 3 | €17,824 | €17,432 | -€391 | -2.2% |
| Stocks | 30/36 | €15,824 | €15,432 | -€391 | -2.5% |
| Contracts in progress | 37 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,233 | €18,342 | +€3,110 | +20.4% |
| Trade receivables | 40 | €2,498 | €316 | -€2,182 | -87.3% |
| Other amounts receivable | 41 | €12,734 | €18,026 | +€5,291 | +41.6% |
| Cash at bank and in hand | 54/58 | €98,498 | €77,746 | -€20,752 | -21.1% |
| Deferred charges and accrued income | 490/1 | €1,569 | €3,078 | +€1,509 | +96.2% |
| Total equity and liabilities | 10/49 | €915,610 | €928,735 | +€13,125 | +1.4% |
| Equity | 10/15 | €310,714 | €330,609 | +€19,895 | +6.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €292,114 | €312,009 | +€19,895 | +6.8% |
| Distributable reserves | 133 | €292,114 | €312,009 | +€19,895 | +6.8% |
| Amounts payable | 17/49 | €604,896 | €598,126 | -€6,770 | -1.1% |
| Amounts payable after more than one year | 17 | €463,152 | €435,522 | -€27,630 | -6.0% |
| Financial debts | 170/4 | €463,152 | €435,522 | -€27,630 | -6.0% |
| Amounts payable within one year | 42/48 | €137,199 | €156,912 | +€19,712 | +14.4% |
| Current portion of amounts payable after more than one year | 42 | €40,137 | €52,391 | +€12,254 | +30.5% |
| Trade debts | 44 | €13,266 | €21,080 | +€7,814 | +58.9% |
| Suppliers | 440/4 | €13,266 | €21,080 | +€7,814 | +58.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,491 | €4,202 | -€1,289 | -23.5% |
| Taxes | 450/3 | €2,869 | €1,990 | -€880 | -30.7% |
| Remuneration and social security | 454/9 | €2,622 | €2,213 | -€409 | -15.6% |
| Other amounts payable | 47/48 | €78,305 | €79,239 | +€934 | +1.2% |
| Accrued charges and deferred income | 492/3 | €4,544 | €5,692 | +€1,147 | +25.3% |
| Remuneration, social security and pensions | 62 | €28,161 | €32,065 | +€3,905 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €79,994 | €36,009 | -€43,985 | -55.0% |
| Other operating charges | 640/8 | €4,635 | €4,661 | +€27 | +0.6% |
| Gross operating margin | 9900 | €173,750 | €123,269 | -€50,481 | -29.1% |
| Operating profit (loss) | 9901 | €60,960 | €50,533 | -€10,427 | -17.1% |
| Financial income | 75/76B | €693 | €897 | +€204 | +29.4% |
| Recurring financial income | 75 | €693 | €897 | +€204 | +29.4% |
| Financial charges | 65/66B | €19,077 | €22,409 | +€3,332 | +17.5% |
| Recurring financial charges | 65 | €19,077 | €22,409 | +€3,332 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | €42,576 | €29,021 | -€13,555 | -31.8% |
| Income taxes | 67/77 | €13,881 | €9,126 | -€4,755 | -34.3% |
| Profit (loss) for the period | 9904 | €28,695 | €19,895 | -€8,800 | -30.7% |
| Profit (loss) for the period to be appropriated | 9905 | €28,695 | €19,895 | -€8,800 | -30.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.