OUD HUIS 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.
OUD HUIS VAN ACKER
Largest movements
- Cash -€34,293
down €34,293 (-36.6%), from €93,756 to €59,463
mainly Investment in fixed assets (net) (-€38,383) and Net result for the year (-€25,385)
- Receivables within one year -€13,245
down €13,245 (-93.9%), from €14,104 to €860
of which Trade receivables: -€13,369
- Profit (loss) carried forward -€25,385
down €25,385, from €0 to -€25,385
- Other debts -€13,068
down €13,068 (-4.3%), from €304,035 to €290,967
- Gross operating margin -€24,131
down €24,131 (-29.3%), from €82,349 to €58,218
- Depreciation +€2,308
up €2,308 (+8.0%), from €28,783 to €31,091
- Financial charges -€1,523
down €1,523 (-3.4%), from €44,299 to €42,776
- Other operating charges -€1,047
down €1,047 (-9.7%), from €10,783 to €9,736
- Financial income -€840
down €840 (-100%), from €840 to €0
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 | €800,683 | €759,543 | -€41,140 | -5.1% |
| Fixed assets | 21/28 | €690,035 | €697,327 | +€7,292 | +1.1% |
| Tangible fixed assets | 22/27 | €690,023 | €697,315 | +€7,292 | +1.1% |
| Land and buildings | 22 | €690,023 | €692,099 | +€2,076 | +0.3% |
| Plant, machinery and equipment | 23 | - | €2,798 | +€2,798 | |
| Furniture and vehicles | 24 | - | €2,419 | +€2,419 | |
| Financial fixed assets | 28 | €12 | €12 | = | 0.0% |
| Current assets | 29/58 | €110,648 | €62,216 | -€48,433 | -43.8% |
| Amounts receivable within one year | 40/41 | €14,104 | €860 | -€13,245 | -93.9% |
| Trade receivables | 40 | €14,104 | €736 | -€13,369 | -94.8% |
| Other amounts receivable | 41 | - | €124 | +€124 | |
| Cash at bank and in hand | 54/58 | €93,756 | €59,463 | -€34,293 | -36.6% |
| Deferred charges and accrued income | 490/1 | €2,789 | €1,893 | -€895 | -32.1% |
| Total equity and liabilities | 10/49 | €800,683 | €759,543 | -€41,140 | -5.1% |
| Equity | 10/15 | €93,855 | €68,470 | -€25,385 | -27.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €32,355 | €32,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €32,355 | €32,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€25,385 | -€25,385 | |
| Amounts payable | 17/49 | €706,828 | €691,073 | -€15,755 | -2.2% |
| Amounts payable after more than one year | 17 | €400,000 | €400,000 | = | 0.0% |
| Financial debts | 170/4 | €400,000 | €400,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €306,828 | €291,073 | -€15,755 | -5.1% |
| Trade debts | 44 | €169 | €106 | -€64 | -37.5% |
| Suppliers | 440/4 | €169 | €106 | -€64 | -37.5% |
| Advances received on contracts in progress | 46 | €700 | €0 | -€700 | -100% |
| Taxes, remuneration and social security | 45 | €1,924 | €0 | -€1,924 | -100% |
| Taxes | 450/3 | €1,924 | €0 | -€1,924 | -100% |
| Other amounts payable | 47/48 | €304,035 | €290,967 | -€13,068 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,783 | €31,091 | +€2,308 | +8.0% |
| Other operating charges | 640/8 | €10,783 | €9,736 | -€1,047 | -9.7% |
| Gross operating margin | 9900 | €82,349 | €58,218 | -€24,131 | -29.3% |
| Operating profit (loss) | 9901 | €42,784 | €17,391 | -€25,392 | -59.4% |
| Financial income | 75/76B | €840 | €0 | -€840 | -100% |
| Recurring financial income | 75 | €840 | €0 | -€840 | -100% |
| Financial charges | 65/66B | €44,299 | €42,776 | -€1,523 | -3.4% |
| Recurring financial charges | 65 | €44,299 | €42,776 | -€1,523 | -3.4% |
| Profit (loss) for the period before taxes | 9903 | -€676 | -€25,385 | -€24,709 | -3,658% |
| Profit (loss) for the period | 9904 | -€676 | -€25,385 | -€24,709 | -3,658% |
| Profit (loss) for the period to be appropriated | 9905 | -€676 | -€25,385 | -€24,709 | -3,658% |
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 19 October 2026 via checked.be.