VAN ACKER - BLONDÉ: 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.
VAN ACKER - BLONDÉ
Largest movements
- Receivables within one year +€18,224
up €18,224 (+972.0%), from €1,875 to €20,099
of which Trade receivables: +€20,099
- Tangible fixed assets -€16,564
down €16,564 (-2.0%), from €831,865 to €815,300
of which Land and buildings: -€24,242
- Reserves +€31,710
up €31,710 (+52.8%), from €60,052 to €91,762
of which Distributable reserves: +€31,710
- Debts after one year -€28,222
down €28,222 (-4.9%), from €571,709 to €543,486
- Other debts -€12,126
down €12,126 (-46.6%), from €26,018 to €13,892
- Trade debts +€9,660
up €9,660 (+970.7%), from €995 to €10,655
- Gross operating margin +€55,361
up €55,361 (+214.5%), from €25,804 to €81,165
- Other operating charges -€4,520
down €4,520 (-64.5%), from €7,008 to €2,488
- Financial charges -€1,865
down €1,865 (-13.3%), from €14,067 to €12,202
- Staff costs -€1,665
down €1,665 (-50.1%), from €3,323 to €1,658
- Depreciation +€1,259
up €1,259 (+4.5%), from €28,187 to €29,446
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 | €848,198 | €858,316 | +€10,118 | +1.2% |
| Fixed assets | 21/28 | €832,435 | €815,870 | -€16,564 | -2.0% |
| Tangible fixed assets | 22/27 | €831,865 | €815,300 | -€16,564 | -2.0% |
| Land and buildings | 22 | €825,127 | €800,885 | -€24,242 | -2.9% |
| Plant, machinery and equipment | 23 | €658 | €265 | -€393 | -59.7% |
| Furniture and vehicles | 24 | €6,080 | €14,150 | +€8,070 | +132.7% |
| Financial fixed assets | 28 | €570 | €570 | = | 0.0% |
| Current assets | 29/58 | €15,763 | €42,446 | +€26,683 | +169.3% |
| Amounts receivable within one year | 40/41 | €1,875 | €20,099 | +€18,224 | +972.0% |
| Trade receivables | 40 | - | €20,099 | +€20,099 | |
| Other amounts receivable | 41 | €1,875 | - | -€1,875 | |
| Cash at bank and in hand | 54/58 | €13,888 | €22,347 | +€8,459 | +60.9% |
| Total equity and liabilities | 10/49 | €848,198 | €858,316 | +€10,118 | +1.2% |
| Equity | 10/15 | €220,110 | €251,820 | +€31,710 | +14.4% |
| Revaluation surpluses | 12 | €344,685 | €344,685 | = | 0.0% |
| Reserves | 13 | €60,052 | €91,762 | +€31,710 | +52.8% |
| Tax-exempt reserves | 132 | €20,022 | €20,022 | = | 0.0% |
| Distributable reserves | 133 | €40,030 | €71,740 | +€31,710 | +79.2% |
| Profit (loss) carried forward | 14 | -€184,627 | -€184,627 | +€0 | 0.0% |
| Amounts payable | 17/49 | €628,087 | €606,496 | -€21,592 | -3.4% |
| Amounts payable after more than one year | 17 | €571,709 | €543,486 | -€28,222 | -4.9% |
| Financial debts | 170/4 | €571,709 | €543,486 | -€28,222 | -4.9% |
| Amounts payable within one year | 42/48 | €56,379 | €61,909 | +€5,531 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €27,672 | €28,222 | +€550 | +2.0% |
| Trade debts | 44 | €995 | €10,655 | +€9,660 | +970.7% |
| Suppliers | 440/4 | €995 | €10,655 | +€9,660 | +970.7% |
| Taxes, remuneration and social security | 45 | €1,693 | €9,139 | +€7,446 | +439.8% |
| Taxes | 450/3 | €664 | €9,139 | +€8,475 | +1275.4% |
| Remuneration and social security | 454/9 | €1,029 | - | -€1,029 | |
| Other amounts payable | 47/48 | €26,018 | €13,892 | -€12,126 | -46.6% |
| Accrued charges and deferred income | 492/3 | - | €1,100 | +€1,100 | |
| Non-recurring operating income | 76A | €4,036 | - | -€4,036 | |
| Remuneration, social security and pensions | 62 | €3,323 | €1,658 | -€1,665 | -50.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,187 | €29,446 | +€1,259 | +4.5% |
| Other operating charges | 640/8 | €7,008 | €2,488 | -€4,520 | -64.5% |
| Non-recurring operating charges | 66A | €4,590 | €500 | -€4,090 | -89.1% |
| Gross operating margin | 9900 | €25,804 | €81,165 | +€55,361 | +214.5% |
| Operating profit (loss) | 9901 | -€17,303 | €47,073 | +€64,376 | |
| Financial income | 75/76B | €38 | €10 | -€28 | -73.7% |
| Recurring financial income | 75 | €38 | €10 | -€28 | -73.7% |
| Financial charges | 65/66B | €14,067 | €12,202 | -€1,865 | -13.3% |
| Recurring financial charges | 65 | €14,067 | €12,202 | -€1,865 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | -€31,332 | €34,881 | +€66,213 | |
| Income taxes | 67/77 | €2,882 | €3,171 | +€289 | +10.0% |
| Profit (loss) for the period | 9904 | -€34,214 | €31,710 | +€65,924 | |
| Profit (loss) for the period to be appropriated | 9905 | -€34,214 | €31,710 | +€65,924 |
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 2 October 2026 via checked.be.