VAN ACKER CHRISTOPHE: 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.
VAN ACKER CHRISTOPHE
Largest movements
- Tangible fixed assets +€69,325
up €69,325 (+47.5%), from €146,008 to €215,332
of which Furniture and vehicles: +€67,756
- Receivables within one year +€66,507
up €66,507 (+259.2%), from €25,662 to €92,169
of which Other amounts receivable: +€50,798
- Cash -€3,393
no longer reported in 2025 (was €3,393)
mainly Investment in fixed assets (net) (-€115,332) and Receivables within one year (-€66,507)
- Debts after one year +€75,208
up €75,208 (+178.3%), from €42,177 to €117,386
- Tax, wage and social debts +€30,624
up €30,624 (+109.8%), from €27,886 to €58,510
- Reserves +€20,000
new in 2025: €20,000
- Trade debts -€16,714
down €16,714 (-25.2%), from €66,326 to €49,612
- Short-term financial debts +€15,975
new in 2025: €15,975
- Gross operating margin -€15,940
down €15,940 (-12.8%), from €124,962 to €109,023
- Depreciation +€9,597
up €9,597 (+26.4%), from €36,411 to €46,008
- Taxes -€4,728
down €4,728 (-22.9%), from €20,665 to €15,937
- Financial charges +€1,730
up €1,730 (+15.9%), from €10,885 to €12,615
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 | €176,668 | €308,063 | +€131,395 | +74.4% |
| Fixed assets | 21/28 | €146,008 | €215,332 | +€69,325 | +47.5% |
| Tangible fixed assets | 22/27 | €146,008 | €215,332 | +€69,325 | +47.5% |
| Plant, machinery and equipment | 23 | €8,437 | €10,005 | +€1,568 | +18.6% |
| Furniture and vehicles | 24 | €137,571 | €205,327 | +€67,756 | +49.3% |
| Current assets | 29/58 | €30,661 | €92,731 | +€62,070 | +202.4% |
| Amounts receivable within one year | 40/41 | €25,662 | €92,169 | +€66,507 | +259.2% |
| Trade receivables | 40 | €24,792 | €40,501 | +€15,709 | +63.4% |
| Other amounts receivable | 41 | €870 | €51,668 | +€50,798 | +5838.8% |
| Cash at bank and in hand | 54/58 | €3,393 | - | -€3,393 | |
| Deferred charges and accrued income | 490/1 | €1,606 | €563 | -€1,043 | -65.0% |
| Total equity and liabilities | 10/49 | €176,668 | €308,063 | +€131,395 | +74.4% |
| Equity | 10/15 | €5,613 | €38,667 | +€33,054 | +588.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | -€12,987 | €67 | +€13,054 | |
| Amounts payable | 17/49 | €171,056 | €269,397 | +€98,341 | +57.5% |
| Amounts payable after more than one year | 17 | €42,177 | €117,386 | +€75,208 | +178.3% |
| Financial debts | 170/4 | €42,177 | €117,386 | +€75,208 | +178.3% |
| Amounts payable within one year | 42/48 | €128,878 | €152,011 | +€23,133 | +17.9% |
| Current portion of amounts payable after more than one year | 42 | €21,066 | €27,914 | +€6,848 | +32.5% |
| Financial debts | 43 | - | €15,975 | +€15,975 | |
| Credit institutions | 430/8 | - | €15,975 | +€15,975 | |
| Trade debts | 44 | €66,326 | €49,612 | -€16,714 | -25.2% |
| Suppliers | 440/4 | €66,326 | €49,612 | -€16,714 | -25.2% |
| Taxes, remuneration and social security | 45 | €27,886 | €58,510 | +€30,624 | +109.8% |
| Taxes | 450/3 | €27,886 | €58,510 | +€30,624 | +109.8% |
| Other amounts payable | 47/48 | €13,601 | - | -€13,601 | |
| Non-recurring operating income | 76A | €2,100 | €14,841 | +€12,741 | +606.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,411 | €46,008 | +€9,597 | +26.4% |
| Other operating charges | 640/8 | €2,196 | €1,409 | -€787 | -35.8% |
| Gross operating margin | 9900 | €124,962 | €109,023 | -€15,940 | -12.8% |
| Operating profit (loss) | 9901 | €86,356 | €61,606 | -€24,749 | -28.7% |
| Financial charges | 65/66B | €10,885 | €12,615 | +€1,730 | +15.9% |
| Recurring financial charges | 65 | €10,885 | €12,615 | +€1,730 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | €75,471 | €48,991 | -€26,480 | -35.1% |
| Income taxes | 67/77 | €20,665 | €15,937 | -€4,728 | -22.9% |
| Profit (loss) for the period | 9904 | €54,806 | €33,054 | -€21,752 | -39.7% |
| Profit (loss) for the period to be appropriated | 9905 | €54,806 | €33,054 | -€21,752 | -39.7% |
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 9 October 2026 via checked.be.