Van Acker Consulting: 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 Consulting
Largest movements
- Receivables within one year +€64,450
up €64,450 (+581.0%), from €11,093 to €75,542
- Cash +€52,015
up €52,015 (+70.4%), from €73,891 to €125,906
mainly Net result for the year (+€59,566) and Accrued charges and deferred income (+€48,103)
- Tangible fixed assets -€8,351
down €8,351 (-24.2%), from €34,529 to €26,177
of which Furniture and vehicles: -€7,956
- Reserves +€58,733
up €58,733 (+117.5%), from €49,985 to €108,717
- Accrued charges and deferred income +€48,103
new in 2025: €48,103
- Tax, wage and social debts +€8,574
up €8,574 (+31.8%), from €26,962 to €35,536
of which Taxes: +€8,574
- Debts after one year -€8,485
down €8,485 (-32.0%), from €26,491 to €18,007
- Gross operating margin +€13,491
up €13,491 (+18.2%), from €73,948 to €87,439
- Taxes +€3,576
up €3,576 (+25.0%), from €14,321 to €17,896
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 | €119,512 | €227,791 | +€108,279 | +90.6% |
| Fixed assets | 21/28 | €34,529 | €26,177 | -€8,351 | -24.2% |
| Tangible fixed assets | 22/27 | €34,529 | €26,177 | -€8,351 | -24.2% |
| Plant, machinery and equipment | 23 | €1,625 | €1,229 | -€396 | -24.4% |
| Furniture and vehicles | 24 | €32,904 | €24,948 | -€7,956 | -24.2% |
| Current assets | 29/58 | €84,983 | €201,614 | +€116,630 | +137.2% |
| Amounts receivable within one year | 40/41 | €11,093 | €75,542 | +€64,450 | +581.0% |
| Trade receivables | 40 | €11,093 | €75,542 | +€64,450 | +581.0% |
| Cash at bank and in hand | 54/58 | €73,891 | €125,906 | +€52,015 | +70.4% |
| Deferred charges and accrued income | 490/1 | - | €165 | +€165 | |
| Total equity and liabilities | 10/49 | €119,512 | €227,791 | +€108,279 | +90.6% |
| Equity | 10/15 | €53,985 | €112,717 | +€58,733 | +108.8% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €49,985 | €108,717 | +€58,733 | +117.5% |
| Distributable reserves | 133 | €49,985 | €108,717 | +€58,733 | +117.5% |
| Amounts payable | 17/49 | €65,528 | €115,074 | +€49,546 | +75.6% |
| Amounts payable after more than one year | 17 | €26,491 | €18,007 | -€8,485 | -32.0% |
| Financial debts | 170/4 | €26,491 | €18,007 | -€8,485 | -32.0% |
| Amounts payable within one year | 42/48 | €39,036 | €48,964 | +€9,928 | +25.4% |
| Current portion of amounts payable after more than one year | 42 | €8,252 | €8,485 | +€232 | +2.8% |
| Trade debts | 44 | €218 | - | -€218 | |
| Suppliers | 440/4 | €218 | - | -€218 | |
| Taxes, remuneration and social security | 45 | €26,962 | €35,536 | +€8,574 | +31.8% |
| Taxes | 450/3 | €24,212 | €32,786 | +€8,574 | +35.4% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €3,603 | €4,943 | +€1,340 | +37.2% |
| Accrued charges and deferred income | 492/3 | - | €48,103 | +€48,103 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,525 | €8,351 | +€826 | +11.0% |
| Other operating charges | 640/8 | €199 | €386 | +€187 | +94.3% |
| Gross operating margin | 9900 | €73,948 | €87,439 | +€13,491 | +18.2% |
| Operating profit (loss) | 9901 | €66,224 | €78,701 | +€12,477 | +18.8% |
| Financial income | 75/76B | - | €18 | +€18 | |
| Recurring financial income | 75 | - | €18 | +€18 | |
| Financial charges | 65/66B | €1,119 | €1,257 | +€138 | +12.4% |
| Recurring financial charges | 65 | €1,119 | €1,257 | +€138 | +12.4% |
| Profit (loss) for the period before taxes | 9903 | €65,105 | €77,462 | +€12,357 | +19.0% |
| Income taxes | 67/77 | €14,321 | €17,896 | +€3,576 | +25.0% |
| Profit (loss) for the period | 9904 | €50,785 | €59,566 | +€8,781 | +17.3% |
| Profit (loss) for the period to be appropriated | 9905 | €50,785 | €59,566 | +€8,781 | +17.3% |
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 12 October 2026 via checked.be.