Van Acker Finance: 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 Finance
Largest movements
- Intangible fixed assets -€91,000
down €91,000 (-25.0%), from €364,000 to €273,000
- Cash -€73,307
down €73,307 (-34.5%), from €212,389 to €139,083
mainly Other debts (-€122,781) and Tax, wage and social debts (-€78,887)
- Tangible fixed assets +€60,037
new in 2025: €60,037
- Receivables within one year +€19,451
up €19,451 (+5,985%), from €325 to €19,776
- Other debts -€122,781
no longer reported in 2025 (was €122,781)
- Tax, wage and social debts -€78,887
down €78,887 (-78.3%), from €100,711 to €21,824
of which Taxes: -€88,343
- Reserves +€71,981
new in 2025: €71,981
- Current portion of long-term debt +€14,654
up €14,654 (+41.0%), from €35,781 to €50,435
- Short-term financial debts +€13,461
new in 2025: €13,461
- Staff costs +€40,949
up €40,949 (+65.1%), from €62,885 to €103,834
- Gross operating margin -€25,169
down €25,169 (-7.1%), from €354,023 to €328,854
- Taxes -€17,278
down €17,278 (-36.7%), from €47,024 to €29,746
- Depreciation +€12,044
up €12,044 (+13.2%), from €91,000 to €103,044
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 | €620,428 | €539,917 | -€80,512 | -13.0% |
| Fixed assets | 21/28 | €364,000 | €333,037 | -€30,963 | -8.5% |
| Intangible fixed assets | 21 | €364,000 | €273,000 | -€91,000 | -25.0% |
| Tangible fixed assets | 22/27 | - | €60,037 | +€60,037 | |
| Furniture and vehicles | 24 | - | €60,037 | +€60,037 | |
| Current assets | 29/58 | €256,428 | €206,880 | -€49,549 | -19.3% |
| Amounts receivable within one year | 40/41 | €325 | €19,776 | +€19,451 | +5,985% |
| Other amounts receivable | 41 | €325 | €19,776 | +€19,451 | +5,985% |
| Cash at bank and in hand | 54/58 | €212,389 | €139,083 | -€73,307 | -34.5% |
| Deferred charges and accrued income | 490/1 | €43,714 | €48,021 | +€4,307 | +9.9% |
| Total equity and liabilities | 10/49 | €620,428 | €539,917 | -€80,512 | -13.0% |
| Equity | 10/15 | €20,000 | €91,981 | +€71,981 | +360% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | - | €71,981 | +€71,981 | |
| Distributable reserves | 133 | - | €71,981 | +€71,981 | |
| Amounts payable | 17/49 | €600,428 | €447,936 | -€152,492 | -25.4% |
| Amounts payable after more than one year | 17 | €339,235 | €348,608 | +€9,373 | +2.8% |
| Financial debts | 170/4 | €339,235 | €348,608 | +€9,373 | +2.8% |
| Amounts payable within one year | 42/48 | €261,193 | €95,005 | -€166,188 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | €35,781 | €50,435 | +€14,654 | +41.0% |
| Financial debts | 43 | - | €13,461 | +€13,461 | |
| Other loans | 439 | - | €13,461 | +€13,461 | |
| Trade debts | 44 | €1,921 | €9,286 | +€7,365 | +383% |
| Suppliers | 440/4 | €1,921 | €9,286 | +€7,365 | +383% |
| Taxes, remuneration and social security | 45 | €100,711 | €21,824 | -€78,887 | -78.3% |
| Taxes | 450/3 | €88,343 | €0 | -€88,343 | -100.0% |
| Remuneration and social security | 454/9 | €12,368 | €21,824 | +€9,456 | +76.5% |
| Other amounts payable | 47/48 | €122,781 | - | -€122,781 | |
| Accrued charges and deferred income | 492/3 | - | €4,323 | +€4,323 | |
| Remuneration, social security and pensions | 62 | €62,885 | €103,834 | +€40,949 | +65.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,000 | €103,044 | +€12,044 | +13.2% |
| Other operating charges | 640/8 | €1,623 | €3,202 | +€1,579 | +97.3% |
| Gross operating margin | 9900 | €354,023 | €328,854 | -€25,169 | -7.1% |
| Operating profit (loss) | 9901 | €198,515 | €118,774 | -€79,741 | -40.2% |
| Financial income | 75/76B | - | €1,090 | +€1,090 | |
| Recurring financial income | 75 | - | €1,090 | +€1,090 | |
| Financial charges | 65/66B | €13,761 | €15,360 | +€1,599 | +11.6% |
| Recurring financial charges | 65 | €13,761 | €15,360 | +€1,599 | +11.6% |
| Profit (loss) for the period before taxes | 9903 | €184,754 | €104,504 | -€80,249 | -43.4% |
| Income taxes | 67/77 | €47,024 | €29,746 | -€17,278 | -36.7% |
| Profit (loss) for the period | 9904 | €137,729 | €74,758 | -€62,971 | -45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €137,729 | €74,758 | -€62,971 | -45.7% |
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 26 October 2026 via checked.be.