VAN ACKER G.: 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 G.
Largest movements
- Receivables within one year -€20,517
down €20,517 (-29.5%), from €69,457 to €48,940
of which Trade receivables: -€27,458
- Cash +€10,879
up €10,879 (+82.5%), from €13,193 to €24,072
mainly Receivables within one year (+€20,517) and Net result for the year (+€4,498)
- Tangible fixed assets +€7,765
up €7,765 (+12.6%), from €61,698 to €69,463
of which Land and buildings: +€5,125
- Profit (loss) carried forward +€4,498
up €4,498 (+7.8%), from -€57,382 to -€52,884
- Trade debts -€4,087
down €4,087 (-51.7%), from €7,899 to €3,812
- Tax, wage and social debts -€2,278
down €2,278 (-50.3%), from €4,525 to €2,247
of which Taxes: -€2,278
- Gross operating margin +€13,713
up €13,713, from -€3,418 to €10,295
- Financial income +€562
up €562 (+937216.7%), from €0 to €562
- Depreciation -€477
down €477 (-16.5%), from €2,894 to €2,417
- Other operating charges -€265
down €265 (-6.9%), from €3,823 to €3,558
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €149,799 | €147,709 | -€2,090 | -1.4% |
| Fixed assets | 21/28 | €61,712 | €69,477 | +€7,765 | +12.6% |
| Tangible fixed assets | 22/27 | €61,698 | €69,463 | +€7,765 | +12.6% |
| Land and buildings | 22 | €59,451 | €64,576 | +€5,125 | +8.6% |
| Plant, machinery and equipment | 23 | €2,247 | €4,887 | +€2,640 | +117.5% |
| Financial fixed assets | 28 | €14 | €14 | = | 0.0% |
| Current assets | 29/58 | €88,087 | €78,232 | -€9,855 | -11.2% |
| Amounts receivable within one year | 40/41 | €69,457 | €48,940 | -€20,517 | -29.5% |
| Trade receivables | 40 | €63,969 | €36,512 | -€27,458 | -42.9% |
| Other amounts receivable | 41 | €5,488 | €12,428 | +€6,941 | +126.5% |
| Cash at bank and in hand | 54/58 | €13,193 | €24,072 | +€10,879 | +82.5% |
| Deferred charges and accrued income | 490/1 | €5,437 | €5,220 | -€217 | -4.0% |
| Total equity and liabilities | 10/49 | €149,799 | €147,709 | -€2,090 | -1.4% |
| Equity | 10/15 | €137,137 | €141,634 | +€4,498 | +3.3% |
| Contributions | 10/11 | €179,000 | €179,000 | = | 0.0% |
| Capital | 10 | €179,000 | €179,000 | = | 0.0% |
| Issued capital | 100 | €179,000 | €179,000 | = | 0.0% |
| Reserves | 13 | €15,519 | €15,519 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,238 | €6,238 | = | 0.0% |
| Legal reserve | 130 | €6,238 | €6,238 | = | 0.0% |
| Distributable reserves | 133 | €9,280 | €9,280 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,382 | -€52,884 | +€4,498 | +7.8% |
| Amounts payable | 17/49 | €12,662 | €6,075 | -€6,588 | -52.0% |
| Amounts payable within one year | 42/48 | €12,424 | €6,059 | -€6,365 | -51.2% |
| Trade debts | 44 | €7,899 | €3,812 | -€4,087 | -51.7% |
| Suppliers | 440/4 | €7,899 | €3,812 | -€4,087 | -51.7% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,525 | €2,247 | -€2,278 | -50.3% |
| Taxes | 450/3 | €2,825 | €547 | -€2,278 | -80.6% |
| Remuneration and social security | 454/9 | €1,700 | €1,700 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €239 | €16 | -€223 | -93.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,894 | €2,417 | -€477 | -16.5% |
| Other operating charges | 640/8 | €3,823 | €3,558 | -€265 | -6.9% |
| Gross operating margin | 9900 | -€3,418 | €10,295 | +€13,713 | |
| Operating profit (loss) | 9901 | -€10,134 | €4,320 | +€14,454 | |
| Financial income | 75/76B | €0 | €562 | +€562 | +937216.7% |
| Recurring financial income | 75 | €0 | €562 | +€562 | +937216.7% |
| Financial charges | 65/66B | €122 | €139 | +€16 | +13.5% |
| Recurring financial charges | 65 | €122 | €139 | +€16 | +13.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,256 | €4,744 | +€15,000 | |
| Income taxes | 67/77 | €262 | €246 | -€16 | -5.9% |
| Profit (loss) for the period | 9904 | -€10,518 | €4,498 | +€15,016 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,518 | €4,498 | +€15,016 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.