VAN ACKER HOUT & BOUW: 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 HOUT & BOUW
Largest movements
- Stocks and contracts +€121,605
up €121,605 (+152%), from €80,107 to €201,712
- Receivables within one year -€65,974
down €65,974 (-99.7%), from €66,189 to €215
of which Trade receivables: -€55,252
- Tangible fixed assets -€31,884
down €31,884 (-20.9%), from €152,528 to €120,644
of which Furniture and vehicles: -€29,525
- Other debts +€103,298
up €103,298 (+107%), from €96,459 to €199,757
- Reserves -€51,000
down €51,000 (-39.5%), from €129,000 to €78,000
of which Distributable reserves: -€45,991
- Debts after one year -€14,797
down €14,797 (-51.4%), from €28,790 to €13,993
- Tax, wage and social debts -€9,863
down €9,863 (-52.4%), from €18,826 to €8,962
- Accrued charges and deferred income -€5,746
down €5,746 (-58.2%), from €9,870 to €4,124
- Gross operating margin +€49,819
up €49,819 (+50.6%), from €98,482 to €148,301
- Taxes +€7,570
up €7,570 (+53.0%), from €14,278 to €21,848
- Financial charges -€7,117
down €7,117 (-55.3%), from €12,876 to €5,760
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 | €303,461 | €329,192 | +€25,731 | +8.5% |
| Fixed assets | 21/28 | €152,663 | €120,779 | -€31,884 | -20.9% |
| Tangible fixed assets | 22/27 | €152,528 | €120,644 | -€31,884 | -20.9% |
| Plant, machinery and equipment | 23 | €20,475 | €18,116 | -€2,359 | -11.5% |
| Furniture and vehicles | 24 | €132,053 | €102,528 | -€29,525 | -22.4% |
| Financial fixed assets | 28 | €135 | €135 | = | 0.0% |
| Current assets | 29/58 | €150,797 | €208,412 | +€57,615 | +38.2% |
| Stocks and contracts in progress | 3 | €80,107 | €201,712 | +€121,605 | +152% |
| Stocks | 30/36 | €80,107 | €201,712 | +€121,605 | +152% |
| Amounts receivable within one year | 40/41 | €66,189 | €215 | -€65,974 | -99.7% |
| Trade receivables | 40 | €55,467 | €215 | -€55,252 | -99.6% |
| Other amounts receivable | 41 | €10,722 | - | -€10,722 | |
| Cash at bank and in hand | 54/58 | €2,697 | €2,010 | -€688 | -25.5% |
| Deferred charges and accrued income | 490/1 | €1,803 | €4,475 | +€2,672 | +148% |
| Total equity and liabilities | 10/49 | €303,461 | €329,192 | +€25,731 | +8.5% |
| Equity | 10/15 | €134,380 | €83,425 | -€50,955 | -37.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €129,000 | €78,000 | -€51,000 | -39.5% |
| Tax-exempt reserves | 132 | €5,009 | - | -€5,009 | |
| Distributable reserves | 133 | €123,991 | €78,000 | -€45,991 | -37.1% |
| Profit (loss) carried forward | 14 | €380 | €425 | +€45 | +11.9% |
| Amounts payable | 17/49 | €169,081 | €245,766 | +€76,685 | +45.4% |
| Amounts payable after more than one year | 17 | €28,790 | €13,993 | -€14,797 | -51.4% |
| Financial debts | 170/4 | €28,790 | €13,993 | -€14,797 | -51.4% |
| Amounts payable within one year | 42/48 | €130,421 | €227,649 | +€97,228 | +74.5% |
| Current portion of amounts payable after more than one year | 42 | €14,324 | €14,797 | +€473 | +3.3% |
| Trade debts | 44 | €813 | €4,133 | +€3,320 | +408% |
| Suppliers | 440/4 | €813 | €4,133 | +€3,320 | +408% |
| Taxes, remuneration and social security | 45 | €18,826 | €8,962 | -€9,863 | -52.4% |
| Taxes | 450/3 | €18,826 | €8,962 | -€9,863 | -52.4% |
| Other amounts payable | 47/48 | €96,459 | €199,757 | +€103,298 | +107% |
| Accrued charges and deferred income | 492/3 | €9,870 | €4,124 | -€5,746 | -58.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,628 | €33,997 | -€632 | -1.8% |
| Other operating charges | 640/8 | €1,579 | €1,615 | +€36 | +2.3% |
| Non-recurring operating charges | 66A | €531 | - | -€531 | |
| Gross operating margin | 9900 | €98,482 | €148,301 | +€49,819 | +50.6% |
| Operating profit (loss) | 9901 | €61,743 | €112,690 | +€50,947 | +82.5% |
| Financial income | 75/76B | €2,365 | €2,334 | -€31 | -1.3% |
| Recurring financial income | 75 | €2,365 | €2,334 | -€31 | -1.3% |
| Financial charges | 65/66B | €12,876 | €5,760 | -€7,117 | -55.3% |
| Recurring financial charges | 65 | €12,876 | €5,760 | -€7,117 | -55.3% |
| Profit (loss) for the period before taxes | 9903 | €51,232 | €109,264 | +€58,032 | +113% |
| Income taxes | 67/77 | €14,278 | €21,848 | +€7,570 | +53.0% |
| Profit (loss) for the period | 9904 | €36,954 | €87,416 | +€50,462 | +137% |
| Transfer from tax-exempt reserves | 789 | - | €5,009 | +€5,009 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,954 | €92,425 | +€55,471 | +150% |
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 30 October 2026 via checked.be.