VAN ACKER INVEST: 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 INVEST
Largest movements
- Receivables within one year -€95,105
down €95,105 (-77.1%), from €123,335 to €28,229
of which Trade receivables: -€50,105
- Tangible fixed assets -€19,086
down €19,086 (-12.7%), from €150,571 to €131,485
of which Land and buildings: -€18,682
- Cash -€4,190
down €4,190 (-40.5%), from €10,350 to €6,161
mainly Short-term financial debts (-€150,000) and Trade debts (-€4,389)
- Short-term financial debts -€150,000
down €150,000 (-75.0%), from €200,000 to €50,000
- Reserves +€27,932
up €27,932 (+400.3%), from €6,978 to €34,910
- Profit (loss) carried forward +€7,285
up €7,285, from -€7,285 to €0
- Trade debts -€4,389
down €4,389 (-49.6%), from €8,856 to €4,467
- Gross operating margin -€2,308
down €2,308 (-3.4%), from €68,649 to €66,342
- Financial income -€1,661
down €1,661 (-100.0%), from €1,661 to €0
- Financial charges -€1,361
down €1,361 (-13.0%), from €10,503 to €9,142
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 | €284,996 | €166,637 | -€118,358 | -41.5% |
| Fixed assets | 21/28 | €150,571 | €131,485 | -€19,086 | -12.7% |
| Tangible fixed assets | 22/27 | €150,571 | €131,485 | -€19,086 | -12.7% |
| Land and buildings | 22 | €150,166 | €131,485 | -€18,682 | -12.4% |
| Furniture and vehicles | 24 | €405 | €0 | -€405 | -100.0% |
| Current assets | 29/58 | €134,425 | €35,153 | -€99,272 | -73.8% |
| Amounts receivable within one year | 40/41 | €123,335 | €28,229 | -€95,105 | -77.1% |
| Trade receivables | 40 | €50,105 | €0 | -€50,105 | -100.0% |
| Other amounts receivable | 41 | €73,229 | €28,229 | -€45,000 | -61.5% |
| Cash at bank and in hand | 54/58 | €10,350 | €6,161 | -€4,190 | -40.5% |
| Deferred charges and accrued income | 490/1 | €740 | €763 | +€23 | +3.1% |
| Total equity and liabilities | 10/49 | €284,996 | €166,637 | -€118,358 | -41.5% |
| Equity | 10/15 | €69,473 | €104,690 | +€35,217 | +50.7% |
| Contributions | 10/11 | €69,780 | €69,780 | = | 0.0% |
| Reserves | 13 | €6,978 | €34,910 | +€27,932 | +400.3% |
| Distributable reserves | 133 | €6,978 | €34,910 | +€27,932 | +400.3% |
| Profit (loss) carried forward | 14 | -€7,285 | €0 | +€7,285 | |
| Amounts payable | 17/49 | €215,523 | €61,947 | -€153,576 | -71.3% |
| Amounts payable within one year | 42/48 | €215,414 | €61,947 | -€153,467 | -71.2% |
| Financial debts | 43 | €200,000 | €50,000 | -€150,000 | -75.0% |
| Credit institutions | 430/8 | €200,000 | €50,000 | -€150,000 | -75.0% |
| Trade debts | 44 | €8,856 | €4,467 | -€4,389 | -49.6% |
| Suppliers | 440/4 | €8,856 | €4,467 | -€4,389 | -49.6% |
| Taxes, remuneration and social security | 45 | €6,558 | €7,481 | +€923 | +14.1% |
| Taxes | 450/3 | €6,558 | €7,481 | +€923 | +14.1% |
| Accrued charges and deferred income | 492/3 | €109 | €0 | -€109 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,256 | €19,086 | -€169 | -0.9% |
| Other operating charges | 640/8 | €2,808 | €2,896 | +€88 | +3.1% |
| Non-recurring operating charges | 66A | €979 | €0 | -€979 | -100.0% |
| Gross operating margin | 9900 | €68,649 | €66,342 | -€2,308 | -3.4% |
| Operating profit (loss) | 9901 | €45,607 | €44,360 | -€1,247 | -2.7% |
| Financial income | 75/76B | €1,661 | €0 | -€1,661 | -100.0% |
| Recurring financial income | 75 | €1,661 | €0 | -€1,661 | -100.0% |
| Financial charges | 65/66B | €10,503 | €9,142 | -€1,361 | -13.0% |
| Recurring financial charges | 65 | €10,503 | €9,142 | -€1,361 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €36,764 | €35,217 | -€1,547 | -4.2% |
| Profit (loss) for the period | 9904 | €36,764 | €35,217 | -€1,547 | -4.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,764 | €35,217 | -€1,547 | -4.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.