VAN ACKER MOTORS: 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 MOTORS
Largest movements
- Cash -€127,306
down €127,306 (-47.1%), from €270,048 to €142,742
mainly Investment in fixed assets (net) (-€116,513) and Stocks and contracts (-€93,150)
- Stocks and contracts +€93,150
up €93,150 (+31.5%), from €295,610 to €388,760
- Tangible fixed assets +€81,563
up €81,563 (+45.3%), from €180,014 to €261,577
- Receivables within one year -€52,578
down €52,578 (-61.2%), from €85,969 to €33,391
of which Trade receivables: -€63,217
- Deferred charges and accrued income -€29,660
down €29,660 (-76.7%), from €38,660 to €9,000
- Tax, wage and social debts -€26,878
down €26,878 (-41.8%), from €64,237 to €37,360
of which Taxes: -€18,335
- Other debts -€22,383
down €22,383 (-8.8%), from €253,710 to €231,327
- Reserves +€12,631
up €12,631 (+2.5%), from €496,069 to €508,700
of which Distributable reserves: +€14,506
- Gross operating margin -€56,794
down €56,794 (-23.9%), from €237,808 to €181,014
- Staff costs -€16,056
down €16,056 (-12.4%), from €129,320 to €113,265
- Taxes -€7,735
down €7,735 (-65.4%), from €11,827 to €4,092
- Depreciation -€7,574
down €7,574 (-17.8%), from €42,524 to €34,950
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 | €870,301 | €835,470 | -€34,831 | -4.0% |
| Fixed assets | 21/28 | €180,014 | €261,577 | +€81,563 | +45.3% |
| Tangible fixed assets | 22/27 | €180,014 | €261,577 | +€81,563 | +45.3% |
| Furniture and vehicles | 24 | €180,014 | €261,577 | +€81,563 | +45.3% |
| Current assets | 29/58 | €690,287 | €573,893 | -€116,394 | -16.9% |
| Stocks and contracts in progress | 3 | €295,610 | €388,760 | +€93,150 | +31.5% |
| Stocks | 30/36 | €295,610 | €388,760 | +€93,150 | +31.5% |
| Amounts receivable within one year | 40/41 | €85,969 | €33,391 | -€52,578 | -61.2% |
| Trade receivables | 40 | €85,969 | €22,752 | -€63,217 | -73.5% |
| Other amounts receivable | 41 | - | €10,639 | +€10,639 | |
| Cash at bank and in hand | 54/58 | €270,048 | €142,742 | -€127,306 | -47.1% |
| Deferred charges and accrued income | 490/1 | €38,660 | €9,000 | -€29,660 | -76.7% |
| Total equity and liabilities | 10/49 | €870,301 | €835,470 | -€34,831 | -4.0% |
| Equity | 10/15 | €514,819 | €527,450 | +€12,631 | +2.5% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Reserves | 13 | €496,069 | €508,700 | +€12,631 | +2.5% |
| Non-distributable reserves | 130/1 | €1,875 | - | -€1,875 | |
| Reserves not available under the articles | 1311 | €1,875 | - | -€1,875 | |
| Distributable reserves | 133 | €494,194 | €508,700 | +€14,506 | +2.9% |
| Amounts payable | 17/49 | €355,482 | €308,020 | -€47,462 | -13.4% |
| Amounts payable within one year | 42/48 | €355,482 | €308,020 | -€47,462 | -13.4% |
| Trade debts | 44 | €37,534 | €39,333 | +€1,799 | +4.8% |
| Suppliers | 440/4 | €37,534 | €39,333 | +€1,799 | +4.8% |
| Taxes, remuneration and social security | 45 | €64,237 | €37,360 | -€26,878 | -41.8% |
| Taxes | 450/3 | €38,892 | €20,557 | -€18,335 | -47.1% |
| Remuneration and social security | 454/9 | €25,345 | €16,803 | -€8,543 | -33.7% |
| Other amounts payable | 47/48 | €253,710 | €231,327 | -€22,383 | -8.8% |
| Non-recurring operating income | 76A | €27,380 | €27,066 | -€314 | -1.1% |
| Remuneration, social security and pensions | 62 | €129,320 | €113,265 | -€16,056 | -12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,524 | €34,950 | -€7,574 | -17.8% |
| Other operating charges | 640/8 | €8,689 | €9,973 | +€1,284 | +14.8% |
| Non-recurring operating charges | 66A | - | €959 | +€959 | |
| Gross operating margin | 9900 | €237,808 | €181,014 | -€56,794 | -23.9% |
| Operating profit (loss) | 9901 | €57,275 | €21,868 | -€35,407 | -61.8% |
| Financial income | 75/76B | €471 | - | -€471 | |
| Recurring financial income | 75 | €471 | - | -€471 | |
| Financial charges | 65/66B | €6,585 | €5,146 | -€1,440 | -21.9% |
| Recurring financial charges | 65 | €6,585 | €5,146 | -€1,440 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €51,160 | €16,723 | -€34,438 | -67.3% |
| Income taxes | 67/77 | €11,827 | €4,092 | -€7,735 | -65.4% |
| Profit (loss) for the period | 9904 | €39,334 | €12,631 | -€26,703 | -67.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,334 | €12,631 | -€26,703 | -67.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.