Van Acker Nick: 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 Nick
Largest movements
- Tangible fixed assets -€23,593
down €23,593 (-35.7%), from €66,165 to €42,572
of which Furniture and vehicles: -€15,697
- Stocks and contracts +€19,119
up €19,119 (+385.7%), from €4,957 to €24,076
- Receivables within one year -€10,981
down €10,981 (-31.6%), from €34,795 to €23,814
of which Trade receivables: -€10,741
- Cash -€9,191
down €9,191 (-17.4%), from €52,677 to €43,486
mainly Stocks and contracts (-€19,119) and Debts after one year (-€13,649)
- Debts after one year -€13,649
down €13,649 (-53.0%), from €25,774 to €12,125
- Trade debts -€11,357
down €11,357 (-60.7%), from €18,699 to €7,341
- Reserves +€4,677
up €4,677 (+5.0%), from €92,828 to €97,505
- Current portion of long-term debt -€4,347
down €4,347 (-24.2%), from €17,996 to €13,649
- Gross operating margin -€18,994
down €18,994 (-36.2%), from €52,412 to €33,419
- Taxes -€4,118
down €4,118 (-69.5%), from €5,922 to €1,803
- Depreciation +€1,402
up €1,402 (+6.0%), from €23,498 to €24,901
- Financial charges -€669
down €669 (-26.5%), from €2,520 to €1,852
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 | €159,569 | €134,923 | -€24,646 | -15.4% |
| Fixed assets | 21/28 | €67,140 | €43,547 | -€23,593 | -35.1% |
| Tangible fixed assets | 22/27 | €66,165 | €42,572 | -€23,593 | -35.7% |
| Plant, machinery and equipment | 23 | €14,663 | €6,767 | -€7,896 | -53.8% |
| Furniture and vehicles | 24 | €51,502 | €35,804 | -€15,697 | -30.5% |
| Financial fixed assets | 28 | €975 | €975 | = | 0.0% |
| Current assets | 29/58 | €92,429 | €91,376 | -€1,053 | -1.1% |
| Stocks and contracts in progress | 3 | €4,957 | €24,076 | +€19,119 | +385.7% |
| Contracts in progress | 37 | €4,957 | €24,076 | +€19,119 | +385.7% |
| Amounts receivable within one year | 40/41 | €34,795 | €23,814 | -€10,981 | -31.6% |
| Trade receivables | 40 | €29,886 | €19,145 | -€10,741 | -35.9% |
| Other amounts receivable | 41 | €4,909 | €4,669 | -€240 | -4.9% |
| Cash at bank and in hand | 54/58 | €52,677 | €43,486 | -€9,191 | -17.4% |
| Total equity and liabilities | 10/49 | €159,569 | €134,923 | -€24,646 | -15.4% |
| Equity | 10/15 | €93,828 | €98,505 | +€4,677 | +5.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €92,828 | €97,505 | +€4,677 | +5.0% |
| Distributable reserves | 133 | €92,828 | €97,505 | +€4,677 | +5.0% |
| Amounts payable | 17/49 | €65,741 | €36,418 | -€29,323 | -44.6% |
| Amounts payable after more than one year | 17 | €25,774 | €12,125 | -€13,649 | -53.0% |
| Financial debts | 170/4 | €25,774 | €12,125 | -€13,649 | -53.0% |
| Amounts payable within one year | 42/48 | €39,967 | €24,293 | -€15,674 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €17,996 | €13,649 | -€4,347 | -24.2% |
| Trade debts | 44 | €18,699 | €7,341 | -€11,357 | -60.7% |
| Suppliers | 440/4 | €18,699 | €7,341 | -€11,357 | -60.7% |
| Taxes, remuneration and social security | 45 | €1,408 | €1,555 | +€147 | +10.5% |
| Taxes | 450/3 | €8 | €155 | +€147 | +1947.2% |
| Remuneration and social security | 454/9 | €1,400 | €1,400 | = | 0.0% |
| Other amounts payable | 47/48 | €1,865 | €1,748 | -€116 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,498 | €24,901 | +€1,402 | +6.0% |
| Other operating charges | 640/8 | €499 | €913 | +€413 | +82.7% |
| Gross operating margin | 9900 | €52,412 | €33,419 | -€18,994 | -36.2% |
| Operating profit (loss) | 9901 | €28,415 | €7,605 | -€20,809 | -73.2% |
| Financial income | 75/76B | €1,209 | €726 | -€483 | -39.9% |
| Recurring financial income | 75 | €1,209 | €726 | -€483 | -39.9% |
| Financial charges | 65/66B | €2,520 | €1,852 | -€669 | -26.5% |
| Recurring financial charges | 65 | €2,520 | €1,852 | -€669 | -26.5% |
| Profit (loss) for the period before taxes | 9903 | €27,104 | €6,480 | -€20,623 | -76.1% |
| Income taxes | 67/77 | €5,922 | €1,803 | -€4,118 | -69.5% |
| Profit (loss) for the period | 9904 | €21,182 | €4,677 | -€16,505 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €21,182 | €4,677 | -€16,505 | -77.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.