VAN ACKER & PARTNER: 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 & PARTNER
Largest movements
- Cash +€24,151
up €24,151 (+24.1%), from €100,046 to €124,197
mainly Net result for the year (+€24,164) and Tax, wage and social debts (+€5,414)
- Tangible fixed assets +€3,588
up €3,588 (+570.4%), from €629 to €4,217
of which Furniture and vehicles: +€3,588
- Reserves +€24,164
up €24,164 (+23.4%), from €103,225 to €127,389
- Tax, wage and social debts +€5,414
up €5,414 (+360.9%), from €1,500 to €6,914
- Gross operating margin +€13,056
up €13,056 (+54.0%), from €24,162 to €37,217
- Taxes +€6,286
up €6,286 (+102.6%), from €6,128 to €12,414
- Depreciation -€2,538
down €2,538 (-84.9%), from €2,989 to €450
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 | €109,644 | €138,297 | +€28,653 | +26.1% |
| Fixed assets | 21/28 | €629 | €4,217 | +€3,588 | +570.4% |
| Tangible fixed assets | 22/27 | €629 | €4,217 | +€3,588 | +570.4% |
| Furniture and vehicles | 24 | €629 | €4,217 | +€3,588 | +570.4% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Current assets | 29/58 | €109,015 | €134,080 | +€25,065 | +23.0% |
| Amounts receivable within one year | 40/41 | €7,167 | €8,177 | +€1,009 | +14.1% |
| Trade receivables | 40 | €6,295 | €7,304 | +€1,009 | +16.0% |
| Other amounts receivable | 41 | €872 | €872 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €100,046 | €124,197 | +€24,151 | +24.1% |
| Deferred charges and accrued income | 490/1 | €1,802 | €1,706 | -€96 | -5.3% |
| Total equity and liabilities | 10/49 | €109,644 | €138,297 | +€28,653 | +26.1% |
| Equity | 10/15 | €105,225 | €129,389 | +€24,164 | +23.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €103,225 | €127,389 | +€24,164 | +23.4% |
| Distributable reserves | 133 | €103,225 | €127,389 | +€24,164 | +23.4% |
| Amounts payable | 17/49 | €4,420 | €8,908 | +€4,489 | +101.6% |
| Amounts payable within one year | 42/48 | €4,420 | €8,908 | +€4,489 | +101.6% |
| Trade debts | 44 | - | €75 | +€75 | |
| Suppliers | 440/4 | - | €75 | +€75 | |
| Taxes, remuneration and social security | 45 | €1,500 | €6,914 | +€5,414 | +360.9% |
| Taxes | 450/3 | €1,500 | €6,914 | +€5,414 | +360.9% |
| Other amounts payable | 47/48 | €2,920 | €1,920 | -€1,000 | -34.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,989 | €450 | -€2,538 | -84.9% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €24,162 | €37,217 | +€13,056 | +54.0% |
| Operating profit (loss) | 9901 | €21,032 | €36,623 | +€15,590 | +74.1% |
| Financial income | 75/76B | €1 | €1 | -€0 | -12.2% |
| Recurring financial income | 75 | €1 | €1 | -€0 | -12.2% |
| Financial charges | 65/66B | €154 | €46 | -€107 | -69.9% |
| Recurring financial charges | 65 | €154 | €46 | -€107 | -69.9% |
| Profit (loss) for the period before taxes | 9903 | €20,880 | €36,578 | +€15,698 | +75.2% |
| Income taxes | 67/77 | €6,128 | €12,414 | +€6,286 | +102.6% |
| Profit (loss) for the period | 9904 | €14,753 | €24,164 | +€9,411 | +63.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,753 | €24,164 | +€9,411 | +63.8% |
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 1 October 2026 via checked.be.