VAN ACKER TECHNICS: 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 TECHNICS
Largest movements
- Cash -€17,853
down €17,853 (-35.9%), from €49,716 to €31,864
mainly Net result for the year (-€13,881) and Receivables within one year (-€3,320)
- Receivables within one year +€3,320
up €3,320 (+52.3%), from €6,343 to €9,663
of which Trade receivables: +€2,351
- Profit (loss) carried forward -€13,881
down €13,881 (-36.6%), from -€37,966 to -€51,847
- Gross operating margin +€3,484
up €3,484 (+21.8%), from -€15,994 to -€12,510
- Other operating charges +€168
up €168 (+18.3%), from €920 to €1,089
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 | €58,692 | €44,103 | -€14,589 | -24.9% |
| Fixed assets | 21/28 | €1,167 | €993 | -€174 | -14.9% |
| Tangible fixed assets | 22/27 | €1,152 | €978 | -€174 | -15.1% |
| Plant, machinery and equipment | 23 | €1,152 | €978 | -€174 | -15.1% |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €57,525 | €43,111 | -€14,415 | -25.1% |
| Amounts receivable within one year | 40/41 | €6,343 | €9,663 | +€3,320 | +52.3% |
| Trade receivables | 40 | €2,398 | €4,748 | +€2,351 | +98.0% |
| Other amounts receivable | 41 | €3,945 | €4,915 | +€969 | +24.6% |
| Cash at bank and in hand | 54/58 | €49,716 | €31,864 | -€17,853 | -35.9% |
| Deferred charges and accrued income | 490/1 | €1,466 | €1,584 | +€118 | +8.0% |
| Total equity and liabilities | 10/49 | €58,692 | €44,103 | -€14,589 | -24.9% |
| Equity | 10/15 | €55,838 | €41,957 | -€13,881 | -24.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €81,404 | €81,404 | = | 0.0% |
| Distributable reserves | 133 | €81,404 | €81,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,966 | -€51,847 | -€13,881 | -36.6% |
| Amounts payable | 17/49 | €2,854 | €2,146 | -€708 | -24.8% |
| Amounts payable within one year | 42/48 | €2,854 | €2,146 | -€708 | -24.8% |
| Trade debts | 44 | €1,641 | €1,266 | -€374 | -22.8% |
| Suppliers | 440/4 | €1,641 | €1,266 | -€374 | -22.8% |
| Taxes, remuneration and social security | 45 | - | €157 | +€157 | |
| Taxes | 450/3 | - | €157 | +€157 | |
| Other amounts payable | 47/48 | €1,213 | €723 | -€490 | -40.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €174 | €174 | = | 0.0% |
| Other operating charges | 640/8 | €920 | €1,089 | +€168 | +18.3% |
| Gross operating margin | 9900 | -€15,994 | -€12,510 | +€3,484 | +21.8% |
| Operating profit (loss) | 9901 | -€17,088 | -€13,772 | +€3,316 | +19.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €116 | €109 | -€7 | -5.9% |
| Recurring financial charges | 65 | €116 | €109 | -€7 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€17,204 | -€13,881 | +€3,323 | +19.3% |
| Profit (loss) for the period | 9904 | -€17,204 | -€13,881 | +€3,323 | +19.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€17,204 | -€13,881 | +€3,323 | +19.3% |
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 8 October 2026 via checked.be.