VAN ACKER TOM: 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 TOM
Largest movements
- Receivables within one year -€17,562
down €17,562 (-82.1%), from €21,390 to €3,828
of which Trade receivables: -€17,648
- Tangible fixed assets -€7,824
down €7,824 (-2.3%), from €336,723 to €328,899
of which Furniture and vehicles: -€6,180
- Cash -€6,194
down €6,194 (-16.3%), from €37,989 to €31,795
mainly Debts after one year (-€25,724) and Other debts (-€7,712)
- Debts after one year -€25,724
down €25,724 (-9.8%), from €261,950 to €236,226
of which Financial debts: -€25,724
- Other debts -€7,712
down €7,712 (-48.6%), from €15,878 to €8,166
- Reserves +€6,406
up €6,406 (+10.4%), from €61,883 to €68,289
of which Distributable reserves: +€6,406
- Tax, wage and social debts -€5,214
down €5,214 (-20.8%), from €25,069 to €19,855
- Gross operating margin -€11,111
down €11,111 (-23.5%), from €47,245 to €36,134
- Taxes -€3,462
down €3,462 (-41.5%), from €8,351 to €4,889
- Other operating charges +€1,018
up €1,018 (+60.0%), from €1,697 to €2,714
- Financial charges +€757
up €757 (+8.5%), from €8,870 to €9,628
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 | €399,774 | €368,249 | -€31,525 | -7.9% |
| Fixed assets | 21/28 | €336,873 | €329,049 | -€7,824 | -2.3% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €336,723 | €328,899 | -€7,824 | -2.3% |
| Land and buildings | 22 | €308,728 | €308,728 | = | 0.0% |
| Plant, machinery and equipment | 23 | €13,515 | €11,871 | -€1,644 | -12.2% |
| Furniture and vehicles | 24 | €14,481 | €8,301 | -€6,180 | -42.7% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €62,901 | €39,200 | -€23,701 | -37.7% |
| Amounts receivable within one year | 40/41 | €21,390 | €3,828 | -€17,562 | -82.1% |
| Trade receivables | 40 | €17,648 | - | -€17,648 | |
| Other amounts receivable | 41 | €3,743 | €3,828 | +€85 | +2.3% |
| Cash at bank and in hand | 54/58 | €37,989 | €31,795 | -€6,194 | -16.3% |
| Deferred charges and accrued income | 490/1 | €3,521 | €3,577 | +€55 | +1.6% |
| Total equity and liabilities | 10/49 | €399,774 | €368,249 | -€31,525 | -7.9% |
| Equity | 10/15 | €68,083 | €74,489 | +€6,406 | +9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €61,883 | €68,289 | +€6,406 | +10.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €60,023 | €66,429 | +€6,406 | +10.7% |
| Amounts payable | 17/49 | €331,691 | €293,761 | -€37,931 | -11.4% |
| Amounts payable after more than one year | 17 | €261,950 | €236,226 | -€25,724 | -9.8% |
| Financial debts | 170/4 | €260,750 | €235,026 | -€25,724 | -9.9% |
| Other amounts payable | 178/9 | €1,200 | €1,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €69,741 | €57,535 | -€12,206 | -17.5% |
| Current portion of amounts payable after more than one year | 42 | €20,406 | €20,593 | +€187 | +0.9% |
| Financial debts | 43 | €5,449 | €5,504 | +€55 | +1.0% |
| Other loans | 439 | €5,449 | €5,504 | +€55 | +1.0% |
| Trade debts | 44 | €2,939 | €3,417 | +€478 | +16.3% |
| Suppliers | 440/4 | €2,939 | €3,417 | +€478 | +16.3% |
| Taxes, remuneration and social security | 45 | €25,069 | €19,855 | -€5,214 | -20.8% |
| Taxes | 450/3 | €25,069 | €19,855 | -€5,214 | -20.8% |
| Other amounts payable | 47/48 | €15,878 | €8,166 | -€7,712 | -48.6% |
| Non-recurring operating income | 76A | - | €29 | +€29 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,853 | €7,853 | = | 0.0% |
| Other operating charges | 640/8 | €1,697 | €2,714 | +€1,018 | +60.0% |
| Non-recurring operating charges | 66A | €1,115 | - | -€1,115 | |
| Gross operating margin | 9900 | €47,245 | €36,134 | -€11,111 | -23.5% |
| Operating profit (loss) | 9901 | €36,580 | €25,567 | -€11,013 | -30.1% |
| Financial income | 75/76B | €23 | €0 | -€23 | -99.9% |
| Recurring financial income | 75 | €23 | €0 | -€23 | -99.9% |
| Financial charges | 65/66B | €8,870 | €9,628 | +€757 | +8.5% |
| Recurring financial charges | 65 | €8,870 | €9,628 | +€757 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | €27,734 | €15,939 | -€11,794 | -42.5% |
| Income taxes | 67/77 | €8,351 | €4,889 | -€3,462 | -41.5% |
| Profit (loss) for the period | 9904 | €19,383 | €11,050 | -€8,332 | -43.0% |
| Profit (loss) for the period to be appropriated | 9905 | €19,383 | €11,050 | -€8,332 | -43.0% |
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 4 October 2026 via checked.be.