Van Acker Transport: 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 Transport
Largest movements
- Receivables within one year +€113,150
up €113,150 (+387.8%), from €29,179 to €142,329
- Tangible fixed assets -€92,245
down €92,245 (-30.9%), from €298,283 to €206,038
of which Furniture and vehicles: -€68,145
- Cash -€45,673
down €45,673 (-80.2%), from €56,955 to €11,282
mainly Receivables within one year (-€113,150) and Debts after one year (-€81,351)
- Receivables after one year -€45,000
no longer reported in 2024 (was €45,000)
- Deferred charges and accrued income +€36,925
up €36,925 (+399.2%), from €9,249 to €46,174
- Debts after one year -€81,351
down €81,351 (-52.6%), from €154,655 to €73,304
- Accrued charges and deferred income +€24,078
up €24,078 (+567.5%), from €4,243 to €28,321
- Current portion of long-term debt -€16,987
down €16,987 (-15.3%), from €111,223 to €94,236
- Contributions +€12,600
up €12,600 (+200.0%), from €6,300 to €18,900
- Tax, wage and social debts +€12,038
up €12,038 (+87.4%), from €13,777 to €25,815
- Gross operating margin -€29,795
down €29,795 (-19.9%), from €149,485 to €119,690
- Other operating charges +€5,128
up €5,128 (+297.3%), from €1,725 to €6,853
- Taxes +€3,045
up €3,045 (+42.8%), from €7,109 to €10,154
- Financial income +€3,025
new in 2024: €3,025
of which Financial income: +€3,025
- Write-downs +€2,094
new in 2024: €2,094
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €438,666 | €405,958 | -€32,708 | -7.5% |
| Fixed assets | 21/28 | €298,283 | €206,173 | -€92,110 | -30.9% |
| Tangible fixed assets | 22/27 | €298,283 | €206,038 | -€92,245 | -30.9% |
| Land and buildings | 22 | €36,000 | €36,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €63,084 | €38,984 | -€24,100 | -38.2% |
| Furniture and vehicles | 24 | €199,199 | €131,054 | -€68,145 | -34.2% |
| Financial fixed assets | 28 | - | €135 | +€135 | |
| Current assets | 29/58 | €140,383 | €199,785 | +€59,402 | +42.3% |
| Amounts receivable after more than one year | 29 | €45,000 | - | -€45,000 | |
| Other amounts receivable | 291 | €45,000 | - | -€45,000 | |
| Amounts receivable within one year | 40/41 | €29,179 | €142,329 | +€113,150 | +387.8% |
| Trade receivables | 40 | €29,179 | €142,329 | +€113,150 | +387.8% |
| Cash at bank and in hand | 54/58 | €56,955 | €11,282 | -€45,673 | -80.2% |
| Deferred charges and accrued income | 490/1 | €9,249 | €46,174 | +€36,925 | +399.2% |
| Total equity and liabilities | 10/49 | €438,666 | €405,958 | -€32,708 | -7.5% |
| Equity | 10/15 | €139,264 | €163,224 | +€23,960 | +17.2% |
| Contributions | 10/11 | €6,300 | €18,900 | +€12,600 | +200.0% |
| Capital | 10 | €6,300 | - | -€6,300 | |
| Issued capital | 100 | €18,900 | - | -€18,900 | |
| Uncalled capital | 101 | €12,600 | - | -€12,600 | |
| Reserves | 13 | €74,114 | €74,114 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,890 | €1,890 | = | 0.0% |
| Legal reserve | 130 | €1,890 | - | -€1,890 | |
| Other | 1319 | - | €1,890 | +€1,890 | |
| Tax-exempt reserves | 132 | €3,400 | €3,400 | = | 0.0% |
| Distributable reserves | 133 | €68,824 | €68,824 | = | 0.0% |
| Profit (loss) carried forward | 14 | €58,850 | €70,210 | +€11,360 | +19.3% |
| Amounts payable | 17/49 | €299,402 | €242,734 | -€56,668 | -18.9% |
| Amounts payable after more than one year | 17 | €154,655 | €73,304 | -€81,351 | -52.6% |
| Financial debts | 170/4 | €154,655 | €73,304 | -€81,351 | -52.6% |
| Amounts payable within one year | 42/48 | €140,504 | €141,109 | +€605 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €111,223 | €94,236 | -€16,987 | -15.3% |
| Trade debts | 44 | €15,504 | €21,058 | +€5,554 | +35.8% |
| Suppliers | 440/4 | €15,504 | €21,058 | +€5,554 | +35.8% |
| Taxes, remuneration and social security | 45 | €13,777 | €25,815 | +€12,038 | +87.4% |
| Taxes | 450/3 | €13,777 | €25,815 | +€12,038 | +87.4% |
| Accrued charges and deferred income | 492/3 | €4,243 | €28,321 | +€24,078 | +567.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,344 | €90,152 | +€1,808 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,094 | +€2,094 | |
| Other operating charges | 640/8 | €1,725 | €6,853 | +€5,128 | +297.3% |
| Gross operating margin | 9900 | €149,485 | €119,690 | -€29,795 | -19.9% |
| Operating profit (loss) | 9901 | €59,416 | €20,591 | -€38,825 | -65.3% |
| Financial income | 75/76B | - | €3,025 | +€3,025 | |
| Recurring financial income | 75 | - | €3,025 | +€3,025 | |
| Non-recurring financial income | 76B | - | €3,025 | +€3,025 | |
| Financial charges | 65/66B | €2,588 | €2,102 | -€486 | -18.8% |
| Recurring financial charges | 65 | €2,588 | €2,102 | -€486 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €56,828 | €21,514 | -€35,314 | -62.1% |
| Income taxes | 67/77 | €7,109 | €10,154 | +€3,045 | +42.8% |
| Profit (loss) for the period | 9904 | €49,719 | €11,360 | -€38,359 | -77.2% |
| Profit (loss) for the period to be appropriated | 9905 | €49,719 | €11,360 | -€38,359 | -77.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.