VAN AKELYEN SERVICES: 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 AKELYEN SERVICES
Largest movements
- Cash +€251,510
up €251,510 (+81.5%), from €308,551 to €560,061
mainly Receivables within one year (+€140,638) and Net result for the year (+€82,138)
- Receivables within one year -€140,638
down €140,638 (-35.9%), from €392,006 to €251,368
of which Trade receivables: -€121,015
- Tangible fixed assets +€44,096
up €44,096 (+12.2%), from €362,468 to €406,565
of which Assets under construction and advance payments: +€63,406
- Stocks and contracts -€36,325
down €36,325 (-17.3%), from €210,285 to €173,960
- Profit (loss) carried forward +€82,138
up €82,138 (+6.8%), from €1.2m to €1.3m
- Trade debts +€34,256
up €34,256 (+146.0%), from €23,459 to €57,715
- Gross operating margin +€49,277
up €49,277 (+24.7%), from €199,858 to €249,135
- Staff costs +€17,507
up €17,507 (+18.2%), from €96,171 to €113,678
- Other operating charges -€8,335
down €8,335 (-74.8%), from €11,145 to €2,809
- Taxes -€5,867
down €5,867 (-34.2%), from €17,140 to €11,273
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 | €1,273,311 | €1,391,954 | +€118,643 | +9.3% |
| Fixed assets | 21/28 | €362,468 | €406,565 | +€44,096 | +12.2% |
| Tangible fixed assets | 22/27 | €362,468 | €406,565 | +€44,096 | +12.2% |
| Land and buildings | 22 | €113,099 | €105,189 | -€7,910 | -7.0% |
| Plant, machinery and equipment | 23 | €30,601 | €34,424 | +€3,823 | +12.5% |
| Furniture and vehicles | 24 | €73,768 | €58,546 | -€15,223 | -20.6% |
| Assets under construction and advance payments | 27 | €145,000 | €208,406 | +€63,406 | +43.7% |
| Current assets | 29/58 | €910,843 | €985,389 | +€74,546 | +8.2% |
| Stocks and contracts in progress | 3 | €210,285 | €173,960 | -€36,325 | -17.3% |
| Stocks | 30/36 | €210,285 | €173,960 | -€36,325 | -17.3% |
| Amounts receivable within one year | 40/41 | €392,006 | €251,368 | -€140,638 | -35.9% |
| Trade receivables | 40 | €361,570 | €240,554 | -€121,015 | -33.5% |
| Other amounts receivable | 41 | €30,436 | €10,813 | -€19,623 | -64.5% |
| Cash at bank and in hand | 54/58 | €308,551 | €560,061 | +€251,510 | +81.5% |
| Total equity and liabilities | 10/49 | €1,273,311 | €1,391,954 | +€118,643 | +9.3% |
| Equity | 10/15 | €1,229,203 | €1,311,341 | +€82,138 | +6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,214,943 | €1,297,081 | +€82,138 | +6.8% |
| Amounts payable | 17/49 | €44,108 | €80,613 | +€36,505 | +82.8% |
| Amounts payable within one year | 42/48 | €44,108 | €80,613 | +€36,505 | +82.8% |
| Trade debts | 44 | €23,459 | €57,715 | +€34,256 | +146.0% |
| Suppliers | 440/4 | €23,459 | €57,715 | +€34,256 | +146.0% |
| Taxes, remuneration and social security | 45 | €19,966 | €22,897 | +€2,931 | +14.7% |
| Taxes | 450/3 | €3,408 | €3,408 | = | 0.0% |
| Remuneration and social security | 454/9 | €16,558 | €19,489 | +€2,931 | +17.7% |
| Other amounts payable | 47/48 | €682 | - | -€682 | |
| Remuneration, social security and pensions | 62 | €96,171 | €113,678 | +€17,507 | +18.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,104 | €37,760 | -€345 | -0.9% |
| Other operating charges | 640/8 | €11,145 | €2,809 | -€8,335 | -74.8% |
| Gross operating margin | 9900 | €199,858 | €249,135 | +€49,277 | +24.7% |
| Operating profit (loss) | 9901 | €54,438 | €94,888 | +€40,450 | +74.3% |
| Financial income | 75/76B | €1,139 | €660 | -€479 | -42.0% |
| Recurring financial income | 75 | €1,139 | €660 | -€479 | -42.0% |
| Financial charges | 65/66B | €860 | €2,138 | +€1,278 | +148.6% |
| Recurring financial charges | 65 | €860 | €2,138 | +€1,278 | +148.6% |
| Profit (loss) for the period before taxes | 9903 | €54,717 | €93,411 | +€38,694 | +70.7% |
| Income taxes | 67/77 | €17,140 | €11,273 | -€5,867 | -34.2% |
| Profit (loss) for the period | 9904 | €37,577 | €82,138 | +€44,561 | +118.6% |
| Profit (loss) for the period to be appropriated | 9905 | €37,577 | €82,138 | +€44,561 | +118.6% |
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 6 October 2026 via checked.be.