W. VAN ACKER & CO: 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.
W. VAN ACKER & CO
Largest movements
- Current investments +€754,444
up €754,444 (+91.4%), from €825,389 to €1.6m
- Cash -€635,880
down €635,880 (-93.7%), from €678,485 to €42,605
mainly Current investments (-€754,444) and Investment in fixed assets (net) (-€14,292)
- Reserves +€126,433
up €126,433 (+8.8%), from €1.4m to €1.6m
of which Distributable reserves: +€126,433
- Financial income -€304,226
down €304,226 (-87.0%), from €349,809 to €45,583
- Gross operating margin -€34,296
down €34,296 (-17.7%), from €193,423 to €159,126
- Taxes -€21,015
down €21,015 (-27.5%), from €76,511 to €55,495
- Provisions -€10,000
new in 2025: -€10,000
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 | €1,642,268 | €1,753,968 | +€111,700 | +6.8% |
| Fixed assets | 21/28 | €126,294 | €120,566 | -€5,728 | -4.5% |
| Tangible fixed assets | 22/27 | €125,996 | €120,268 | -€5,728 | -4.5% |
| Land and buildings | 22 | €125,996 | €120,268 | -€5,728 | -4.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | 0.0% |
| Financial fixed assets | 28 | €298 | €298 | = | 0.0% |
| Current assets | 29/58 | €1,515,974 | €1,633,402 | +€117,428 | +7.7% |
| Amounts receivable within one year | 40/41 | €12,100 | €10,964 | -€1,136 | -9.4% |
| Trade receivables | 40 | €12,100 | €10,964 | -€1,136 | -9.4% |
| Current investments | 50/53 | €825,389 | €1,579,833 | +€754,444 | +91.4% |
| Cash at bank and in hand | 54/58 | €678,485 | €42,605 | -€635,880 | -93.7% |
| Total equity and liabilities | 10/49 | €1,642,268 | €1,753,968 | +€111,700 | +6.8% |
| Equity | 10/15 | €1,437,617 | €1,564,049 | +€126,433 | +8.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,431,419 | €1,557,852 | +€126,433 | +8.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,429,560 | €1,555,993 | +€126,433 | +8.8% |
| Provisions and deferred taxes | 16 | €10,000 | - | -€10,000 | |
| Provisions for liabilities and charges | 160/5 | €10,000 | - | -€10,000 | |
| Major repairs and maintenance | 162 | €10,000 | - | -€10,000 | |
| Amounts payable | 17/49 | €194,651 | €189,919 | -€4,732 | -2.4% |
| Amounts payable within one year | 42/48 | €193,931 | €189,919 | -€4,012 | -2.1% |
| Trade debts | 44 | €2,352 | €868 | -€1,484 | -63.1% |
| Suppliers | 440/4 | €2,352 | €868 | -€1,484 | -63.1% |
| Taxes, remuneration and social security | 45 | €36,840 | €26,245 | -€10,595 | -28.8% |
| Taxes | 450/3 | €36,840 | €26,245 | -€10,595 | -28.8% |
| Other amounts payable | 47/48 | €154,740 | €162,806 | +€8,067 | +5.2% |
| Accrued charges and deferred income | 492/3 | €720 | - | -€720 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,185 | €20,019 | -€165 | -0.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€10,000 | -€10,000 | |
| Other operating charges | 640/8 | €5,682 | €4,992 | -€690 | -12.1% |
| Gross operating margin | 9900 | €193,423 | €159,126 | -€34,296 | -17.7% |
| Operating profit (loss) | 9901 | €167,556 | €144,115 | -€23,441 | -14.0% |
| Financial income | 75/76B | €349,809 | €45,583 | -€304,226 | -87.0% |
| Recurring financial income | 75 | €349,809 | €45,583 | -€304,226 | -87.0% |
| Financial charges | 65/66B | €9,246 | €7,770 | -€1,476 | -16.0% |
| Recurring financial charges | 65 | €9,246 | €7,770 | -€1,476 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €508,120 | €181,928 | -€326,192 | -64.2% |
| Income taxes | 67/77 | €76,511 | €55,495 | -€21,015 | -27.5% |
| Profit (loss) for the period | 9904 | €431,609 | €126,433 | -€305,176 | -70.7% |
| Profit (loss) for the period to be appropriated | 9905 | €431,609 | €126,433 | -€305,176 | -70.7% |
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 2 October 2026 via checked.be.