A.C.N.: what changed
Two financial 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.
What changed
A.C.N.
NACE 71.112, Activities of interior architects
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €2.5m-€1.4m
Equity
€9.1m
2024 · €7.9m+€1.1m
Cash
€1.0m
2024 · €2.3m-€1.3m
Balance sheet total
€46.7m
2024 · €48.8m-€2.1m
Largest movements
Assets
- Stocks and contracts -€1.8m
down €1.8m (-12.8%), from €14.3m to €12.4m
- Receivables within one year +€1.4m
up €1.4m (+9.1%), from €15.1m to €16.5m
of which Other amounts receivable: +€3.3m
- Cash -€1.3m
down €1.3m (-55.8%), from €2.3m to €1.0m
mainly Accrued charges and deferred income (-€2.8m) and Receivables within one year (-€1.4m)
- Tangible fixed assets -€945,245
down €945,245 (-5.7%), from €16.6m to €15.7m
of which Land and buildings: -€822,679
- Deferred charges and accrued income +€663,530
up €663,530 (+569.6%), from €116,495 to €780,025
Equity and liabilities
- Accrued charges and deferred income -€2.8m
down €2.8m (-14.4%), from €19.5m to €16.7m
- Profit (loss) carried forward +€1.1m
up €1.1m (+15.0%), from €7.5m to €8.6m
- Debts after one year -€703,054
down €703,054 (-10.3%), from €6.8m to €6.1m
Income statement
- Services and other goods +€4.4m
up €4.4m (+21.1%), from €21.1m to €25.5m
- Goods and materials -€1.8m
down €1.8m (-5.6%), from €31.6m to €29.8m
of which Purchases: -€1.0m
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.
Result 2024
€2.5m
Turnover
+€343,350
Other operating income
+€51,001
Goods and materials
+€1.8m
Services and other goods
-€4.4m
Staff costs
-€3,000
Depreciation
-€134,489
Write-downs
+€430,677
Provisions
+€192,600
Other operating charges
-€30,262
Other operating items
+€489,294
Financial income
-€254,855
Financial charges
-€277,317
Taxes
+€459,907
Result 2025
€1.1m
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.
From operations
-€250,511
Investment
-€340,905
Financing
-€699,081
Cash 2024
€2.3m
From operations (derived)
-€250,511
Net result for the year
+€1.1m
Depreciation
+€1.3m
Stocks and contracts
+€1.8m
Receivables within one year
-€1.4m
Deferred charges and accrued income
-€663,530
Provisions
-€9,395
Trade debts
+€288,482
Tax, wage and social debts
-€5,649
Other debts
+€35,813
Accrued charges and deferred income
-€2.8m
Investment (derived)
-€340,905
Investment in fixed assets (net)
-€340,905
Financing
-€699,081
Debts after one year
-€703,054
Current portion of long-term debt
+€3,973
Cash 2025
€1.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,822,693 | €46,744,656 | -€2.1m | -4.3% |
| Fixed assets | 21/28 | €17,009,944 | €16,014,901 | -€995,043 | -5.8% |
| Intangible fixed assets | 21 | €75,318 | €66,463 | -€8,855 | -11.8% |
| Tangible fixed assets | 22/27 | €16,622,874 | €15,677,628 | -€945,245 | -5.7% |
| Land and buildings | 22 | €15,201,940 | €14,379,261 | -€822,679 | -5.4% |
| Plant, machinery and equipment | 23 | €734,412 | €650,572 | -€83,840 | -11.4% |
| Furniture and vehicles | 24 | €686,522 | €647,795 | -€38,727 | -5.6% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €311,753 | €270,810 | -€40,943 | -13.1% |
| Other financial fixed assets | 284/8 | €311,753 | €270,810 | -€40,943 | -13.1% |
| Amounts receivable and cash guarantees | 285/8 | €311,753 | €270,810 | -€40,943 | -13.1% |
| Current assets | 29/58 | €31,812,748 | €30,729,755 | -€1.1m | -3.4% |
| Stocks and contracts in progress | 3 | €14,274,210 | €12,444,576 | -€1.8m | -12.8% |
| Stocks | 30/36 | €14,274,210 | €12,444,576 | -€1.8m | -12.8% |
| Raw materials and consumables | 30/31 | €10,783,882 | €8,821,866 | -€2.0m | -18.2% |
| Work in progress | 32 | €3,490,329 | €3,622,710 | +€132,382 | +3.8% |
| Amounts receivable within one year | 40/41 | €15,108,657 | €16,482,265 | +€1.4m | +9.1% |
| Trade receivables | 40 | €14,153,072 | €12,267,064 | -€1.9m | -13.3% |
| Other amounts receivable | 41 | €955,584 | €4,215,201 | +€3.3m | +341.1% |
| Cash at bank and in hand | 54/58 | €2,313,387 | €1,022,889 | -€1.3m | -55.8% |
| Deferred charges and accrued income | 490/1 | €116,495 | €780,025 | +€663,530 | +569.6% |
| Total equity and liabilities | 10/49 | €48,822,693 | €46,744,656 | -€2.1m | -4.3% |
| Equity | 10/15 | €7,929,310 | €9,057,576 | +€1.1m | +14.2% |
| Contributions | 10/11 | €372,417 | €372,417 | = | 0.0% |
| Reserves | 13 | €39,392 | €39,392 | = | 0.0% |
| Distributable reserves | 133 | €39,392 | €39,392 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,517,500 | €8,645,767 | +€1.1m | +15.0% |
| Provisions and deferred taxes | 16 | €1,949,039 | €1,939,643 | -€9,395 | -0.5% |
| Provisions for liabilities and charges | 160/5 | €1,949,039 | €1,939,643 | -€9,395 | -0.5% |
| Other liabilities and charges | 164/5 | €1,949,039 | €1,939,643 | -€9,395 | -0.5% |
| Amounts payable | 17/49 | €38,944,344 | €35,747,437 | -€3.2m | -8.2% |
| Amounts payable after more than one year | 17 | €6,823,160 | €6,120,106 | -€703,054 | -10.3% |
| Financial debts | 170/4 | €6,823,160 | €6,120,106 | -€703,054 | -10.3% |
| Credit institutions | 173 | €4,515,468 | €4,004,721 | -€510,747 | -11.3% |
| Other loans | 174 | €2,307,692 | €2,115,385 | -€192,308 | -8.3% |
| Amounts payable within one year | 42/48 | €12,611,716 | €12,934,336 | +€322,619 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €699,081 | €703,054 | +€3,973 | +0.6% |
| Trade debts | 44 | €9,969,600 | €10,258,082 | +€288,482 | +2.9% |
| Suppliers | 440/4 | €9,969,600 | €10,258,082 | +€288,482 | +2.9% |
| Taxes, remuneration and social security | 45 | €1,650,207 | €1,644,559 | -€5,649 | -0.3% |
| Taxes | 450/3 | €784,637 | €604,467 | -€180,171 | -23.0% |
| Remuneration and social security | 454/9 | €865,570 | €1,040,092 | +€174,522 | +20.2% |
| Other amounts payable | 47/48 | €292,828 | €328,640 | +€35,813 | +12.2% |
| Accrued charges and deferred income | 492/3 | €19,509,468 | €16,692,996 | -€2.8m | -14.4% |
| Operating income | 70/76A | €63,296,664 | €64,175,896 | +€879,232 | +1.4% |
| Turnover | 70 | €63,562,708 | €63,906,058 | +€343,350 | +0.5% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | -€369,598 | €132,382 | +€501,980 | |
| Other operating income | 74 | €75,024 | €126,025 | +€51,001 | +68.0% |
| Non-recurring operating income | 76A | €28,531 | €11,431 | -€17,099 | -59.9% |
| Operating charges | 60/66A | €59,702,072 | €61,902,948 | +€2.2m | +3.7% |
| Goods for resale, raw materials and consumables | 60 | €31,584,282 | €29,800,927 | -€1.8m | -5.6% |
| Purchases | 600/8 | €28,450,475 | €27,408,235 | -€1.0m | -3.7% |
| Change in stocks: decrease (increase) | 609 | €3,133,807 | €2,392,693 | -€741,114 | -23.6% |
| Services and other goods | 61 | €21,099,552 | €25,543,720 | +€4.4m | +21.1% |
| Remuneration, social security and pensions | 62 | €5,569,580 | €5,572,580 | +€3,000 | +0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,201,459 | €1,335,948 | +€134,489 | +11.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€430,677 | -€430,677 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €183,205 | -€9,395 | -€192,600 | |
| Other operating charges | 640/8 | €59,419 | €89,681 | +€30,262 | +50.9% |
| Non-recurring operating charges | 66A | €4,576 | €163 | -€4,413 | -96.4% |
| Operating profit (loss) | 9901 | €3,594,592 | €2,272,948 | -€1.3m | -36.8% |
| Financial income | 75/76B | €391,653 | €136,798 | -€254,855 | -65.1% |
| Recurring financial income | 75 | €391,653 | €136,798 | -€254,855 | -65.1% |
| Income from financial fixed assets | 750 | €12,479 | €9,981 | -€2,498 | -20.0% |
| Income from current assets | 751 | €19 | €6 | -€13 | -70.1% |
| Other financial income | 752/9 | €379,155 | €126,812 | -€252,343 | -66.6% |
| Financial charges | 65/66B | €591,160 | €868,477 | +€277,317 | +46.9% |
| Recurring financial charges | 65 | €591,160 | €868,477 | +€277,317 | +46.9% |
| Debt charges | 650 | €219,132 | €261,268 | +€42,136 | +19.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €100,000 | €0 | -€100,000 | -100.0% |
| Other financial charges | 652/9 | €272,028 | €607,209 | +€335,181 | +123.2% |
| Profit (loss) for the period before taxes | 9903 | €3,395,085 | €1,541,269 | -€1.9m | -54.6% |
| Income taxes | 67/77 | €872,910 | €413,003 | -€459,907 | -52.7% |
| Taxes | 670/3 | €872,910 | €420,002 | -€452,908 | -51.9% |
| Tax adjustments and reversals of tax provisions | 77 | - | €6,999 | +€6,999 | |
| Profit (loss) for the period | 9904 | €2,522,174 | €1,128,266 | -€1.4m | -55.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,522,174 | €1,128,266 | -€1.4m | -55.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.