A-CONCEPT ARCHITECTUUR: 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.
A-CONCEPT ARCHITECTUUR
Largest movements
- Receivables within one year +€157,609
up €157,609 (+189%), from €83,334 to €240,943
- Cash +€92,586
up €92,586 (+48.5%), from €190,756 to €283,342
mainly Net result for the year (+€347,296) and Other debts (+€116,361)
- Other debts +€116,361
up €116,361 (+917%), from €12,695 to €129,056
- Profit (loss) carried forward +€111,756
up €111,756 (+47.4%), from €235,539 to €347,296
- Trade debts +€34,639
up €34,639 (+1,259%), from €2,752 to €37,391
- Tax, wage and social debts -€21,908
down €21,908 (-34.6%), from €63,307 to €41,399
- Gross operating margin +€300,448
up €300,448 (+179%), from €167,756 to €468,204
- Taxes +€73,297
up €73,297 (+210%), from €34,879 to €108,176
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.
Derived cash bridge
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 | €317,458 | €561,269 | +€243,811 | +76.8% |
| Fixed assets | 21/28 | €42,584 | €36,118 | -€6,466 | -15.2% |
| Intangible fixed assets | 21 | €1,847 | €699 | -€1,147 | -62.1% |
| Tangible fixed assets | 22/27 | €38,292 | €32,974 | -€5,318 | -13.9% |
| Furniture and vehicles | 24 | €15,228 | €12,296 | -€2,932 | -19.3% |
| Other tangible fixed assets | 26 | €23,064 | €20,678 | -€2,386 | -10.3% |
| Financial fixed assets | 28 | €2,445 | €2,445 | = | 0.0% |
| Current assets | 29/58 | €274,874 | €525,151 | +€250,277 | +91.1% |
| Amounts receivable within one year | 40/41 | €83,334 | €240,943 | +€157,609 | +189% |
| Trade receivables | 40 | €83,334 | €240,943 | +€157,609 | +189% |
| Cash at bank and in hand | 54/58 | €190,756 | €283,342 | +€92,586 | +48.5% |
| Deferred charges and accrued income | 490/1 | €785 | €866 | +€81 | +10.4% |
| Total equity and liabilities | 10/49 | €317,458 | €561,269 | +€243,811 | +76.8% |
| Equity | 10/15 | €237,539 | €349,296 | +€111,756 | +47.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €235,539 | €347,296 | +€111,756 | +47.4% |
| Amounts payable | 17/49 | €79,919 | €211,974 | +€132,055 | +165% |
| Amounts payable within one year | 42/48 | €78,753 | €207,846 | +€129,093 | +164% |
| Trade debts | 44 | €2,752 | €37,391 | +€34,639 | +1,259% |
| Suppliers | 440/4 | €2,752 | €37,391 | +€34,639 | +1,259% |
| Taxes, remuneration and social security | 45 | €63,307 | €41,399 | -€21,908 | -34.6% |
| Taxes | 450/3 | €63,307 | €41,399 | -€21,908 | -34.6% |
| Other amounts payable | 47/48 | €12,695 | €129,056 | +€116,361 | +917% |
| Accrued charges and deferred income | 492/3 | €1,166 | €4,128 | +€2,962 | +254% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,152 | €8,089 | +€1,936 | +31.5% |
| Other operating charges | 640/8 | €608 | €417 | -€191 | -31.4% |
| Gross operating margin | 9900 | €167,756 | €468,204 | +€300,448 | +179% |
| Operating profit (loss) | 9901 | €160,996 | €459,698 | +€298,702 | +186% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,239 | €4,226 | +€2,987 | +241% |
| Recurring financial charges | 65 | €1,239 | €4,226 | +€2,987 | +241% |
| Profit (loss) for the period before taxes | 9903 | €159,757 | €455,472 | +€295,715 | +185% |
| Income taxes | 67/77 | €34,879 | €108,176 | +€73,297 | +210% |
| Profit (loss) for the period | 9904 | €124,877 | €347,296 | +€222,418 | +178% |
| Profit (loss) for the period to be appropriated | 9905 | €124,877 | €347,296 | +€222,418 | +178% |
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 27 October 2026 via checked.be.