AC BATIMENT: 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.
AC BATIMENT
Largest movements
- Tangible fixed assets -€29,323
down €29,323 (-37.3%), from €78,577 to €49,254
of which Furniture and vehicles: -€30,019
- Receivables within one year -€14,025
down €14,025 (-11.7%), from €119,695 to €105,670
of which Trade receivables: -€8,612
- Cash -€11,880
down €11,880 (-34.2%), from €34,723 to €22,843
mainly Other debts (-€37,699) and Debts after one year (-€22,779)
- Stocks and contracts +€10,000
new in 2025: €10,000
- Deferred charges and accrued income -€4,031
down €4,031 (-54.5%), from €7,401 to €3,370
- Other debts -€37,699
no longer reported in 2025 (was €37,699)
- Debts after one year -€22,779
down €22,779 (-50.5%), from €45,137 to €22,358
- Reserves +€13,047
up €13,047 (+25.0%), from €52,101 to €65,148
of which Distributable reserves: +€13,047
- Current portion of long-term debt -€4,439
down €4,439 (-11.9%), from €37,303 to €32,864
- Trade debts +€2,806
up €2,806 (+4.3%), from €64,548 to €67,354
- Gross operating margin -€46,324
down €46,324 (-25.1%), from €184,508 to €138,184
- Taxes -€18,326
down €18,326 (-76.1%), from €24,074 to €5,749
- Depreciation +€14,084
up €14,084 (+48.4%), from €29,070 to €43,154
- Staff costs +€6,325
up €6,325 (+10.1%), from €62,334 to €68,659
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 | €243,896 | €194,637 | -€49,260 | -20.2% |
| Fixed assets | 21/28 | €82,077 | €52,754 | -€29,323 | -35.7% |
| Tangible fixed assets | 22/27 | €78,577 | €49,254 | -€29,323 | -37.3% |
| Plant, machinery and equipment | 23 | €14,448 | €16,923 | +€2,476 | +17.1% |
| Furniture and vehicles | 24 | €59,301 | €29,283 | -€30,019 | -50.6% |
| Leasing and similar rights | 25 | €4,828 | €3,048 | -€1,780 | -36.9% |
| Financial fixed assets | 28 | €3,500 | €3,500 | = | 0.0% |
| Current assets | 29/58 | €161,819 | €141,883 | -€19,936 | -12.3% |
| Stocks and contracts in progress | 3 | - | €10,000 | +€10,000 | |
| Stocks | 30/36 | - | €10,000 | +€10,000 | |
| Amounts receivable within one year | 40/41 | €119,695 | €105,670 | -€14,025 | -11.7% |
| Trade receivables | 40 | €82,127 | €73,514 | -€8,612 | -10.5% |
| Other amounts receivable | 41 | €37,569 | €32,156 | -€5,413 | -14.4% |
| Cash at bank and in hand | 54/58 | €34,723 | €22,843 | -€11,880 | -34.2% |
| Deferred charges and accrued income | 490/1 | €7,401 | €3,370 | -€4,031 | -54.5% |
| Total equity and liabilities | 10/49 | €243,896 | €194,637 | -€49,260 | -20.2% |
| Equity | 10/15 | €54,601 | €67,648 | +€13,047 | +23.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €52,101 | €65,148 | +€13,047 | +25.0% |
| Non-distributable reserves | 130/1 | €802 | €802 | = | 0.0% |
| Reserves not available under the articles | 1311 | €802 | €802 | = | 0.0% |
| Distributable reserves | 133 | €51,299 | €64,346 | +€13,047 | +25.4% |
| Amounts payable | 17/49 | €189,295 | €126,988 | -€62,307 | -32.9% |
| Amounts payable after more than one year | 17 | €45,137 | €22,358 | -€22,779 | -50.5% |
| Financial debts | 170/4 | €45,137 | €22,358 | -€22,779 | -50.5% |
| Amounts payable within one year | 42/48 | €143,935 | €104,307 | -€39,628 | -27.5% |
| Current portion of amounts payable after more than one year | 42 | €37,303 | €32,864 | -€4,439 | -11.9% |
| Financial debts | 43 | - | €254 | +€254 | |
| Credit institutions | 430/8 | - | €254 | +€254 | |
| Trade debts | 44 | €64,548 | €67,354 | +€2,806 | +4.3% |
| Suppliers | 440/4 | €64,548 | €67,354 | +€2,806 | +4.3% |
| Taxes, remuneration and social security | 45 | €4,385 | €3,835 | -€550 | -12.5% |
| Taxes | 450/3 | €4,283 | €150 | -€4,133 | -96.5% |
| Remuneration and social security | 454/9 | €102 | €3,685 | +€3,583 | +3506.3% |
| Other amounts payable | 47/48 | €37,699 | - | -€37,699 | |
| Accrued charges and deferred income | 492/3 | €224 | €324 | +€100 | +44.9% |
| Remuneration, social security and pensions | 62 | €62,334 | €68,659 | +€6,325 | +10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,070 | €43,154 | +€14,084 | +48.4% |
| Other operating charges | 640/8 | €2,759 | €4,108 | +€1,349 | +48.9% |
| Non-recurring operating charges | 66A | €220 | - | -€220 | |
| Gross operating margin | 9900 | €184,508 | €138,184 | -€46,324 | -25.1% |
| Operating profit (loss) | 9901 | €90,124 | €22,262 | -€67,863 | -75.3% |
| Financial income | 75/76B | €5 | €85 | +€81 | +1778.6% |
| Recurring financial income | 75 | €5 | €85 | +€81 | +1778.6% |
| Financial charges | 65/66B | €4,755 | €3,551 | -€1,204 | -25.3% |
| Recurring financial charges | 65 | €4,755 | €3,551 | -€1,204 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €85,374 | €18,796 | -€66,578 | -78.0% |
| Income taxes | 67/77 | €24,074 | €5,749 | -€18,326 | -76.1% |
| Profit (loss) for the period | 9904 | €61,299 | €13,047 | -€48,252 | -78.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,299 | €13,047 | -€48,252 | -78.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.