AC-DC Architectes: 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.
AC-DC Architectes
Largest movements
- Tangible fixed assets +€523,713
up €523,713 (+140%), from €372,848 to €896,561
of which Land and buildings: +€533,763
- Receivables within one year +€92,101
up €92,101 (+59.7%), from €154,387 to €246,488
of which Trade receivables: +€91,003
- Deferred charges and accrued income -€30,058
down €30,058 (-92.7%), from €32,418 to €2,361
- Debts after one year +€377,172
up €377,172 (+445%), from €84,802 to €461,974
- Other debts -€100,313
down €100,313 (-62.6%), from €160,313 to €60,000
- Reserves +€100,000
up €100,000 (+1,739%), from €5,749 to €105,749
of which Distributable reserves: +€100,000
- Trade debts +€99,162
up €99,162 (+266%), from €37,326 to €136,488
- Profit (loss) carried forward +€79,275
up €79,275 (+23.2%), from €341,509 to €420,783
- Purchases and services +€182,981
up €182,981 (+35.6%), from €513,754 to €696,735
- Turnover +€160,234
up €160,234 (+17.0%), from €941,487 to €1.1m
- Gross operating margin -€20,273
down €20,273 (-4.6%), from €441,894 to €421,621
- Taxes -€12,501
down €12,501 (-13.5%), from €92,930 to €80,429
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 | €923,045 | €1,513,880 | +€590,834 | +64.0% |
| Fixed assets | 21/28 | €375,013 | €898,726 | +€523,713 | +140% |
| Tangible fixed assets | 22/27 | €372,848 | €896,561 | +€523,713 | +140% |
| Land and buildings | 22 | €237,611 | €771,374 | +€533,763 | +225% |
| Plant, machinery and equipment | 23 | €1,723 | €1,249 | -€474 | -27.5% |
| Furniture and vehicles | 24 | €108,610 | €97,297 | -€11,313 | -10.4% |
| Other tangible fixed assets | 26 | €24,905 | €26,641 | +€1,736 | +7.0% |
| Financial fixed assets | 28 | €2,165 | €2,165 | = | 0.0% |
| Current assets | 29/58 | €548,032 | €615,154 | +€67,122 | +12.2% |
| Amounts receivable within one year | 40/41 | €154,387 | €246,488 | +€92,101 | +59.7% |
| Trade receivables | 40 | €154,104 | €245,106 | +€91,003 | +59.1% |
| Other amounts receivable | 41 | €283 | €1,382 | +€1,099 | +388% |
| Cash at bank and in hand | 54/58 | €361,227 | €366,305 | +€5,078 | +1.4% |
| Deferred charges and accrued income | 490/1 | €32,418 | €2,361 | -€30,058 | -92.7% |
| Total equity and liabilities | 10/49 | €923,045 | €1,513,880 | +€590,834 | +64.0% |
| Equity | 10/15 | €365,858 | €545,132 | +€179,275 | +49.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €5,749 | €105,749 | +€100,000 | +1,739% |
| Tax-exempt reserves | 132 | €1,604 | €1,604 | = | 0.0% |
| Distributable reserves | 133 | €4,145 | €104,145 | +€100,000 | +2,413% |
| Profit (loss) carried forward | 14 | €341,509 | €420,783 | +€79,275 | +23.2% |
| Amounts payable | 17/49 | €557,188 | €968,747 | +€411,560 | +73.9% |
| Amounts payable after more than one year | 17 | €84,802 | €461,974 | +€377,172 | +445% |
| Financial debts | 170/4 | €84,802 | €461,974 | +€377,172 | +445% |
| Amounts payable within one year | 42/48 | €472,385 | €506,773 | +€34,388 | +7.3% |
| Current portion of amounts payable after more than one year | 42 | €41,922 | €79,996 | +€38,074 | +90.8% |
| Trade debts | 44 | €37,326 | €136,488 | +€99,162 | +266% |
| Suppliers | 440/4 | €37,326 | €136,488 | +€99,162 | +266% |
| Taxes, remuneration and social security | 45 | €232,825 | €230,289 | -€2,535 | -1.1% |
| Taxes | 450/3 | €228,011 | €219,093 | -€8,917 | -3.9% |
| Remuneration and social security | 454/9 | €4,814 | €11,196 | +€6,382 | +133% |
| Other amounts payable | 47/48 | €160,313 | €60,000 | -€100,313 | -62.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €941,487 | €1,101,721 | +€160,234 | +17.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €513,754 | €696,735 | +€182,981 | +35.6% |
| Remuneration, social security and pensions | 62 | €12,377 | €11,883 | -€494 | -4.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,250 | €70,286 | -€2,965 | -4.0% |
| Other operating charges | 640/8 | €3,860 | €5,447 | +€1,586 | +41.1% |
| Non-recurring operating charges | 66A | €91 | €247 | +€155 | +170% |
| Gross operating margin | 9900 | €441,894 | €421,621 | -€20,273 | -4.6% |
| Operating profit (loss) | 9901 | €352,315 | €333,759 | -€18,556 | -5.3% |
| Financial income | 75/76B | €728 | €1,139 | +€410 | +56.3% |
| Recurring financial income | 75 | €728 | €979 | +€251 | +34.4% |
| Non-recurring financial income | 76B | - | €159 | +€159 | |
| Financial charges | 65/66B | €6,244 | €15,194 | +€8,950 | +143% |
| Recurring financial charges | 65 | €6,244 | €15,194 | +€8,950 | +143% |
| Profit (loss) for the period before taxes | 9903 | €346,800 | €319,704 | -€27,096 | -7.8% |
| Income taxes | 67/77 | €92,930 | €80,429 | -€12,501 | -13.5% |
| Profit (loss) for the period | 9904 | €253,870 | €239,275 | -€14,595 | -5.7% |
| Profit (loss) for the period to be appropriated | 9905 | €253,870 | €239,275 | -€14,595 | -5.7% |
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 15 October 2026 via checked.be.