AC Maçonnerie: 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 Maçonnerie
Largest movements
- Receivables within one year -€24,035
down €24,035 (-53.1%), from €45,249 to €21,214
of which Trade receivables: -€37,868
- Tangible fixed assets -€19,284
down €19,284 (-41.2%), from €46,831 to €27,547
- Deferred charges and accrued income -€6,075
down €6,075 (-75.1%), from €8,089 to €2,014
- Cash +€2,409
up €2,409 (+575%), from €419 to €2,828
mainly Receivables within one year (+€24,035) and Depreciation (+€19,284)
- Profit (loss) carried forward -€26,267
down €26,267 (-162%), from -€16,178 to -€42,445
- Debts after one year -€19,223
down €19,223 (-68.5%), from €28,062 to €8,839
- Tax, wage and social debts +€4,215
up €4,215 (+134%), from €3,140 to €7,355
of which Remuneration and social security: +€3,035
- Trade debts -€3,735
down €3,735 (-26.5%), from €14,076 to €10,341
- Short-term financial debts -€2,959
no longer reported in 2025 (was €2,959)
- Staff costs +€5,082
up €5,082 (+9.0%), from €56,218 to €61,300
- Gross operating margin -€3,067
down €3,067 (-4.9%), from €62,214 to €59,147
- Other operating charges +€969
up €969 (+145%), from €670 to €1,639
- Depreciation +€747
up €747 (+4.0%), from €18,537 to €19,284
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 | €100,589 | €53,603 | -€46,986 | -46.7% |
| Fixed assets | 21/28 | €46,831 | €27,547 | -€19,284 | -41.2% |
| Tangible fixed assets | 22/27 | €46,831 | €27,547 | -€19,284 | -41.2% |
| Plant, machinery and equipment | 23 | €18,877 | €13,363 | -€5,514 | -29.2% |
| Furniture and vehicles | 24 | €12,888 | €6,010 | -€6,878 | -53.4% |
| Leasing and similar rights | 25 | €15,066 | €8,175 | -€6,891 | -45.7% |
| Current assets | 29/58 | €53,758 | €26,056 | -€27,702 | -51.5% |
| Amounts receivable within one year | 40/41 | €45,249 | €21,214 | -€24,035 | -53.1% |
| Trade receivables | 40 | €43,179 | €5,311 | -€37,868 | -87.7% |
| Other amounts receivable | 41 | €2,070 | €15,902 | +€13,833 | +668% |
| Cash at bank and in hand | 54/58 | €419 | €2,828 | +€2,409 | +575% |
| Deferred charges and accrued income | 490/1 | €8,089 | €2,014 | -€6,075 | -75.1% |
| Total equity and liabilities | 10/49 | €100,589 | €53,603 | -€46,986 | -46.7% |
| Equity | 10/15 | €28,104 | €1,837 | -€26,267 | -93.5% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €25,282 | €25,282 | = | 0.0% |
| Distributable reserves | 133 | €25,282 | €25,282 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,178 | -€42,445 | -€26,267 | -162% |
| Amounts payable | 17/49 | €72,485 | €51,766 | -€20,719 | -28.6% |
| Amounts payable after more than one year | 17 | €28,062 | €8,839 | -€19,223 | -68.5% |
| Financial debts | 170/4 | €28,062 | €8,839 | -€19,223 | -68.5% |
| Amounts payable within one year | 42/48 | €44,423 | €42,927 | -€1,496 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €20,566 | €19,223 | -€1,344 | -6.5% |
| Financial debts | 43 | €2,959 | - | -€2,959 | |
| Credit institutions | 430/8 | €2,959 | - | -€2,959 | |
| Trade debts | 44 | €14,076 | €10,341 | -€3,735 | -26.5% |
| Suppliers | 440/4 | €14,076 | €10,341 | -€3,735 | -26.5% |
| Taxes, remuneration and social security | 45 | €3,140 | €7,355 | +€4,215 | +134% |
| Taxes | 450/3 | €2,256 | €3,436 | +€1,180 | +52.3% |
| Remuneration and social security | 454/9 | €884 | €3,919 | +€3,035 | +343% |
| Other amounts payable | 47/48 | €3,681 | €6,008 | +€2,327 | +63.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €16,000 | +€16,000 | |
| Remuneration, social security and pensions | 62 | €56,218 | €61,300 | +€5,082 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,537 | €19,284 | +€747 | +4.0% |
| Other operating charges | 640/8 | €670 | €1,639 | +€969 | +145% |
| Gross operating margin | 9900 | €62,214 | €59,147 | -€3,067 | -4.9% |
| Operating profit (loss) | 9901 | -€13,211 | -€23,076 | -€9,864 | -74.7% |
| Financial income | 75/76B | €81 | €7 | -€74 | -91.5% |
| Recurring financial income | 75 | €81 | €7 | -€74 | -91.5% |
| Financial charges | 65/66B | €2,910 | €2,857 | -€53 | -1.8% |
| Recurring financial charges | 65 | €2,910 | €2,857 | -€53 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€16,040 | -€25,926 | -€9,886 | -61.6% |
| Income taxes | 67/77 | €138 | €341 | +€202 | +146% |
| Profit (loss) for the period | 9904 | -€16,178 | -€26,267 | -€10,088 | -62.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,178 | -€26,267 | -€10,088 | -62.4% |
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 21 October 2026 via checked.be.