AC ONTWERPBURO: what changed
AC ONTWERPBURO
Largest movements
- Receivables within one year +€76,788
up €76,788 (+71.7%), from €107,094 to €183,883
of which Other amounts receivable: +€79,213
- Deferred charges and accrued income +€6,590
up €6,590 (+46.2%), from €14,267 to €20,858
- Debts after one year +€56,705
new in 2025: €56,705
- Reserves +€40,981
up €40,981 (+12.1%), from €337,313 to €378,294
- Short-term financial debts -€17,486
down €17,486 (-76.7%), from €22,805 to €5,319
- Current portion of long-term debt +€13,829
up €13,829, from €0 to €13,829
- Tax, wage and social debts -€5,818
down €5,818 (-10.3%), from €56,217 to €50,399
of which Taxes: -€5,878
- Gross operating margin -€32,944
down €32,944 (-41.2%), from €79,907 to €46,963
- Taxes -€9,322
down €9,322 (-34.2%), from €27,257 to €17,936
- Financial income -€2,563
down €2,563 (-13.2%), from €19,351 to €16,788
- Other operating charges -€1,032
down €1,032 (-49.8%), from €2,072 to €1,040
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts. So the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €440,344 | €523,636 | +€83,292 | +18.9% |
| Fixed assets | 21/28 | €183 | €95 | -€87 | -47.7% |
| Tangible fixed assets | 22/27 | €183 | €95 | -€87 | -47.7% |
| Furniture and vehicles | 24 | €183 | €95 | -€87 | -47.7% |
| Current assets | 29/58 | €440,161 | €523,540 | +€83,379 | +18.9% |
| Amounts receivable after more than one year | 29 | €318,800 | €318,800 | = | 0.0% |
| Other amounts receivable | 291 | €318,800 | €318,800 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €107,094 | €183,883 | +€76,788 | +71.7% |
| Trade receivables | 40 | €2,570 | €145 | -€2,425 | -94.4% |
| Other amounts receivable | 41 | €104,524 | €183,738 | +€79,213 | +75.8% |
| Deferred charges and accrued income | 490/1 | €14,267 | €20,858 | +€6,590 | +46.2% |
| Total equity and liabilities | 10/49 | €440,344 | €523,636 | +€83,292 | +18.9% |
| Equity | 10/15 | €343,513 | €384,494 | +€40,981 | +11.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €337,313 | €378,294 | +€40,981 | +12.1% |
| Distributable reserves | 133 | €337,313 | €378,294 | +€40,981 | +12.1% |
| Amounts payable | 17/49 | €96,831 | €139,141 | +€42,310 | +43.7% |
| Amounts payable after more than one year | 17 | - | €56,705 | +€56,705 | |
| Financial debts | 170/4 | - | €56,705 | +€56,705 | |
| Amounts payable within one year | 42/48 | €87,573 | €72,937 | -€14,636 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | €13,829 | +€13,829 | |
| Financial debts | 43 | €22,805 | €5,319 | -€17,486 | -76.7% |
| Credit institutions | 430/8 | €22,805 | €5,319 | -€17,486 | -76.7% |
| Trade debts | 44 | €6,250 | €1,789 | -€4,461 | -71.4% |
| Suppliers | 440/4 | €6,250 | €1,789 | -€4,461 | -71.4% |
| Taxes, remuneration and social security | 45 | €56,217 | €50,399 | -€5,818 | -10.3% |
| Taxes | 450/3 | €55,117 | €49,239 | -€5,878 | -10.7% |
| Remuneration and social security | 454/9 | €1,100 | €1,160 | +€60 | +5.5% |
| Other amounts payable | 47/48 | €2,300 | €1,600 | -€700 | -30.4% |
| Accrued charges and deferred income | 492/3 | €9,258 | €9,500 | +€242 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87 | €87 | = | 0.0% |
| Other operating charges | 640/8 | €2,072 | €1,040 | -€1,032 | -49.8% |
| Gross operating margin | 9900 | €79,907 | €46,963 | -€32,944 | -41.2% |
| Operating profit (loss) | 9901 | €77,748 | €45,836 | -€31,912 | -41.0% |
| Financial income | 75/76B | €19,351 | €16,788 | -€2,563 | -13.2% |
| Recurring financial income | 75 | €19,351 | €16,788 | -€2,563 | -13.2% |
| Financial charges | 65/66B | €3,463 | €3,707 | +€244 | +7.1% |
| Recurring financial charges | 65 | €3,463 | €3,707 | +€244 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €93,636 | €58,917 | -€34,719 | -37.1% |
| Income taxes | 67/77 | €27,257 | €17,936 | -€9,322 | -34.2% |
| Profit (loss) for the period | 9904 | €66,379 | €40,981 | -€25,397 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €66,379 | €40,981 | -€25,397 | -38.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.