AC PLUS ARCHITECTURE: 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 PLUS ARCHITECTURE
Largest movements
- Cash -€22,445
down €22,445 (-24.3%), from €92,242 to €69,797
mainly Contributions, distributions and other (-€30,000) and Investment in fixed assets (net) (-€13,887)
- Receivables within one year +€5,514
up €5,514 (+21.0%), from €26,268 to €31,781
of which Trade receivables: +€6,514
- Deferred charges and accrued income +€2,086
up €2,086 (+53.2%), from €3,917 to €6,003
- Profit (loss) carried forward +€17,432
up €17,432 (+65.8%), from €26,473 to €43,905
- Other debts -€10,331
down €10,331 (-25.4%), from €40,623 to €30,292
- Debts after one year -€9,000
down €9,000 (-22.8%), from €39,411 to €30,411
- Tax, wage and social debts -€7,758
down €7,758 (-29.3%), from €26,438 to €18,680
of which Taxes: -€7,792
- Trade debts -€3,248
down €3,248 (-15.8%), from €20,542 to €17,294
- Gross operating margin +€54,139
up €54,139 (+199%), from €27,188 to €81,327
- Taxes +€11,652
up €11,652 (+587%), from €1,985 to €13,637
- Other operating charges +€3,727
up €3,727 (+104%), from €3,574 to €7,301
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 | €182,782 | €170,041 | -€12,741 | -7.0% |
| Fixed assets | 21/28 | €60,356 | €62,460 | +€2,105 | +3.5% |
| Intangible fixed assets | 21 | - | €576 | +€576 | |
| Tangible fixed assets | 22/27 | €60,277 | €61,806 | +€1,529 | +2.5% |
| Land and buildings | 22 | €52,183 | €48,817 | -€3,366 | -6.5% |
| Plant, machinery and equipment | 23 | €6,826 | €5,988 | -€838 | -12.3% |
| Furniture and vehicles | 24 | €1,269 | €7,002 | +€5,733 | +452% |
| Financial fixed assets | 28 | €78 | €78 | = | 0.0% |
| Current assets | 29/58 | €122,427 | €107,581 | -€14,846 | -12.1% |
| Amounts receivable within one year | 40/41 | €26,268 | €31,781 | +€5,514 | +21.0% |
| Trade receivables | 40 | €25,268 | €31,781 | +€6,514 | +25.8% |
| Other amounts receivable | 41 | €1,000 | - | -€1,000 | |
| Cash at bank and in hand | 54/58 | €92,242 | €69,797 | -€22,445 | -24.3% |
| Deferred charges and accrued income | 490/1 | €3,917 | €6,003 | +€2,086 | +53.2% |
| Total equity and liabilities | 10/49 | €182,782 | €170,041 | -€12,741 | -7.0% |
| Equity | 10/15 | €46,933 | €64,365 | +€17,432 | +37.1% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,473 | €43,905 | +€17,432 | +65.8% |
| Amounts payable | 17/49 | €135,849 | €105,676 | -€30,173 | -22.2% |
| Amounts payable after more than one year | 17 | €39,411 | €30,411 | -€9,000 | -22.8% |
| Financial debts | 170/4 | €39,411 | €30,411 | -€9,000 | -22.8% |
| Amounts payable within one year | 42/48 | €96,438 | €75,265 | -€21,174 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €8,837 | €9,000 | +€163 | +1.8% |
| Trade debts | 44 | €20,542 | €17,294 | -€3,248 | -15.8% |
| Suppliers | 440/4 | €20,542 | €17,294 | -€3,248 | -15.8% |
| Taxes, remuneration and social security | 45 | €26,438 | €18,680 | -€7,758 | -29.3% |
| Taxes | 450/3 | €21,530 | €13,738 | -€7,792 | -36.2% |
| Remuneration and social security | 454/9 | €4,907 | €4,942 | +€35 | +0.7% |
| Other amounts payable | 47/48 | €40,623 | €30,292 | -€10,331 | -25.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,091 | €11,783 | -€308 | -2.5% |
| Other operating charges | 640/8 | €3,574 | €7,301 | +€3,727 | +104% |
| Gross operating margin | 9900 | €27,188 | €81,327 | +€54,139 | +199% |
| Operating profit (loss) | 9901 | €11,523 | €62,243 | +€50,720 | +440% |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,346 | €1,174 | -€171 | -12.7% |
| Recurring financial charges | 65 | €1,346 | €1,174 | -€171 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €10,181 | €61,069 | +€50,888 | +500% |
| Income taxes | 67/77 | €1,985 | €13,637 | +€11,652 | +587% |
| Profit (loss) for the period | 9904 | €8,196 | €47,432 | +€39,236 | +479% |
| Profit (loss) for the period to be appropriated | 9905 | €8,196 | €47,432 | +€39,236 | +479% |
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 18 October 2026 via checked.be.