ACA-DUMON: 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.
What changed
ACA-DUMON
NACE 71.111, Activities of building architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€5,504
2024 · -€16,417+€21,921
Equity
€296,472
2024 · €352,822-€56,349
Cash
€167,985
2024 · €168,481-€496
Balance sheet total
€502,514
2024 · €582,781-€80,267
Largest movements
Assets
- Receivables after one year -€58,761
down €58,761 (-58.8%), from €100,000 to €41,239
- Tangible fixed assets -€25,588
down €25,588 (-11.2%), from €228,362 to €202,774
of which Land and buildings: -€23,202
Equity and liabilities
- Reserves -€56,349
down €56,349 (-16.9%), from €334,222 to €277,872
of which Distributable reserves: -€56,349
- Debts after one year -€20,825
down €20,825 (-12.1%), from €171,670 to €150,845
Income statement
- Gross operating margin +€23,458
up €23,458 (+32.3%), from €72,680 to €96,138
- Financial charges -€1,425
down €1,425 (-15.9%), from €8,946 to €7,520
- Other operating charges +€1,288
up €1,288 (+52.8%), from €2,438 to €3,726
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.
Result 2024
-€16,417
Gross operating margin
+€23,458
Staff costs
-€925
Depreciation
-€301
Other operating charges
-€1,288
Financial income
-€37
Financial charges
+€1,425
Taxes
-€410
Result 2025
€5,504
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.
From operations
+€83,095
Investment
-€1,691
Financing
-€81,899
Cash 2024
€168,481
From operations (derived)
+€83,095
Net result for the year
+€5,504
Depreciation
+€26,687
Receivables after one year
+€58,761
Receivables within one year
-€4,162
Deferred charges and accrued income
+€177
Trade debts
-€634
Tax, wage and social debts
-€3,061
Other debts
-€177
Investment (derived)
-€1,691
Investment in fixed assets (net)
-€1,691
Financing
-€81,899
Debts after one year
-€20,825
Current portion of long-term debt
+€779
Contributions, distributions and other
-€61,853
Cash 2025
€167,985
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €582,781 | €502,514 | -€80,267 | -13.8% |
| Fixed assets | 21/28 | €237,662 | €212,666 | -€24,996 | -10.5% |
| Intangible fixed assets | 21 | - | €593 | +€593 | |
| Tangible fixed assets | 22/27 | €228,362 | €202,774 | -€25,588 | -11.2% |
| Land and buildings | 22 | €213,362 | €190,160 | -€23,202 | -10.9% |
| Plant, machinery and equipment | 23 | €12,256 | €10,777 | -€1,479 | -12.1% |
| Furniture and vehicles | 24 | €2,745 | €1,837 | -€908 | -33.1% |
| Financial fixed assets | 28 | €9,300 | €9,300 | = | 0.0% |
| Current assets | 29/58 | €345,119 | €289,848 | -€55,271 | -16.0% |
| Amounts receivable after more than one year | 29 | €100,000 | €41,239 | -€58,761 | -58.8% |
| Other amounts receivable | 291 | €100,000 | €41,239 | -€58,761 | -58.8% |
| Amounts receivable within one year | 40/41 | €70,200 | €74,362 | +€4,162 | +5.9% |
| Trade receivables | 40 | €64,585 | €65,403 | +€818 | +1.3% |
| Other amounts receivable | 41 | €5,615 | €8,959 | +€3,344 | +59.6% |
| Cash at bank and in hand | 54/58 | €168,481 | €167,985 | -€496 | -0.3% |
| Deferred charges and accrued income | 490/1 | €6,438 | €6,261 | -€177 | -2.8% |
| Total equity and liabilities | 10/49 | €582,781 | €502,514 | -€80,267 | -13.8% |
| Equity | 10/15 | €352,822 | €296,472 | -€56,349 | -16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €334,222 | €277,872 | -€56,349 | -16.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €859 | €859 | = | 0.0% |
| Distributable reserves | 133 | €333,363 | €277,014 | -€56,349 | -16.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €229,959 | €206,042 | -€23,917 | -10.4% |
| Amounts payable after more than one year | 17 | €171,670 | €150,845 | -€20,825 | -12.1% |
| Financial debts | 170/4 | €171,670 | €150,845 | -€20,825 | -12.1% |
| Amounts payable within one year | 42/48 | €58,289 | €55,197 | -€3,092 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €20,046 | €20,825 | +€779 | +3.9% |
| Trade debts | 44 | €5,399 | €4,765 | -€634 | -11.7% |
| Suppliers | 440/4 | €5,399 | €4,765 | -€634 | -11.7% |
| Taxes, remuneration and social security | 45 | €32,534 | €29,473 | -€3,061 | -9.4% |
| Taxes | 450/3 | €18,947 | €16,208 | -€2,740 | -14.5% |
| Remuneration and social security | 454/9 | €13,586 | €13,265 | -€321 | -2.4% |
| Other amounts payable | 47/48 | €310 | €134 | -€177 | -56.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €54,664 | €55,590 | +€925 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,386 | €26,687 | +€301 | +1.1% |
| Other operating charges | 640/8 | €2,438 | €3,726 | +€1,288 | +52.8% |
| Gross operating margin | 9900 | €72,680 | €96,138 | +€23,458 | +32.3% |
| Operating profit (loss) | 9901 | -€10,808 | €10,135 | +€20,943 | |
| Financial income | 75/76B | €3,545 | €3,508 | -€37 | -1.0% |
| Recurring financial income | 75 | €3,545 | €3,508 | -€37 | -1.0% |
| Financial charges | 65/66B | €8,946 | €7,520 | -€1,425 | -15.9% |
| Recurring financial charges | 65 | €8,946 | €7,520 | -€1,425 | -15.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,209 | €6,123 | +€22,331 | |
| Income taxes | 67/77 | €209 | €619 | +€410 | +196.5% |
| Profit (loss) for the period | 9904 | -€16,417 | €5,504 | +€21,921 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,417 | €5,504 | +€21,921 |
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 1 October 2026 via checked.be.