ACF ATELIER D'ARCHITECTURE: what changed
What changed
ACF ATELIER D'ARCHITECTURE
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€1,300
2024 · €125,928-€124,628
Equity
€129,229
2024 · €127,928+€1,301
Cash
€152,212
2024 · €141,224+€10,988
Balance sheet total
€189,646
2024 · €151,267+€38,379
Largest movements
Assets
- Receivables within one year +€28,911
up €28,911 (+2,605%), from €1,110 to €30,021
of which Trade receivables: +€21,793
- Cash +€10,988
up €10,988 (+7.8%), from €141,224 to €152,212
mainly Advances received (+€22,930) and Tax, wage and social debts (+€7,356)
- Tangible fixed assets -€3,039
down €3,039 (-43.1%), from €7,058 to €4,019
Equity and liabilities
- Advances received +€22,930
new in 2025: €22,930
- Tax, wage and social debts +€7,356
up €7,356 (+48.1%), from €15,293 to €22,649
of which Remuneration and social security: +€7,513
- Accrued charges and deferred income +€5,292
new in 2025: €5,292
Income statement
- Gross operating margin -€115,695
down €115,695 (-64.7%), from €178,914 to €63,219
- Staff costs +€52,734
up €52,734 (+3,296%), from €1,600 to €54,334
- Taxes -€45,885
down €45,885 (-95.0%), from €48,321 to €2,436
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.
Result 2024
€125,928
Gross operating margin
-€115,695
Staff costs
-€52,734
Depreciation
-€979
Other operating charges
+€2
Other operating items
-€995
Financial income
+€1,055
Financial charges
-€1,167
Taxes
+€45,885
Result 2025
€1,300
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,988
Investment
-€0
Financing
+€1
Cash 2024
€141,224
From operations (derived)
+€10,988
Net result for the year
+€1,300
Depreciation
+€3,039
Receivables within one year
-€28,911
Deferred charges and accrued income
-€1,519
Trade debts
+€46
Tax, wage and social debts
+€7,356
Advances received
+€22,930
Other debts
+€1,454
Accrued charges and deferred income
+€5,292
Investment (derived)
-€0
Investment in fixed assets (net)
-€0
Financing
+€1
Contributions, distributions and other
+€1
Cash 2025
€152,212
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,267 | €189,646 | +€38,379 | +25.4% |
| Fixed assets | 21/28 | €7,058 | €4,019 | -€3,039 | -43.1% |
| Tangible fixed assets | 22/27 | €7,058 | €4,019 | -€3,039 | -43.1% |
| Furniture and vehicles | 24 | €7,058 | €4,019 | -€3,039 | -43.1% |
| Current assets | 29/58 | €144,209 | €185,627 | +€41,418 | +28.7% |
| Amounts receivable within one year | 40/41 | €1,110 | €30,021 | +€28,911 | +2,605% |
| Trade receivables | 40 | €390 | €22,183 | +€21,793 | +5,588% |
| Other amounts receivable | 41 | €720 | €7,838 | +€7,118 | +989% |
| Cash at bank and in hand | 54/58 | €141,224 | €152,212 | +€10,988 | +7.8% |
| Deferred charges and accrued income | 490/1 | €1,875 | €3,394 | +€1,519 | +81.0% |
| Total equity and liabilities | 10/49 | €151,267 | €189,646 | +€38,379 | +25.4% |
| Equity | 10/15 | €127,928 | €129,229 | +€1,301 | +1.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €65,000 | €65,000 | = | 0.0% |
| Distributable reserves | 133 | €65,000 | €65,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,928 | €62,229 | +€1,301 | +2.1% |
| Amounts payable | 17/49 | €23,339 | €60,417 | +€37,078 | +159% |
| Amounts payable within one year | 42/48 | €23,339 | €55,125 | +€31,786 | +136% |
| Trade debts | 44 | €2,836 | €2,882 | +€46 | +1.6% |
| Suppliers | 440/4 | €2,836 | €2,882 | +€46 | +1.6% |
| Advances received on contracts in progress | 46 | - | €22,930 | +€22,930 | |
| Taxes, remuneration and social security | 45 | €15,293 | €22,649 | +€7,356 | +48.1% |
| Taxes | 450/3 | €15,293 | €15,136 | -€157 | -1.0% |
| Remuneration and social security | 454/9 | - | €7,513 | +€7,513 | |
| Other amounts payable | 47/48 | €5,210 | €6,664 | +€1,454 | +27.9% |
| Accrued charges and deferred income | 492/3 | - | €5,292 | +€5,292 | |
| Non-recurring operating income | 76A | - | €108 | +€108 | |
| Remuneration, social security and pensions | 62 | €1,600 | €54,334 | +€52,734 | +3,296% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,060 | €3,039 | +€979 | +47.5% |
| Other operating charges | 640/8 | €880 | €878 | -€2 | -0.2% |
| Non-recurring operating charges | 66A | - | €995 | +€995 | |
| Gross operating margin | 9900 | €178,914 | €63,219 | -€115,695 | -64.7% |
| Operating profit (loss) | 9901 | €174,374 | €3,973 | -€170,401 | -97.7% |
| Financial income | 75/76B | €30 | €1,085 | +€1,055 | +3,517% |
| Recurring financial income | 75 | €30 | €1,085 | +€1,055 | +3,517% |
| Financial charges | 65/66B | €155 | €1,322 | +€1,167 | +753% |
| Recurring financial charges | 65 | €155 | €1,322 | +€1,167 | +753% |
| Profit (loss) for the period before taxes | 9903 | €174,249 | €3,736 | -€170,513 | -97.9% |
| Income taxes | 67/77 | €48,321 | €2,436 | -€45,885 | -95.0% |
| Profit (loss) for the period | 9904 | €125,928 | €1,300 | -€124,628 | -99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €125,928 | €1,300 | -€124,628 | -99.0% |
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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 1 November 2026 via checked.be.