ACL 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.
ACL ARCHITECTURE
Largest movements
- Cash +€113,935
up €113,935 (+42.2%), from €269,717 to €383,653
mainly Net result for the year (+€86,036) and Depreciation (+€58,113)
- Receivables within one year -€47,231
down €47,231 (-25.1%), from €188,011 to €140,780
of which Trade receivables: -€89,086
- Tangible fixed assets +€33,297
up €33,297 (+58.3%), from €57,147 to €90,444
of which Plant, machinery and equipment: +€31,659
- Intangible fixed assets -€25,200
down €25,200 (-15.9%), from €158,400 to €133,200
- Reserves +€85,500
up €85,500 (+70.7%), from €120,860 to €206,360
of which Distributable reserves: +€85,500
- Other debts +€34,698
up €34,698 (+7.9%), from €440,488 to €475,186
- Current portion of long-term debt -€21,452
no longer reported in 2025 (was €21,452)
- Tax, wage and social debts -€16,503
no longer reported in 2025 (was €16,503)
- Trade debts -€7,977
no longer reported in 2025 (was €7,977)
- Gross operating margin +€68,804
up €68,804 (+51.0%), from €134,982 to €203,786
- Taxes +€16,246
up €16,246 (+73.2%), from €22,199 to €38,444
- Financial charges +€3,899
up €3,899 (+51.3%), from €7,602 to €11,501
- Depreciation +€3,017
up €3,017 (+5.5%), from €55,096 to €58,113
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 | €673,638 | €748,440 | +€74,802 | +11.1% |
| Fixed assets | 21/28 | €215,910 | €224,007 | +€8,097 | +3.8% |
| Intangible fixed assets | 21 | €158,400 | €133,200 | -€25,200 | -15.9% |
| Tangible fixed assets | 22/27 | €57,147 | €90,444 | +€33,297 | +58.3% |
| Plant, machinery and equipment | 23 | €39,996 | €71,655 | +€31,659 | +79.2% |
| Furniture and vehicles | 24 | €17,150 | €18,789 | +€1,639 | +9.6% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €457,728 | €524,433 | +€66,704 | +14.6% |
| Amounts receivable within one year | 40/41 | €188,011 | €140,780 | -€47,231 | -25.1% |
| Trade receivables | 40 | €181,038 | €91,952 | -€89,086 | -49.2% |
| Other amounts receivable | 41 | €6,973 | €48,828 | +€41,855 | +600% |
| Cash at bank and in hand | 54/58 | €269,717 | €383,653 | +€113,935 | +42.2% |
| Total equity and liabilities | 10/49 | €673,638 | €748,440 | +€74,802 | +11.1% |
| Equity | 10/15 | €187,217 | €273,253 | +€86,036 | +46.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,860 | €206,360 | +€85,500 | +70.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €119,000 | €204,500 | +€85,500 | +71.8% |
| Profit (loss) carried forward | 14 | €47,757 | €48,293 | +€536 | +1.1% |
| Amounts payable | 17/49 | €486,421 | €475,186 | -€11,234 | -2.3% |
| Amounts payable within one year | 42/48 | €486,421 | €475,186 | -€11,234 | -2.3% |
| Current portion of amounts payable after more than one year | 42 | €21,452 | - | -€21,452 | |
| Trade debts | 44 | €7,977 | - | -€7,977 | |
| Suppliers | 440/4 | €7,977 | - | -€7,977 | |
| Taxes, remuneration and social security | 45 | €16,503 | - | -€16,503 | |
| Taxes | 450/3 | €16,503 | - | -€16,503 | |
| Other amounts payable | 47/48 | €440,488 | €475,186 | +€34,698 | +7.9% |
| Non-recurring operating income | 76A | €400 | €1,355 | +€955 | +239% |
| Remuneration, social security and pensions | 62 | €9,828 | €7,909 | -€1,919 | -19.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,096 | €58,113 | +€3,017 | +5.5% |
| Other operating charges | 640/8 | €748 | €1,783 | +€1,035 | +138% |
| Gross operating margin | 9900 | €134,982 | €203,786 | +€68,804 | +51.0% |
| Operating profit (loss) | 9901 | €69,310 | €135,981 | +€66,671 | +96.2% |
| Financial charges | 65/66B | €7,602 | €11,501 | +€3,899 | +51.3% |
| Recurring financial charges | 65 | €7,602 | €11,501 | +€3,899 | +51.3% |
| Profit (loss) for the period before taxes | 9903 | €61,708 | €124,480 | +€62,772 | +102% |
| Income taxes | 67/77 | €22,199 | €38,444 | +€16,246 | +73.2% |
| Profit (loss) for the period | 9904 | €39,510 | €86,036 | +€46,526 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €39,510 | €86,036 | +€46,526 | +118% |
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 20 October 2026 via checked.be.