ACP Architecture & Design: 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.
ACP Architecture & Design
Largest movements
- Receivables within one year +€13,026
up €13,026 (+498%), from €2,616 to €15,642
of which Trade receivables: +€13,100
- Cash -€3,758
down €3,758 (-65.5%), from €5,739 to €1,981
mainly Receivables within one year (-€13,026) and Tax, wage and social debts (-€1,355)
- Deferred charges and accrued income -€867
down €867 (-91.0%), from €953 to €86
- Formation expenses -€400
down €400 (-67.1%), from €595 to €196
- Tangible fixed assets -€388
down €388 (-100%), from €388 to €0
- Trade debts +€8,242
up €8,242 (+540%), from €1,527 to €9,768
- Tax, wage and social debts -€1,355
down €1,355 (-39.5%), from €3,434 to €2,078
- Other debts +€520
up €520, from €0 to €520
- Profit (loss) carried forward +€207
up €207 (+62.7%), from €331 to €538
- Gross operating margin -€1,969
down €1,969 (-55.8%), from €3,528 to €1,559
- Other operating charges -€1,114
down €1,114 (-68.5%), from €1,626 to €512
- Depreciation -€896
down €896 (-69.2%), from €1,296 to €400
- Taxes +€112
up €112 (+85.2%), from €131 to €243
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 | €10,291 | €17,905 | +€7,614 | +74.0% |
| Formation expenses | 20 | €595 | €196 | -€400 | -67.1% |
| Fixed assets | 21/28 | €388 | €0 | -€388 | -100% |
| Tangible fixed assets | 22/27 | €388 | €0 | -€388 | -100% |
| Furniture and vehicles | 24 | €388 | €0 | -€388 | -100% |
| Current assets | 29/58 | €9,308 | €17,709 | +€8,401 | +90.3% |
| Amounts receivable within one year | 40/41 | €2,616 | €15,642 | +€13,026 | +498% |
| Trade receivables | 40 | €2,420 | €15,520 | +€13,100 | +541% |
| Other amounts receivable | 41 | €196 | €122 | -€74 | -37.8% |
| Cash at bank and in hand | 54/58 | €5,739 | €1,981 | -€3,758 | -65.5% |
| Deferred charges and accrued income | 490/1 | €953 | €86 | -€867 | -91.0% |
| Total equity and liabilities | 10/49 | €10,291 | €17,905 | +€7,614 | +74.0% |
| Equity | 10/15 | €5,331 | €5,538 | +€207 | +3.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €331 | €538 | +€207 | +62.7% |
| Amounts payable | 17/49 | €4,960 | €12,367 | +€7,406 | +149% |
| Amounts payable within one year | 42/48 | €4,960 | €12,367 | +€7,406 | +149% |
| Trade debts | 44 | €1,527 | €9,768 | +€8,242 | +540% |
| Suppliers | 440/4 | €1,527 | €9,768 | +€8,242 | +540% |
| Taxes, remuneration and social security | 45 | €3,434 | €2,078 | -€1,355 | -39.5% |
| Taxes | 450/3 | €3,434 | €2,078 | -€1,355 | -39.5% |
| Other amounts payable | 47/48 | €0 | €520 | +€520 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,296 | €400 | -€896 | -69.2% |
| Other operating charges | 640/8 | €1,626 | €512 | -€1,114 | -68.5% |
| Gross operating margin | 9900 | €3,528 | €1,559 | -€1,969 | -55.8% |
| Operating profit (loss) | 9901 | €607 | €647 | +€40 | +6.6% |
| Financial income | 75/76B | €25 | €0 | -€25 | -100.0% |
| Recurring financial income | 75 | €25 | €0 | -€25 | -100.0% |
| Financial charges | 65/66B | €207 | €197 | -€10 | -5.0% |
| Recurring financial charges | 65 | €207 | €197 | -€10 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €424 | €450 | +€26 | +6.1% |
| Income taxes | 67/77 | €131 | €243 | +€112 | +85.2% |
| Profit (loss) for the period | 9904 | €293 | €207 | -€86 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €293 | €207 | -€86 | -29.3% |
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 24 October 2026 via checked.be.