Architect Joris Van Acker: 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.
Architect Joris Van Acker
Largest movements
- Receivables within one year +€12,923
up €12,923 (+53.6%), from €24,105 to €37,028
of which Trade receivables: +€13,873
- Cash -€7,636
down €7,636 (-22.2%), from €34,389 to €26,753
mainly Trade debts (-€15,500) and Receivables within one year (-€12,923)
- Trade debts -€15,500
down €15,500 (-99.0%), from €15,664 to €163
- Profit (loss) carried forward +€11,170
up €11,170 (+98.8%), from -€11,307 to -€137
- Other debts +€4,997
up €4,997 (+20.5%), from €24,316 to €29,313
- Tax, wage and social debts +€4,648
up €4,648 (+81.7%), from €5,690 to €10,338
of which Taxes: +€4,632
- Gross operating margin +€20,798
up €20,798, from -€5,925 to €14,873
- Taxes +€2,055
up €2,055 (+879.5%), from €234 to €2,288
- Depreciation -€972
down €972 (-100.0%), from €972 to €0
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,629 | €63,943 | +€5,314 | +9.1% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €58,629 | €63,943 | +€5,314 | +9.1% |
| Amounts receivable within one year | 40/41 | €24,105 | €37,028 | +€12,923 | +53.6% |
| Trade receivables | 40 | €23,155 | €37,028 | +€13,873 | +59.9% |
| Other amounts receivable | 41 | €950 | €0 | -€950 | -100.0% |
| Cash at bank and in hand | 54/58 | €34,389 | €26,753 | -€7,636 | -22.2% |
| Deferred charges and accrued income | 490/1 | €135 | €163 | +€28 | +20.4% |
| Total equity and liabilities | 10/49 | €58,629 | €63,943 | +€5,314 | +9.1% |
| Equity | 10/15 | €12,959 | €24,129 | +€11,170 | +86.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €19,266 | €19,266 | = | 0.0% |
| Distributable reserves | 133 | €19,266 | €19,266 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,307 | -€137 | +€11,170 | +98.8% |
| Amounts payable | 17/49 | €45,670 | €39,814 | -€5,856 | -12.8% |
| Amounts payable within one year | 42/48 | €45,670 | €39,814 | -€5,856 | -12.8% |
| Trade debts | 44 | €15,664 | €163 | -€15,500 | -99.0% |
| Suppliers | 440/4 | €15,664 | €163 | -€15,500 | -99.0% |
| Taxes, remuneration and social security | 45 | €5,690 | €10,338 | +€4,648 | +81.7% |
| Taxes | 450/3 | €3,751 | €8,383 | +€4,632 | +123.5% |
| Remuneration and social security | 454/9 | €1,939 | €1,955 | +€16 | +0.8% |
| Other amounts payable | 47/48 | €24,316 | €29,313 | +€4,997 | +20.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €0 | -€972 | -100.0% |
| Other operating charges | 640/8 | €1,220 | €1,233 | +€13 | +1.0% |
| Gross operating margin | 9900 | -€5,925 | €14,873 | +€20,798 | |
| Operating profit (loss) | 9901 | -€8,117 | €13,640 | +€21,757 | |
| Financial charges | 65/66B | €209 | €182 | -€27 | -13.0% |
| Recurring financial charges | 65 | €209 | €182 | -€27 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | -€8,326 | €13,458 | +€21,784 | |
| Income taxes | 67/77 | €234 | €2,288 | +€2,055 | +879.5% |
| Profit (loss) for the period | 9904 | -€8,560 | €11,170 | +€19,730 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,560 | €11,170 | +€19,730 |
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 12 October 2026 via checked.be.