ARCHITECTENBUREAU A. 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.
ARCHITECTENBUREAU A. VAN ACKER
Largest movements
- Stocks and contracts +€100,000
up €100,000, from €0 to €100,000
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Receivables within one year -€17,438
down €17,438 (-34.1%), from €51,191 to €33,753
of which Other amounts receivable: -€27,379
- Cash -€13,155
down €13,155 (-32.9%), from €39,991 to €26,836
mainly Stocks and contracts (-€100,000) and Contributions, distributions and other (-€70,000)
- Tangible fixed assets -€8,210
down €8,210 (-27.4%), from €29,986 to €21,776
- Trade debts -€24,398
down €24,398 (-73.6%), from €33,149 to €8,751
- Other debts -€10,000
down €10,000 (-10.0%), from €100,000 to €90,000
- Tax, wage and social debts -€5,877
down €5,877 (-36.0%), from €16,342 to €10,465
- Taxes +€1,417
up €1,417 (+5.7%), from €25,061 to €26,478
- Gross operating margin -€1,217
down €1,217 (-1.1%), from €106,804 to €105,587
- Financial income +€1,199
up €1,199 (+1,609%), from €75 to €1,273
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 | €225,482 | €186,758 | -€38,724 | -17.2% |
| Fixed assets | 21/28 | €29,986 | €21,776 | -€8,210 | -27.4% |
| Tangible fixed assets | 22/27 | €29,986 | €21,776 | -€8,210 | -27.4% |
| Furniture and vehicles | 24 | €29,986 | €21,776 | -€8,210 | -27.4% |
| Current assets | 29/58 | €195,496 | €164,981 | -€30,514 | -15.6% |
| Stocks and contracts in progress | 3 | €0 | €100,000 | +€100,000 | |
| Contracts in progress | 37 | €0 | €100,000 | +€100,000 | |
| Amounts receivable within one year | 40/41 | €51,191 | €33,753 | -€17,438 | -34.1% |
| Trade receivables | 40 | €19,804 | €29,746 | +€9,941 | +50.2% |
| Other amounts receivable | 41 | €31,387 | €4,008 | -€27,379 | -87.2% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €39,991 | €26,836 | -€13,155 | -32.9% |
| Deferred charges and accrued income | 490/1 | €4,313 | €4,392 | +€79 | +1.8% |
| Total equity and liabilities | 10/49 | €225,482 | €186,758 | -€38,724 | -17.2% |
| Equity | 10/15 | €75,991 | €77,541 | +€1,551 | +2.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,949 | €15,949 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €15,949 | €15,949 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,441 | €42,992 | +€1,551 | +3.7% |
| Amounts payable | 17/49 | €149,491 | €109,216 | -€40,275 | -26.9% |
| Amounts payable within one year | 42/48 | €149,491 | €109,216 | -€40,275 | -26.9% |
| Trade debts | 44 | €33,149 | €8,751 | -€24,398 | -73.6% |
| Suppliers | 440/4 | €33,149 | €8,751 | -€24,398 | -73.6% |
| Taxes, remuneration and social security | 45 | €16,342 | €10,465 | -€5,877 | -36.0% |
| Taxes | 450/3 | €16,342 | €10,465 | -€5,877 | -36.0% |
| Other amounts payable | 47/48 | €100,000 | €90,000 | -€10,000 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,510 | €8,210 | +€700 | +9.3% |
| Other operating charges | 640/8 | €525 | €578 | +€53 | +10.0% |
| Gross operating margin | 9900 | €106,804 | €105,587 | -€1,217 | -1.1% |
| Operating profit (loss) | 9901 | €98,769 | €96,799 | -€1,970 | -2.0% |
| Financial income | 75/76B | €75 | €1,273 | +€1,199 | +1,609% |
| Recurring financial income | 75 | €75 | €1,273 | +€1,199 | +1,609% |
| Financial charges | 65/66B | €40 | €44 | +€4 | +9.6% |
| Recurring financial charges | 65 | €40 | €44 | +€4 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €98,804 | €98,029 | -€775 | -0.8% |
| Income taxes | 67/77 | €25,061 | €26,478 | +€1,417 | +5.7% |
| Profit (loss) for the period | 9904 | €73,743 | €71,551 | -€2,193 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €73,743 | €71,551 | -€2,193 | -3.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.