ARCHITECTENBURO MARK 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.
ARCHITECTENBURO MARK VAN ACKER
Largest movements
- Tangible fixed assets -€32,006
down €32,006 (-10.8%), from €296,209 to €264,203
of which Land and buildings: -€26,559
- Cash -€17,972
down €17,972 (-33.7%), from €53,362 to €35,390
mainly Other debts (-€39,005) and Trade debts (-€11,112)
- Receivables within one year -€6,226
down €6,226 (-45.8%), from €13,587 to €7,362
of which Trade receivables: -€4,571
- Deferred charges and accrued income +€5,431
new in 2025: €5,431
- Other debts -€39,005
down €39,005 (-50.9%), from €76,597 to €37,592
- Trade debts -€11,112
down €11,112 (-69.0%), from €16,114 to €5,002
- Tax, wage and social debts +€5,697
up €5,697 (+1,372%), from €415 to €6,112
- Reserves -€5,685
down €5,685 (-4.5%), from €127,587 to €121,902
of which Distributable reserves: -€5,685
- Gross operating margin -€77,171
down €77,171 (-63.6%), from €121,277 to €44,106
- Taxes -€24,618
down €24,618 (-97.4%), from €25,266 to €649
- Depreciation +€1,475
up €1,475 (+4.0%), from €37,211 to €38,687
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 | €363,158 | €312,386 | -€50,772 | -14.0% |
| Fixed assets | 21/28 | €296,209 | €264,203 | -€32,006 | -10.8% |
| Tangible fixed assets | 22/27 | €296,209 | €264,203 | -€32,006 | -10.8% |
| Land and buildings | 22 | €258,513 | €231,954 | -€26,559 | -10.3% |
| Plant, machinery and equipment | 23 | €32,350 | €27,500 | -€4,850 | -15.0% |
| Furniture and vehicles | 24 | €5,347 | €4,749 | -€598 | -11.2% |
| Current assets | 29/58 | €66,949 | €48,183 | -€18,766 | -28.0% |
| Amounts receivable within one year | 40/41 | €13,587 | €7,362 | -€6,226 | -45.8% |
| Trade receivables | 40 | €4,571 | - | -€4,571 | |
| Other amounts receivable | 41 | €9,016 | €7,362 | -€1,654 | -18.3% |
| Cash at bank and in hand | 54/58 | €53,362 | €35,390 | -€17,972 | -33.7% |
| Deferred charges and accrued income | 490/1 | - | €5,431 | +€5,431 | |
| Total equity and liabilities | 10/49 | €363,158 | €312,386 | -€50,772 | -14.0% |
| Equity | 10/15 | €229,987 | €224,048 | -€5,939 | -2.6% |
| Contributions | 10/11 | €102,400 | €102,400 | = | 0.0% |
| Reserves | 13 | €127,587 | €121,902 | -€5,685 | -4.5% |
| Tax-exempt reserves | 132 | €22,000 | €22,000 | = | 0.0% |
| Distributable reserves | 133 | €105,587 | €99,902 | -€5,685 | -5.4% |
| Profit (loss) carried forward | 14 | - | -€254 | -€254 | |
| Amounts payable | 17/49 | €133,171 | €88,338 | -€44,833 | -33.7% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €94,821 | €50,398 | -€44,423 | -46.8% |
| Current portion of amounts payable after more than one year | 42 | €1,695 | €1,692 | -€3 | -0.2% |
| Trade debts | 44 | €16,114 | €5,002 | -€11,112 | -69.0% |
| Suppliers | 440/4 | €16,114 | €5,002 | -€11,112 | -69.0% |
| Taxes, remuneration and social security | 45 | €415 | €6,112 | +€5,697 | +1,372% |
| Taxes | 450/3 | €415 | €6,112 | +€5,697 | +1,372% |
| Other amounts payable | 47/48 | €76,597 | €37,592 | -€39,005 | -50.9% |
| Accrued charges and deferred income | 492/3 | €3,350 | €2,940 | -€410 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,211 | €38,687 | +€1,475 | +4.0% |
| Other operating charges | 640/8 | €2,668 | €1,563 | -€1,104 | -41.4% |
| Gross operating margin | 9900 | €121,277 | €44,106 | -€77,171 | -63.6% |
| Operating profit (loss) | 9901 | €81,398 | €3,856 | -€77,542 | -95.3% |
| Financial income | 75/76B | €364 | €5 | -€359 | -98.6% |
| Recurring financial income | 75 | €364 | €5 | -€359 | -98.6% |
| Financial charges | 65/66B | €4,254 | €3,467 | -€787 | -18.5% |
| Recurring financial charges | 65 | €4,254 | €3,467 | -€787 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €77,509 | €394 | -€77,114 | -99.5% |
| Income taxes | 67/77 | €25,266 | €649 | -€24,618 | -97.4% |
| Profit (loss) for the period | 9904 | €52,242 | -€254 | -€52,497 | |
| Profit (loss) for the period to be appropriated | 9905 | €52,242 | -€254 | -€52,497 |
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 23 October 2026 via checked.be.