VAN ACKER STEFAAN, ARCHITECT: 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.
VAN ACKER STEFAAN, ARCHITECT
Largest movements
- Receivables after one year -€47,040
down €47,040 (-75.0%), from €62,690 to €15,650
- Tangible fixed assets -€6,438
down €6,438 (-12.6%), from €51,047 to €44,609
of which Land and buildings: -€5,214
- Receivables within one year -€5,527
no longer reported in 2026 (was €5,527)
- Cash -€1,833
down €1,833 (-3.8%), from €48,338 to €46,505
mainly Other debts (-€43,678) and Debts after one year (-€35,540)
- Other debts -€43,678
down €43,678 (-83.5%), from €52,294 to €8,616
- Debts after one year -€35,540
no longer reported in 2026 (was €35,540)
- Profit (loss) carried forward +€27,259
no longer reported in 2026 (was -€27,259)
- Current portion of long-term debt -€25,739
down €25,739 (-42.0%), from €61,278 to €35,540
- Reserves +€20,645
up €20,645 (+89.8%), from €22,980 to €43,625
- Taxes +€13,313
up €13,313 (+268%), from €4,973 to €18,287
- Other operating charges -€4,061
down €4,061 (-68.9%), from €5,892 to €1,832
- Financial charges -€1,849
down €1,849 (-43.9%), from €4,210 to €2,361
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,057 | €107,120 | -€60,937 | -36.3% |
| Fixed assets | 21/28 | €51,047 | €44,609 | -€6,438 | -12.6% |
| Tangible fixed assets | 22/27 | €51,047 | €44,609 | -€6,438 | -12.6% |
| Land and buildings | 22 | €48,401 | €43,187 | -€5,214 | -10.8% |
| Furniture and vehicles | 24 | €2,646 | €1,422 | -€1,224 | -46.3% |
| Current assets | 29/58 | €117,010 | €62,511 | -€54,499 | -46.6% |
| Amounts receivable after more than one year | 29 | €62,690 | €15,650 | -€47,040 | -75.0% |
| Other amounts receivable | 291 | €62,690 | €15,650 | -€47,040 | -75.0% |
| Amounts receivable within one year | 40/41 | €5,527 | - | -€5,527 | |
| Other amounts receivable | 41 | €5,527 | - | -€5,527 | |
| Cash at bank and in hand | 54/58 | €48,338 | €46,505 | -€1,833 | -3.8% |
| Deferred charges and accrued income | 490/1 | €456 | €356 | -€100 | -21.9% |
| Total equity and liabilities | 10/49 | €168,057 | €107,120 | -€60,937 | -36.3% |
| Equity | 10/15 | €1,921 | €49,825 | +€47,904 | +2,494% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €22,980 | €43,625 | +€20,645 | +89.8% |
| Distributable reserves | 133 | €22,980 | €43,625 | +€20,645 | +89.8% |
| Profit (loss) carried forward | 14 | -€27,259 | - | +€27,259 | |
| Amounts payable | 17/49 | €166,136 | €57,295 | -€108,841 | -65.5% |
| Amounts payable after more than one year | 17 | €35,540 | - | -€35,540 | |
| Financial debts | 170/4 | €35,540 | - | -€35,540 | |
| Amounts payable within one year | 42/48 | €128,232 | €55,095 | -€73,138 | -57.0% |
| Current portion of amounts payable after more than one year | 42 | €61,278 | €35,540 | -€25,739 | -42.0% |
| Trade debts | 44 | €1,440 | €1,073 | -€367 | -25.5% |
| Suppliers | 440/4 | €1,440 | €1,073 | -€367 | -25.5% |
| Taxes, remuneration and social security | 45 | €13,220 | €9,866 | -€3,354 | -25.4% |
| Taxes | 450/3 | €8,720 | €5,367 | -€3,354 | -38.5% |
| Remuneration and social security | 454/9 | €4,499 | €4,499 | = | 0.0% |
| Other amounts payable | 47/48 | €52,294 | €8,616 | -€43,678 | -83.5% |
| Accrued charges and deferred income | 492/3 | €2,364 | €2,200 | -€164 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,191 | €6,438 | +€247 | +4.0% |
| Other operating charges | 640/8 | €5,892 | €1,832 | -€4,061 | -68.9% |
| Non-recurring operating charges | 66A | €44,735 | - | -€44,735 | |
| Gross operating margin | 9900 | €82,387 | €82,062 | -€325 | -0.4% |
| Operating profit (loss) | 9901 | €25,569 | €73,792 | +€48,223 | +189% |
| Financial income | 75/76B | €893 | €460 | -€432 | -48.4% |
| Recurring financial income | 75 | €893 | €460 | -€432 | -48.4% |
| Financial charges | 65/66B | €4,210 | €2,361 | -€1,849 | -43.9% |
| Recurring financial charges | 65 | €4,210 | €2,361 | -€1,849 | -43.9% |
| Profit (loss) for the period before taxes | 9903 | €22,252 | €71,892 | +€49,640 | +223% |
| Income taxes | 67/77 | €4,973 | €18,287 | +€13,313 | +268% |
| Profit (loss) for the period | 9904 | €17,279 | €53,605 | +€36,327 | +210% |
| Profit (loss) for the period to be appropriated | 9905 | €17,279 | €53,605 | +€36,327 | +210% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.