2 Architectes: what changed
Two fiscal 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.
2 Architectes
Largest movements
- Tangible fixed assets -€14,416
down €14,416 (-9.2%), from €156,326 to €141,910
of which Land and buildings: -€9,091
- Deferred charges and accrued income -€13,138
down €13,138 (-83.9%), from €15,661 to €2,524
- Receivables within one year +€12,187
up €12,187 (+228.1%), from €5,343 to €17,531
of which Trade receivables: +€13,096
- Cash -€6,517
down €6,517 (-9.3%), from €69,898 to €63,381
mainly Net result for the year (-€14,656) and Receivables within one year (-€12,187)
- Profit (loss) carried forward -€15,456
down €15,456 (-19.9%), from €77,767 to €62,311
- Debts after one year -€9,644
down €9,644 (-7.5%), from €129,351 to €119,706
- Tax, wage and social debts +€5,849
new in 2025: €5,849
- Trade debts -€4,616
no longer reported in 2025 (was €4,616)
- Gross operating margin -€25,742
down €25,742 (-88.0%), from €29,237 to €3,495
- Taxes -€2,667
down €2,667 (-95.6%), from €2,789 to €122
- Other operating charges -€1,117
down €1,117 (-55.7%), from €2,005 to €888
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 | €247,229 | €225,346 | -€21,883 | -8.9% |
| Fixed assets | 21/28 | €156,326 | €141,910 | -€14,416 | -9.2% |
| Tangible fixed assets | 22/27 | €156,326 | €141,910 | -€14,416 | -9.2% |
| Land and buildings | 22 | €141,183 | €132,091 | -€9,091 | -6.4% |
| Plant, machinery and equipment | 23 | €3,788 | €2,849 | -€938 | -24.8% |
| Furniture and vehicles | 24 | €11,356 | €6,970 | -€4,386 | -38.6% |
| Current assets | 29/58 | €90,903 | €83,436 | -€7,467 | -8.2% |
| Amounts receivable within one year | 40/41 | €5,343 | €17,531 | +€12,187 | +228.1% |
| Trade receivables | 40 | €180 | €13,276 | +€13,096 | +7275.6% |
| Other amounts receivable | 41 | €5,163 | €4,255 | -€909 | -17.6% |
| Cash at bank and in hand | 54/58 | €69,898 | €63,381 | -€6,517 | -9.3% |
| Deferred charges and accrued income | 490/1 | €15,661 | €2,524 | -€13,138 | -83.9% |
| Total equity and liabilities | 10/49 | €247,229 | €225,346 | -€21,883 | -8.9% |
| Equity | 10/15 | €92,239 | €76,783 | -€15,456 | -16.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €8,271 | €8,271 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,411 | €6,411 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,767 | €62,311 | -€15,456 | -19.9% |
| Amounts payable | 17/49 | €154,991 | €148,563 | -€6,428 | -4.1% |
| Amounts payable after more than one year | 17 | €129,351 | €119,706 | -€9,644 | -7.5% |
| Financial debts | 170/4 | €129,351 | €119,706 | -€9,644 | -7.5% |
| Amounts payable within one year | 42/48 | €25,640 | €28,857 | +€3,217 | +12.5% |
| Current portion of amounts payable after more than one year | 42 | €9,455 | €9,644 | +€189 | +2.0% |
| Trade debts | 44 | €4,616 | - | -€4,616 | |
| Suppliers | 440/4 | €4,616 | - | -€4,616 | |
| Taxes, remuneration and social security | 45 | - | €5,849 | +€5,849 | |
| Taxes | 450/3 | - | €5,849 | +€5,849 | |
| Other amounts payable | 47/48 | €11,569 | €13,363 | +€1,794 | +15.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,413 | €14,416 | +€3 | 0.0% |
| Other operating charges | 640/8 | €2,005 | €888 | -€1,117 | -55.7% |
| Gross operating margin | 9900 | €29,237 | €3,495 | -€25,742 | -88.0% |
| Operating profit (loss) | 9901 | €12,818 | -€11,810 | -€24,628 | |
| Financial income | 75/76B | €252 | €116 | -€137 | -54.2% |
| Recurring financial income | 75 | €252 | €116 | -€137 | -54.2% |
| Financial charges | 65/66B | €3,013 | €2,840 | -€173 | -5.8% |
| Recurring financial charges | 65 | €3,013 | €2,840 | -€173 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €10,058 | -€14,534 | -€24,591 | |
| Income taxes | 67/77 | €2,789 | €122 | -€2,667 | -95.6% |
| Profit (loss) for the period | 9904 | €7,269 | -€14,656 | -€21,924 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,269 | -€14,656 | -€21,924 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.