2A ARCHITECTEN: 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.
2A ARCHITECTEN
Largest movements
- Cash -€72,165
down €72,165 (-36.6%), from €197,158 to €124,993
mainly Contributions, distributions and other (-€144,000) and Trade debts (-€44,490)
- Receivables within one year -€28,770
down €28,770 (-10.7%), from €268,674 to €239,904
of which Trade receivables: -€23,216
- Stocks and contracts -€26,101
down €26,101 (-32.1%), from €81,194 to €55,093
- Tangible fixed assets +€17,490
up €17,490 (+24.9%), from €70,135 to €87,624
of which Furniture and vehicles: +€27,612
- Trade debts -€44,490
down €44,490 (-40.1%), from €110,939 to €66,449
- Current portion of long-term debt -€42,976
down €42,976 (-45.7%), from €93,941 to €50,965
- Other debts +€15,165
up €15,165 (+15.2%), from €99,915 to €115,080
- Debts after one year -€14,925
down €14,925 (-13.2%), from €112,664 to €97,739
- Accrued charges and deferred income -€8,596
down €8,596 (-21.0%), from €40,933 to €32,337
- Staff costs -€112,734
down €112,734 (-20.1%), from €560,690 to €447,956
- Gross operating margin -€86,628
down €86,628 (-11.2%), from €770,154 to €683,526
- Other operating charges -€8,677
down €8,677 (-88.3%), from €9,823 to €1,147
- Taxes +€8,643
up €8,643 (+19.4%), from €44,446 to €53,088
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 | €653,863 | €548,908 | -€104,955 | -16.1% |
| Fixed assets | 21/28 | €70,135 | €87,624 | +€17,490 | +24.9% |
| Tangible fixed assets | 22/27 | €70,135 | €87,624 | +€17,490 | +24.9% |
| Land and buildings | 22 | €47,223 | €37,100 | -€10,123 | -21.4% |
| Furniture and vehicles | 24 | €22,912 | €50,524 | +€27,612 | +121% |
| Current assets | 29/58 | €583,729 | €461,284 | -€122,444 | -21.0% |
| Stocks and contracts in progress | 3 | €81,194 | €55,093 | -€26,101 | -32.1% |
| Contracts in progress | 37 | €81,194 | €55,093 | -€26,101 | -32.1% |
| Amounts receivable within one year | 40/41 | €268,674 | €239,904 | -€28,770 | -10.7% |
| Trade receivables | 40 | €263,119 | €239,904 | -€23,216 | -8.8% |
| Other amounts receivable | 41 | €5,554 | - | -€5,554 | |
| Cash at bank and in hand | 54/58 | €197,158 | €124,993 | -€72,165 | -36.6% |
| Deferred charges and accrued income | 490/1 | €36,703 | €41,295 | +€4,592 | +12.5% |
| Total equity and liabilities | 10/49 | €653,863 | €548,908 | -€104,955 | -16.1% |
| Equity | 10/15 | €65,799 | €67,030 | +€1,231 | +1.9% |
| Contributions | 10/11 | €36,000 | €36,000 | = | 0.0% |
| Reserves | 13 | €29,799 | €31,030 | +€1,231 | +4.1% |
| Distributable reserves | 133 | €29,799 | €31,030 | +€1,231 | +4.1% |
| Amounts payable | 17/49 | €588,064 | €481,879 | -€106,186 | -18.1% |
| Amounts payable after more than one year | 17 | €112,664 | €97,739 | -€14,925 | -13.2% |
| Financial debts | 170/4 | €112,664 | €97,739 | -€14,925 | -13.2% |
| Amounts payable within one year | 42/48 | €434,468 | €351,803 | -€82,665 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €93,941 | €50,965 | -€42,976 | -45.7% |
| Financial debts | 43 | €16,986 | €13,518 | -€3,468 | -20.4% |
| Credit institutions | 430/8 | €16,986 | €13,518 | -€3,468 | -20.4% |
| Trade debts | 44 | €110,939 | €66,449 | -€44,490 | -40.1% |
| Suppliers | 440/4 | €110,939 | €66,449 | -€44,490 | -40.1% |
| Taxes, remuneration and social security | 45 | €112,686 | €105,791 | -€6,895 | -6.1% |
| Taxes | 450/3 | €46,465 | €65,652 | +€19,187 | +41.3% |
| Remuneration and social security | 454/9 | €66,220 | €40,139 | -€26,081 | -39.4% |
| Other amounts payable | 47/48 | €99,915 | €115,080 | +€15,165 | +15.2% |
| Accrued charges and deferred income | 492/3 | €40,933 | €32,337 | -€8,596 | -21.0% |
| Remuneration, social security and pensions | 62 | €560,690 | €447,956 | -€112,734 | -20.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,001 | €24,061 | +€4,061 | +20.3% |
| Other operating charges | 640/8 | €9,823 | €1,147 | -€8,677 | -88.3% |
| Gross operating margin | 9900 | €770,154 | €683,526 | -€86,628 | -11.2% |
| Operating profit (loss) | 9901 | €179,640 | €210,361 | +€30,721 | +17.1% |
| Financial income | 75/76B | €21 | €49 | +€28 | +133% |
| Recurring financial income | 75 | €21 | €49 | +€28 | +133% |
| Financial charges | 65/66B | €10,844 | €12,091 | +€1,247 | +11.5% |
| Recurring financial charges | 65 | €10,844 | €12,091 | +€1,247 | +11.5% |
| Profit (loss) for the period before taxes | 9903 | €168,817 | €198,319 | +€29,503 | +17.5% |
| Income taxes | 67/77 | €44,446 | €53,088 | +€8,643 | +19.4% |
| Profit (loss) for the period | 9904 | €124,371 | €145,231 | +€20,860 | +16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €124,371 | €145,231 | +€20,860 | +16.8% |
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 17 October 2026 via checked.be.