2AD ARCHITECTS: 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.
2AD ARCHITECTS
Largest movements
- Cash +€22,802
up €22,802 (+97.1%), from €23,491 to €46,294
mainly Net result for the year (+€12,091) and Receivables within one year (+€9,029)
- Receivables within one year -€9,029
down €9,029 (-68.4%), from €13,205 to €4,176
of which Trade receivables: -€8,523
- Profit (loss) carried forward +€12,091
up €12,091 (+73.7%), from -€16,416 to -€4,324
- Tax, wage and social debts +€1,774
up €1,774 (+46.9%), from €3,784 to €5,559
of which Taxes: +€1,774
- Gross operating margin +€28,196
up €28,196, from -€14,213 to €13,983
- Taxes +€374
up €374 (+278%), from €134 to €508
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 | €71,547 | €86,097 | +€14,549 | +20.3% |
| Fixed assets | 21/28 | €23,883 | €24,659 | +€776 | +3.2% |
| Tangible fixed assets | 22/27 | - | €776 | +€776 | |
| Furniture and vehicles | 24 | - | €776 | +€776 | |
| Financial fixed assets | 28 | €23,883 | €23,883 | = | 0.0% |
| Current assets | 29/58 | €47,664 | €61,437 | +€13,774 | +28.9% |
| Amounts receivable after more than one year | 29 | €10,967 | €10,967 | = | 0.0% |
| Other amounts receivable | 291 | €10,967 | €10,967 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,205 | €4,176 | -€9,029 | -68.4% |
| Trade receivables | 40 | €9,680 | €1,158 | -€8,523 | -88.0% |
| Other amounts receivable | 41 | €3,525 | €3,019 | -€506 | -14.4% |
| Cash at bank and in hand | 54/58 | €23,491 | €46,294 | +€22,802 | +97.1% |
| Total equity and liabilities | 10/49 | €71,547 | €86,097 | +€14,549 | +20.3% |
| Equity | 10/15 | €55,671 | €67,762 | +€12,091 | +21.7% |
| Contributions | 10/11 | €6,205 | €6,205 | = | 0.0% |
| Reserves | 13 | €65,881 | €65,881 | = | 0.0% |
| Distributable reserves | 133 | €65,881 | €65,881 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,416 | -€4,324 | +€12,091 | +73.7% |
| Amounts payable | 17/49 | €15,876 | €18,334 | +€2,458 | +15.5% |
| Amounts payable within one year | 42/48 | €15,876 | €18,334 | +€2,458 | +15.5% |
| Trade debts | 44 | €452 | €291 | -€161 | -35.6% |
| Suppliers | 440/4 | €452 | €291 | -€161 | -35.6% |
| Taxes, remuneration and social security | 45 | €3,784 | €5,559 | +€1,774 | +46.9% |
| Taxes | 450/3 | €3,784 | €5,559 | +€1,774 | +46.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €11,640 | €12,485 | +€845 | +7.3% |
| Remuneration, social security and pensions | 62 | €9 | €0 | -€9 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €84 | +€84 | |
| Other operating charges | 640/8 | €899 | €1,022 | +€124 | +13.7% |
| Gross operating margin | 9900 | -€14,213 | €13,983 | +€28,196 | |
| Operating profit (loss) | 9901 | -€15,121 | €12,877 | +€27,998 | |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €314 | €282 | -€33 | -10.4% |
| Recurring financial charges | 65 | €314 | €282 | -€33 | -10.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,435 | €12,599 | +€28,034 | |
| Income taxes | 67/77 | €134 | €508 | +€374 | +278% |
| Profit (loss) for the period | 9904 | -€15,569 | €12,091 | +€27,661 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,569 | €12,091 | +€27,661 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.