3A-Architectes: 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.
3A-Architectes
Largest movements
- Tangible fixed assets +€74,042
up €74,042 (+1,617%), from €4,578 to €78,620
- Receivables within one year -€27,611
down €27,611 (-31.7%), from €87,081 to €59,470
of which Other amounts receivable: -€23,091
- Other debts +€33,238
new in 2025: €33,238
- Reserves +€23,000
up €23,000 (+23.0%), from €100,000 to €123,000
- Tax, wage and social debts -€18,251
down €18,251 (-35.3%), from €51,669 to €33,418
- Accrued charges and deferred income +€7,444
up €7,444 (+114%), from €6,556 to €14,000
- Gross operating margin -€21,037
down €21,037 (-34.9%), from €60,357 to €39,320
- Provisions +€7,000
no longer reported in 2025 (was -€7,000)
- Taxes +€6,656
up €6,656 (+176%), from €3,791 to €10,447
- Other operating charges -€3,827
down €3,827 (-80.7%), from €4,745 to €918
- Depreciation +€966
up €966 (+26.5%), from €3,642 to €4,608
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,960 | €241,390 | +€46,431 | +23.8% |
| Fixed assets | 21/28 | €7,878 | €81,920 | +€74,042 | +940% |
| Tangible fixed assets | 22/27 | €4,578 | €78,620 | +€74,042 | +1,617% |
| Furniture and vehicles | 24 | €4,578 | €78,620 | +€74,042 | +1,617% |
| Financial fixed assets | 28 | €3,300 | €3,300 | = | 0.0% |
| Current assets | 29/58 | €187,081 | €159,470 | -€27,611 | -14.8% |
| Amounts receivable after more than one year | 29 | €100,000 | €100,000 | = | 0.0% |
| Other amounts receivable | 291 | €100,000 | €100,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €87,081 | €59,470 | -€27,611 | -31.7% |
| Trade receivables | 40 | €63,530 | €59,010 | -€4,520 | -7.1% |
| Other amounts receivable | 41 | €23,551 | €460 | -€23,091 | -98.0% |
| Total equity and liabilities | 10/49 | €194,960 | €241,390 | +€46,431 | +23.8% |
| Equity | 10/15 | €119,461 | €141,673 | +€22,213 | +18.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €100,000 | €123,000 | +€23,000 | +23.0% |
| Distributable reserves | 133 | €100,000 | €123,000 | +€23,000 | +23.0% |
| Profit (loss) carried forward | 14 | €861 | €73 | -€787 | -91.5% |
| Amounts payable | 17/49 | €75,499 | €99,717 | +€24,218 | +32.1% |
| Amounts payable within one year | 42/48 | €68,942 | €85,717 | +€16,775 | +24.3% |
| Financial debts | 43 | €4,489 | €4,886 | +€398 | +8.9% |
| Credit institutions | 430/8 | €4,489 | €4,886 | +€398 | +8.9% |
| Trade debts | 44 | €12,784 | €14,175 | +€1,390 | +10.9% |
| Suppliers | 440/4 | €12,784 | €14,175 | +€1,390 | +10.9% |
| Taxes, remuneration and social security | 45 | €51,669 | €33,418 | -€18,251 | -35.3% |
| Taxes | 450/3 | €51,669 | €33,418 | -€18,251 | -35.3% |
| Other amounts payable | 47/48 | - | €33,238 | +€33,238 | |
| Accrued charges and deferred income | 492/3 | €6,556 | €14,000 | +€7,444 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,642 | €4,608 | +€966 | +26.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€7,000 | - | +€7,000 | |
| Other operating charges | 640/8 | €4,745 | €918 | -€3,827 | -80.7% |
| Non-recurring operating charges | 66A | €49,000 | - | -€49,000 | |
| Gross operating margin | 9900 | €60,357 | €39,320 | -€21,037 | -34.9% |
| Operating profit (loss) | 9901 | €9,970 | €33,794 | +€23,824 | +239% |
| Financial charges | 65/66B | €1,899 | €1,134 | -€765 | -40.3% |
| Recurring financial charges | 65 | €1,899 | €1,134 | -€765 | -40.3% |
| Profit (loss) for the period before taxes | 9903 | €8,071 | €32,660 | +€24,589 | +305% |
| Transfer from deferred taxes | 780 | €758 | - | -€758 | |
| Income taxes | 67/77 | €3,791 | €10,447 | +€6,656 | +176% |
| Profit (loss) for the period | 9904 | €5,039 | €22,213 | +€17,174 | +341% |
| Transfer from tax-exempt reserves | 789 | €3,034 | - | -€3,034 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,072 | €22,213 | +€14,140 | +175% |
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 29 October 2026 via checked.be.