A + ARCHITECTURE: 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.
A + ARCHITECTURE
Largest movements
- Cash -€12,383
down €12,383 (-57.4%), from €21,565 to €9,182
mainly Net result for the year (-€29,233) and Investment in fixed assets (net) (-€11,997)
- Financial fixed assets +€11,997
new in 2025: €11,997
- Receivables after one year -€11,698
no longer reported in 2025 (was €11,698)
- Receivables within one year -€7,470
down €7,470 (-47.2%), from €15,823 to €8,352
of which Trade receivables: -€4,235
- Deferred charges and accrued income -€2,308
down €2,308 (-26.7%), from €8,644 to €6,336
- Profit (loss) carried forward -€29,233
new in 2025: -€29,233
- Trade debts +€5,709
up €5,709 (+83.1%), from €6,868 to €12,577
- Tax, wage and social debts +€670
up €670 (+59.4%), from €1,128 to €1,799
- Purchases and services +€85,197
new in 2025: €85,197
- Turnover +€51,700
new in 2025: €51,700
- Gross operating margin -€33,807
down €33,807, from €5,832 to -€27,974
- Other operating charges -€1,985
down €1,985 (-71.1%), from €2,794 to €808
- Taxes -€1,286
down €1,286, from €1,089 to -€196
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 | €60,145 | €37,216 | -€22,929 | -38.1% |
| Fixed assets | 21/28 | €2,416 | €13,346 | +€10,930 | +452% |
| Tangible fixed assets | 22/27 | €2,416 | €1,350 | -€1,066 | -44.1% |
| Plant, machinery and equipment | 23 | €2,256 | €1,350 | -€906 | -40.2% |
| Other tangible fixed assets | 26 | €160 | €0 | -€160 | -100% |
| Financial fixed assets | 28 | - | €11,997 | +€11,997 | |
| Current assets | 29/58 | €57,729 | €23,870 | -€33,860 | -58.7% |
| Amounts receivable after more than one year | 29 | €11,698 | - | -€11,698 | |
| Other amounts receivable | 291 | €11,698 | - | -€11,698 | |
| Amounts receivable within one year | 40/41 | €15,823 | €8,352 | -€7,470 | -47.2% |
| Trade receivables | 40 | €4,277 | €42 | -€4,235 | -99.0% |
| Other amounts receivable | 41 | €11,546 | €8,310 | -€3,235 | -28.0% |
| Cash at bank and in hand | 54/58 | €21,565 | €9,182 | -€12,383 | -57.4% |
| Deferred charges and accrued income | 490/1 | €8,644 | €6,336 | -€2,308 | -26.7% |
| Total equity and liabilities | 10/49 | €60,145 | €37,216 | -€22,929 | -38.1% |
| Equity | 10/15 | €52,074 | €22,841 | -€29,233 | -56.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €33,474 | €33,474 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €31,614 | €31,614 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€29,233 | -€29,233 | |
| Amounts payable | 17/49 | €8,072 | €14,375 | +€6,303 | +78.1% |
| Amounts payable within one year | 42/48 | €7,996 | €14,375 | +€6,379 | +79.8% |
| Trade debts | 44 | €6,868 | €12,577 | +€5,709 | +83.1% |
| Suppliers | 440/4 | €6,868 | €12,577 | +€5,709 | +83.1% |
| Taxes, remuneration and social security | 45 | €1,128 | €1,799 | +€670 | +59.4% |
| Taxes | 450/3 | €1,128 | €1,799 | +€670 | +59.4% |
| Accrued charges and deferred income | 492/3 | €75 | €0 | -€75 | -100% |
| Turnover | 70 | - | €51,700 | +€51,700 | |
| Non-recurring operating income | 76A | - | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €85,197 | +€85,197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,018 | €1,066 | +€48 | +4.7% |
| Other operating charges | 640/8 | €2,794 | €808 | -€1,985 | -71.1% |
| Gross operating margin | 9900 | €5,832 | -€27,974 | -€33,807 | |
| Operating profit (loss) | 9901 | €2,021 | -€29,849 | -€31,870 | |
| Financial income | 75/76B | €505 | €590 | +€85 | +16.9% |
| Recurring financial income | 75 | €505 | €590 | +€85 | +16.9% |
| Financial charges | 65/66B | €153 | €170 | +€17 | +11.1% |
| Recurring financial charges | 65 | €153 | €170 | +€17 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €2,372 | -€29,429 | -€31,802 | |
| Income taxes | 67/77 | €1,089 | -€196 | -€1,286 | |
| Profit (loss) for the period | 9904 | €1,283 | -€29,233 | -€30,516 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,283 | -€29,233 | -€30,516 |
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 24 October 2026 via checked.be.