A & T 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.
A & T ARCHITECTEN
Largest movements
- Cash -€49,231
down €49,231 (-28.1%), from €175,178 to €125,946
mainly Trade debts (-€44,526) and Accrued charges and deferred income (-€30,000)
- Receivables within one year -€15,228
down €15,228 (-46.2%), from €32,954 to €17,726
of which Trade receivables: -€27,083
- Trade debts -€44,526
down €44,526 (-66.5%), from €66,949 to €22,422
- Accrued charges and deferred income -€30,000
down €30,000 (-100%), from €30,000 to €0
- Reserves +€12,604
up €12,604 (+20.5%), from €61,539 to €74,144
of which Distributable reserves: +€14,464
- Tax, wage and social debts -€8,060
down €8,060 (-37.5%), from €21,474 to €13,414
- Other debts +€3,343
up €3,343 (+42.4%), from €7,881 to €11,224
- Gross operating margin -€32,318
down €32,318 (-59.3%), from €54,455 to €22,137
- Taxes -€10,624
down €10,624 (-57.1%), from €18,613 to €7,989
- Depreciation +€953
up €953 (+590%), from €162 to €1,114
- Financial income +€647
up €647 (+262%), from €247 to €894
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 | €213,289 | €146,650 | -€66,639 | -31.2% |
| Fixed assets | 21/28 | €4,241 | €2,067 | -€2,173 | -51.3% |
| Tangible fixed assets | 22/27 | €3,182 | €2,067 | -€1,114 | -35.0% |
| Plant, machinery and equipment | 23 | €2,517 | €1,654 | -€862 | -34.3% |
| Furniture and vehicles | 24 | €665 | €413 | -€252 | -37.9% |
| Financial fixed assets | 28 | €1,059 | €0 | -€1,059 | -100% |
| Current assets | 29/58 | €209,049 | €144,583 | -€64,466 | -30.8% |
| Amounts receivable within one year | 40/41 | €32,954 | €17,726 | -€15,228 | -46.2% |
| Trade receivables | 40 | €29,795 | €2,712 | -€27,083 | -90.9% |
| Other amounts receivable | 41 | €3,159 | €15,014 | +€11,855 | +375% |
| Cash at bank and in hand | 54/58 | €175,178 | €125,946 | -€49,231 | -28.1% |
| Deferred charges and accrued income | 490/1 | €917 | €911 | -€6 | -0.7% |
| Total equity and liabilities | 10/49 | €213,289 | €146,650 | -€66,639 | -31.2% |
| Equity | 10/15 | €86,986 | €99,590 | +€12,604 | +14.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €61,539 | €74,144 | +€12,604 | +20.5% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Tax-exempt reserves | 132 | €228 | €228 | = | 0.0% |
| Distributable reserves | 133 | €59,451 | €73,916 | +€14,464 | +24.3% |
| Profit (loss) carried forward | 14 | €6,846 | €6,846 | = | 0.0% |
| Amounts payable | 17/49 | €126,304 | €47,060 | -€79,244 | -62.7% |
| Amounts payable within one year | 42/48 | €96,304 | €47,060 | -€49,244 | -51.1% |
| Trade debts | 44 | €66,949 | €22,422 | -€44,526 | -66.5% |
| Suppliers | 440/4 | €66,949 | €22,422 | -€44,526 | -66.5% |
| Taxes, remuneration and social security | 45 | €21,474 | €13,414 | -€8,060 | -37.5% |
| Taxes | 450/3 | €21,474 | €13,414 | -€8,060 | -37.5% |
| Other amounts payable | 47/48 | €7,881 | €11,224 | +€3,343 | +42.4% |
| Accrued charges and deferred income | 492/3 | €30,000 | €0 | -€30,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €162 | €1,114 | +€953 | +590% |
| Other operating charges | 640/8 | €1,187 | €1,005 | -€182 | -15.3% |
| Gross operating margin | 9900 | €54,455 | €22,137 | -€32,318 | -59.3% |
| Operating profit (loss) | 9901 | €53,107 | €20,018 | -€33,089 | -62.3% |
| Financial income | 75/76B | €247 | €894 | +€647 | +262% |
| Recurring financial income | 75 | €247 | €894 | +€647 | +262% |
| Financial charges | 65/66B | €416 | €318 | -€98 | -23.5% |
| Recurring financial charges | 65 | €416 | €318 | -€98 | -23.5% |
| Profit (loss) for the period before taxes | 9903 | €52,938 | €20,593 | -€32,344 | -61.1% |
| Income taxes | 67/77 | €18,613 | €7,989 | -€10,624 | -57.1% |
| Profit (loss) for the period | 9904 | €34,325 | €12,604 | -€21,721 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €34,325 | €12,604 | -€21,721 | -63.3% |
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 18 October 2026 via checked.be.