A0 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.
A0 ARCHITECTES
Largest movements
- Cash +€24,472
up €24,472 (+28.7%), from €85,256 to €109,728
mainly Receivables within one year (+€22,941) and Net result for the year (+€12,975)
- Receivables within one year -€22,941
down €22,941 (-74.9%), from €30,647 to €7,706
of which Trade receivables: -€28,537
- Tangible fixed assets -€3,818
down €3,818 (-7.2%), from €52,808 to €48,990
of which Land and buildings: -€2,295
- Reserves +€10,000
up €10,000 (+12.1%), from €82,860 to €92,860
- Trade debts -€8,928
down €8,928 (-69.9%), from €12,765 to €3,837
- Current portion of long-term debt -€3,007
down €3,007 (-56.0%), from €5,370 to €2,363
- Tax, wage and social debts -€2,521
down €2,521 (-17.8%), from €14,135 to €11,614
- Profit (loss) carried forward +€2,142
up €2,142 (+6.9%), from €30,974 to €33,116
- Gross operating margin -€24,849
down €24,849 (-47.5%), from €52,264 to €27,415
- Taxes -€8,426
down €8,426 (-56.8%), from €14,840 to €6,414
- Other operating charges +€1,731
up €1,731 (+227%), from €764 to €2,495
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 | €168,711 | €166,424 | -€2,287 | -1.4% |
| Fixed assets | 21/28 | €52,808 | €48,990 | -€3,818 | -7.2% |
| Tangible fixed assets | 22/27 | €52,808 | €48,990 | -€3,818 | -7.2% |
| Land and buildings | 22 | €49,718 | €47,424 | -€2,295 | -4.6% |
| Plant, machinery and equipment | 23 | €1,785 | €893 | -€893 | -50.0% |
| Furniture and vehicles | 24 | €1,305 | €674 | -€631 | -48.3% |
| Current assets | 29/58 | €115,903 | €117,434 | +€1,531 | +1.3% |
| Amounts receivable within one year | 40/41 | €30,647 | €7,706 | -€22,941 | -74.9% |
| Trade receivables | 40 | €30,626 | €2,089 | -€28,537 | -93.2% |
| Other amounts receivable | 41 | €20 | €5,617 | +€5,596 | +27,419% |
| Cash at bank and in hand | 54/58 | €85,256 | €109,728 | +€24,472 | +28.7% |
| Total equity and liabilities | 10/49 | €168,711 | €166,424 | -€2,287 | -1.4% |
| Equity | 10/15 | €132,434 | €144,576 | +€12,142 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,860 | €92,860 | +€10,000 | +12.1% |
| Distributable reserves | 133 | €82,860 | €92,860 | +€10,000 | +12.1% |
| Profit (loss) carried forward | 14 | €30,974 | €33,116 | +€2,142 | +6.9% |
| Amounts payable | 17/49 | €36,277 | €21,847 | -€14,430 | -39.8% |
| Amounts payable within one year | 42/48 | €36,277 | €21,847 | -€14,430 | -39.8% |
| Current portion of amounts payable after more than one year | 42 | €5,370 | €2,363 | -€3,007 | -56.0% |
| Trade debts | 44 | €12,765 | €3,837 | -€8,928 | -69.9% |
| Suppliers | 440/4 | €12,765 | €3,837 | -€8,928 | -69.9% |
| Taxes, remuneration and social security | 45 | €14,135 | €11,614 | -€2,521 | -17.8% |
| Taxes | 450/3 | €14,135 | €11,614 | -€2,521 | -17.8% |
| Other amounts payable | 47/48 | €4,007 | €4,033 | +€26 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,775 | €3,818 | +€43 | +1.1% |
| Other operating charges | 640/8 | €764 | €2,495 | +€1,731 | +227% |
| Non-recurring operating charges | 66A | - | €1,381 | +€1,381 | |
| Gross operating margin | 9900 | €52,264 | €27,415 | -€24,849 | -47.5% |
| Operating profit (loss) | 9901 | €47,725 | €19,720 | -€28,005 | -58.7% |
| Financial income | 75/76B | €66 | €48 | -€18 | -27.6% |
| Recurring financial income | 75 | €66 | €48 | -€18 | -27.6% |
| Financial charges | 65/66B | €351 | €379 | +€28 | +8.0% |
| Recurring financial charges | 65 | €351 | €379 | +€28 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | €47,440 | €19,389 | -€28,051 | -59.1% |
| Income taxes | 67/77 | €14,840 | €6,414 | -€8,426 | -56.8% |
| Profit (loss) for the period | 9904 | €32,600 | €12,975 | -€19,625 | -60.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,600 | €12,975 | -€19,625 | -60.2% |
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 16 October 2026 via checked.be.