A2 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.
A2 ARCHITECTES
Largest movements
- Receivables within one year +€44,098
up €44,098 (+55.5%), from €79,428 to €123,526
of which Trade receivables: +€43,546
- Deferred charges and accrued income +€8,555
new in 2025: €8,555
- Financial fixed assets -€7,260
no longer reported in 2025 (was €7,260)
- Tangible fixed assets +€4,944
up €4,944 (+342%), from €1,447 to €6,391
of which Furniture and vehicles: +€5,039
- Cash -€4,296
down €4,296 (-8.5%), from €50,375 to €46,078
mainly Receivables within one year (-€44,098) and Deferred charges and accrued income (-€8,555)
- Other debts +€41,045
up €41,045 (+39.2%), from €104,616 to €145,661
- Profit (loss) carried forward +€5,820
up €5,820 (+32.6%), from €17,843 to €23,663
- Tax, wage and social debts -€4,313
down €4,313 (-39.2%), from €11,010 to €6,697
- Trade debts +€3,489
up €3,489 (+8,595%), from €41 to €3,530
- Gross operating margin +€13,056
up €13,056 (+16.6%), from €78,516 to €91,571
- Other operating charges +€11,186
up €11,186 (+16.1%), from €69,687 to €80,872
- Depreciation +€1,077
up €1,077 (+52.2%), from €2,062 to €3,139
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 | €138,510 | €184,551 | +€46,041 | +33.2% |
| Fixed assets | 21/28 | €8,707 | €6,391 | -€2,316 | -26.6% |
| Tangible fixed assets | 22/27 | €1,447 | €6,391 | +€4,944 | +342% |
| Plant, machinery and equipment | 23 | €216 | €121 | -€95 | -43.9% |
| Furniture and vehicles | 24 | €1,231 | €6,270 | +€5,039 | +409% |
| Financial fixed assets | 28 | €7,260 | - | -€7,260 | |
| Current assets | 29/58 | €129,803 | €178,160 | +€48,357 | +37.3% |
| Amounts receivable within one year | 40/41 | €79,428 | €123,526 | +€44,098 | +55.5% |
| Trade receivables | 40 | €78,619 | €122,165 | +€43,546 | +55.4% |
| Other amounts receivable | 41 | €809 | €1,361 | +€552 | +68.2% |
| Cash at bank and in hand | 54/58 | €50,375 | €46,078 | -€4,296 | -8.5% |
| Deferred charges and accrued income | 490/1 | - | €8,555 | +€8,555 | |
| Total equity and liabilities | 10/49 | €138,510 | €184,551 | +€46,041 | +33.2% |
| Equity | 10/15 | €22,843 | €28,663 | +€5,820 | +25.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,843 | €23,663 | +€5,820 | +32.6% |
| Amounts payable | 17/49 | €115,667 | €155,888 | +€40,221 | +34.8% |
| Amounts payable within one year | 42/48 | €115,667 | €155,888 | +€40,221 | +34.8% |
| Trade debts | 44 | €41 | €3,530 | +€3,489 | +8,595% |
| Suppliers | 440/4 | €41 | €3,530 | +€3,489 | +8,595% |
| Taxes, remuneration and social security | 45 | €11,010 | €6,697 | -€4,313 | -39.2% |
| Taxes | 450/3 | €11,010 | €6,697 | -€4,313 | -39.2% |
| Other amounts payable | 47/48 | €104,616 | €145,661 | +€41,045 | +39.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,062 | €3,139 | +€1,077 | +52.2% |
| Other operating charges | 640/8 | €69,687 | €80,872 | +€11,186 | +16.1% |
| Gross operating margin | 9900 | €78,516 | €91,571 | +€13,056 | +16.6% |
| Operating profit (loss) | 9901 | €6,767 | €7,561 | +€793 | +11.7% |
| Financial income | 75/76B | - | €166 | +€166 | |
| Recurring financial income | 75 | - | €166 | +€166 | |
| Financial charges | 65/66B | €57 | €58 | +€1 | +2.4% |
| Recurring financial charges | 65 | €57 | €58 | +€1 | +2.4% |
| Profit (loss) for the period before taxes | 9903 | €6,711 | €7,668 | +€957 | +14.3% |
| Income taxes | 67/77 | €1,791 | €1,849 | +€58 | +3.2% |
| Profit (loss) for the period | 9904 | €4,920 | €5,820 | +€899 | +18.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,920 | €5,820 | +€899 | +18.3% |
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 19 October 2026 via checked.be.