A2RC ARCHITECTS: what changed
Two fiscal 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.
What changed
A2RC ARCHITECTS
NACE 71.111, Activities of building architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€168,434
2024 · €155,350+€13,084
Equity
€4.5m
2024 · €4.9m-€350,816
Cash
€38,804
2024 · €8,984+€29,820
Balance sheet total
€7.2m
2024 · €7.2m+€67,299
Largest movements
Assets
- Receivables within one year +€149,514
up €149,514 (+9.4%), from €1.6m to €1.7m
of which Other amounts receivable: +€361,687
- Tangible fixed assets -€112,285
down €112,285 (-30.6%), from €366,349 to €254,064
of which Land and buildings: -€105,405
Equity and liabilities
- Profit (loss) carried forward -€350,816
down €350,816 (-9.9%), from €3.5m to €3.2m
- Other debts +€329,446
up €329,446 (+108.3%), from €304,201 to €633,647
- Short-term financial debts +€132,273
up €132,273 (+44.5%), from €297,103 to €429,376
- Debts after one year -€95,014
down €95,014 (-27.3%), from €348,641 to €253,626
Income statement
- Turnover -€4.2m
no longer reported in 2025 (was €4.2m)
- Purchases and services -€611,044
down €611,044 (-15.8%), from €3.9m to €3.2m
- Financial income +€53,442
up €53,442 (+27976.9%), from €191 to €53,633
of which Non-recurring financial income: +€52,354
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.
Result 2024
€155,350
Gross operating margin
+€11,811
Staff costs
+€17,598
Depreciation
+€2,541
Other operating charges
-€30,622
Other operating items
-€10,000
Financial income
+€53,442
Financial charges
-€11,733
Taxes
-€19,952
Result 2025
€168,434
Cash bridge derived
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.
From operations
+€524,463
Investment
-€16,429
Financing
-€478,213
Cash 2024
€8,984
From operations (derived)
+€524,463
Net result for the year
+€168,434
Depreciation
+€128,779
Receivables within one year
-€149,514
Deferred charges and accrued income
-€315
Trade debts
+€52,067
Tax, wage and social debts
+€36,246
Other debts
+€329,446
Accrued charges and deferred income
-€40,679
Investment (derived)
-€16,429
Investment in fixed assets (net)
-€16,429
Financing
-€478,213
Debts after one year
-€95,014
Current portion of long-term debt
+€3,778
Short-term financial debts
+€132,273
Contributions, distributions and other
-€519,250
Cash 2025
€38,804
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,171,473 | €7,238,772 | +€67,299 | +0.9% |
| Fixed assets | 21/28 | €5,523,735 | €5,411,385 | -€112,350 | -2.0% |
| Intangible fixed assets | 21 | €44,872 | €44,808 | -€64 | -0.1% |
| Tangible fixed assets | 22/27 | €366,349 | €254,064 | -€112,285 | -30.6% |
| Land and buildings | 22 | €311,271 | €205,866 | -€105,405 | -33.9% |
| Furniture and vehicles | 24 | €55,078 | €48,198 | -€6,880 | -12.5% |
| Financial fixed assets | 28 | €5,112,514 | €5,112,514 | = | 0.0% |
| Current assets | 29/58 | €1,647,738 | €1,827,387 | +€179,649 | +10.9% |
| Amounts receivable within one year | 40/41 | €1,593,307 | €1,742,820 | +€149,514 | +9.4% |
| Trade receivables | 40 | €1,266,303 | €1,054,130 | -€212,173 | -16.8% |
| Other amounts receivable | 41 | €327,003 | €688,690 | +€361,687 | +110.6% |
| Cash at bank and in hand | 54/58 | €8,984 | €38,804 | +€29,820 | +331.9% |
| Deferred charges and accrued income | 490/1 | €45,448 | €45,762 | +€315 | +0.7% |
| Total equity and liabilities | 10/49 | €7,171,473 | €7,238,772 | +€67,299 | +0.9% |
| Equity | 10/15 | €4,860,999 | €4,510,183 | -€350,816 | -7.2% |
| Contributions | 10/11 | €1,200,000 | €1,200,000 | = | 0.0% |
| Capital | 10 | €1,200,000 | €1,200,000 | = | 0.0% |
| Issued capital | 100 | €1,200,000 | €1,200,000 | = | 0.0% |
| Reserves | 13 | €134,104 | €134,104 | = | 0.0% |
| Non-distributable reserves | 130/1 | €120,000 | €120,000 | = | 0.0% |
| Legal reserve | 130 | €120,000 | €120,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €975 | €975 | = | 0.0% |
| Distributable reserves | 133 | €13,129 | €13,129 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,526,896 | €3,176,079 | -€350,816 | -9.9% |
| Amounts payable | 17/49 | €2,310,474 | €2,728,589 | +€418,115 | +18.1% |
| Amounts payable after more than one year | 17 | €348,641 | €253,626 | -€95,014 | -27.3% |
| Financial debts | 170/4 | €348,641 | €253,626 | -€95,014 | -27.3% |
| Amounts payable within one year | 42/48 | €1,912,140 | €2,465,949 | +€553,809 | +29.0% |
| Current portion of amounts payable after more than one year | 42 | €87,175 | €90,953 | +€3,778 | +4.3% |
| Financial debts | 43 | €297,103 | €429,376 | +€132,273 | +44.5% |
| Credit institutions | 430/8 | €297,103 | €429,376 | +€132,273 | +44.5% |
| Trade debts | 44 | €1,194,171 | €1,246,238 | +€52,067 | +4.4% |
| Suppliers | 440/4 | €1,194,171 | €1,246,238 | +€52,067 | +4.4% |
| Taxes, remuneration and social security | 45 | €29,490 | €65,735 | +€36,246 | +122.9% |
| Taxes | 450/3 | €11,628 | €51,160 | +€39,531 | +340.0% |
| Remuneration and social security | 454/9 | €17,861 | €14,575 | -€3,286 | -18.4% |
| Other amounts payable | 47/48 | €304,201 | €633,647 | +€329,446 | +108.3% |
| Accrued charges and deferred income | 492/3 | €49,693 | €9,014 | -€40,679 | -81.9% |
| Turnover | 70 | €4,219,942 | - | -€4.2m | |
| Non-recurring operating income | 76A | - | €136,794 | +€136,794 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,857,819 | €3,246,775 | -€611,044 | -15.8% |
| Remuneration, social security and pensions | 62 | €130,266 | €112,668 | -€17,598 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €131,320 | €128,779 | -€2,541 | -1.9% |
| Other operating charges | 640/8 | €25,278 | €55,900 | +€30,622 | +121.1% |
| Non-recurring operating charges | 66A | - | €10,000 | +€10,000 | |
| Gross operating margin | 9900 | €517,576 | €529,387 | +€11,811 | +2.3% |
| Operating profit (loss) | 9901 | €230,712 | €222,040 | -€8,672 | -3.8% |
| Financial income | 75/76B | €191 | €53,633 | +€53,442 | +27976.9% |
| Recurring financial income | 75 | €191 | €1,279 | +€1,088 | +569.5% |
| Non-recurring financial income | 76B | - | €52,354 | +€52,354 | |
| Financial charges | 65/66B | €26,528 | €38,262 | +€11,733 | +44.2% |
| Recurring financial charges | 65 | €26,528 | €38,262 | +€11,733 | +44.2% |
| Profit (loss) for the period before taxes | 9903 | €204,375 | €237,411 | +€33,036 | +16.2% |
| Income taxes | 67/77 | €49,025 | €68,977 | +€19,952 | +40.7% |
| Profit (loss) for the period | 9904 | €155,350 | €168,434 | +€13,084 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €155,350 | €168,434 | +€13,084 | +8.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.