A7 ARCHITECTURE ET TECHNIQUE: 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.
A7 ARCHITECTURE ET TECHNIQUE
Largest movements
- Receivables within one year +€202,932
up €202,932 (+73.2%), from €277,086 to €480,018
of which Other amounts receivable: +€160,932
- Cash -€167,627
down €167,627 (-77.1%), from €217,498 to €49,872
mainly Receivables within one year (-€202,932) and Contributions, distributions and other (-€61,509)
- Other debts +€103,981
new in 2025: €103,981
- Reserves -€51,526
down €51,526 (-11.4%), from €450,185 to €398,659
of which Distributable reserves: -€51,526
- Tax, wage and social debts -€15,642
down €15,642 (-65.7%), from €23,802 to €8,159
- Financial income +€7,696
up €7,696 (+159%), from €4,836 to €12,532
- Taxes +€2,389
up €2,389 (+67.9%), from €3,517 to €5,906
- Other operating charges +€893
new in 2025: €893
- Gross operating margin +€783
up €783 (+17.8%), from €4,395 to €5,178
- Depreciation -€249
down €249 (-51.9%), from €479 to €231
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 | €500,393 | €536,704 | +€36,311 | +7.3% |
| Fixed assets | 21/28 | €492 | €262 | -€231 | -46.9% |
| Tangible fixed assets | 22/27 | €492 | €262 | -€231 | -46.9% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €492 | €262 | -€231 | -46.9% |
| Current assets | 29/58 | €499,900 | €536,442 | +€36,542 | +7.3% |
| Amounts receivable within one year | 40/41 | €277,086 | €480,018 | +€202,932 | +73.2% |
| Trade receivables | 40 | €138,000 | €180,000 | +€42,000 | +30.4% |
| Other amounts receivable | 41 | €139,086 | €300,018 | +€160,932 | +116% |
| Cash at bank and in hand | 54/58 | €217,498 | €49,872 | -€167,627 | -77.1% |
| Deferred charges and accrued income | 490/1 | €5,316 | €6,552 | +€1,236 | +23.3% |
| Total equity and liabilities | 10/49 | €500,393 | €536,704 | +€36,311 | +7.3% |
| Equity | 10/15 | €468,777 | €417,251 | -€51,526 | -11.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €450,185 | €398,659 | -€51,526 | -11.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €450,185 | €398,659 | -€51,526 | -11.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €31,616 | €119,453 | +€87,837 | +278% |
| Amounts payable within one year | 42/48 | €31,442 | €119,175 | +€87,733 | +279% |
| Trade debts | 44 | €7,641 | €7,035 | -€606 | -7.9% |
| Suppliers | 440/4 | €7,641 | €7,035 | -€606 | -7.9% |
| Taxes, remuneration and social security | 45 | €23,802 | €8,159 | -€15,642 | -65.7% |
| Taxes | 450/3 | €23,802 | €8,159 | -€15,642 | -65.7% |
| Other amounts payable | 47/48 | - | €103,981 | +€103,981 | |
| Accrued charges and deferred income | 492/3 | €174 | €278 | +€104 | +59.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €479 | €231 | -€249 | -51.9% |
| Other operating charges | 640/8 | - | €893 | +€893 | |
| Gross operating margin | 9900 | €4,395 | €5,178 | +€783 | +17.8% |
| Operating profit (loss) | 9901 | €3,915 | €4,054 | +€139 | +3.5% |
| Financial income | 75/76B | €4,836 | €12,532 | +€7,696 | +159% |
| Recurring financial income | 75 | €4,836 | €12,532 | +€7,696 | +159% |
| Financial charges | 65/66B | €785 | €698 | -€87 | -11.1% |
| Recurring financial charges | 65 | €785 | €698 | -€87 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | €7,967 | €15,888 | +€7,922 | +99.4% |
| Income taxes | 67/77 | €3,517 | €5,906 | +€2,389 | +67.9% |
| Profit (loss) for the period | 9904 | €4,450 | €9,983 | +€5,533 | +124% |
| Profit (loss) for the period to be appropriated | 9905 | €4,450 | €9,983 | +€5,533 | +124% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.