AARD-architects: 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.
AARD-architects
Largest movements
- Cash -€4,926
down €4,926 (-33.8%), from €14,567 to €9,641
mainly Tax, wage and social debts (-€8,635) and Other debts (-€6,472)
- Receivables within one year +€4,600
up €4,600 (+11.2%), from €41,102 to €45,702
of which Trade receivables: +€3,597
- Intangible fixed assets -€4,025
down €4,025 (-100%), from €4,025 to €0
- Tangible fixed assets -€3,850
down €3,850 (-53.8%), from €7,157 to €3,307
of which Furniture and vehicles: -€2,465
- Tax, wage and social debts -€8,635
down €8,635 (-54.4%), from €15,868 to €7,233
- Other debts -€6,472
down €6,472 (-8.9%), from €73,005 to €66,533
- Trade debts +€6,409
up €6,409 (+401%), from €1,600 to €8,009
- Depreciation -€17,473
down €17,473 (-68.9%), from €25,348 to €7,875
- Gross operating margin -€15,769
down €15,769 (-56.7%), from €27,820 to €12,051
- Other operating charges -€1,276
down €1,276 (-33.3%), from €3,832 to €2,556
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 | €66,952 | €58,750 | -€8,201 | -12.2% |
| Fixed assets | 21/28 | €11,282 | €3,407 | -€7,875 | -69.8% |
| Intangible fixed assets | 21 | €4,025 | €0 | -€4,025 | -100% |
| Tangible fixed assets | 22/27 | €7,157 | €3,307 | -€3,850 | -53.8% |
| Land and buildings | 22 | €1,129 | €194 | -€935 | -82.8% |
| Plant, machinery and equipment | 23 | €3,195 | €2,745 | -€450 | -14.1% |
| Furniture and vehicles | 24 | €2,833 | €368 | -€2,465 | -87.0% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €55,669 | €55,343 | -€326 | -0.6% |
| Amounts receivable within one year | 40/41 | €41,102 | €45,702 | +€4,600 | +11.2% |
| Trade receivables | 40 | €41,102 | €44,700 | +€3,597 | +8.8% |
| Other amounts receivable | 41 | €0 | €1,002 | +€1,002 | |
| Cash at bank and in hand | 54/58 | €14,567 | €9,641 | -€4,926 | -33.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €66,952 | €58,750 | -€8,201 | -12.2% |
| Equity | 10/15 | -€23,522 | -€23,025 | +€497 | +2.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,882 | -€37,385 | +€497 | +1.3% |
| Amounts payable | 17/49 | €90,473 | €81,775 | -€8,698 | -9.6% |
| Amounts payable within one year | 42/48 | €90,473 | €81,775 | -€8,698 | -9.6% |
| Trade debts | 44 | €1,600 | €8,009 | +€6,409 | +401% |
| Suppliers | 440/4 | €1,600 | €8,009 | +€6,409 | +401% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €15,868 | €7,233 | -€8,635 | -54.4% |
| Taxes | 450/3 | €15,868 | €7,233 | -€8,635 | -54.4% |
| Other amounts payable | 47/48 | €73,005 | €66,533 | -€6,472 | -8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,348 | €7,875 | -€17,473 | -68.9% |
| Other operating charges | 640/8 | €3,832 | €2,556 | -€1,276 | -33.3% |
| Gross operating margin | 9900 | €27,820 | €12,051 | -€15,769 | -56.7% |
| Operating profit (loss) | 9901 | -€1,360 | €1,620 | +€2,980 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €87 | €35 | -€52 | -59.7% |
| Recurring financial charges | 65 | €87 | €35 | -€52 | -59.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,446 | €1,585 | +€3,031 | |
| Income taxes | 67/77 | €1,080 | €1,088 | +€8 | +0.8% |
| Profit (loss) for the period | 9904 | -€2,526 | €497 | +€3,023 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,526 | €497 | +€3,023 |
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.