AASA 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.
AASA Architectes
Largest movements
- Receivables within one year +€72,799
up €72,799 (+18.8%), from €388,103 to €460,903
of which Trade receivables: +€71,860
- Stocks and contracts +€59,285
up €59,285 (+38.2%), from €155,217 to €214,502
- Cash +€36,749
up €36,749 (+513%), from €7,158 to €43,907
mainly Short-term financial debts (+€80,000) and Tax, wage and social debts (+€60,037)
- Tangible fixed assets -€9,827
down €9,827 (-27.2%), from €36,114 to €26,287
of which Furniture and vehicles: -€9,827
- Short-term financial debts +€80,000
up €80,000, from €0 to €80,000
- Tax, wage and social debts +€60,037
up €60,037 (+387%), from €15,533 to €75,570
of which Taxes: +€59,547
- Trade debts -€48,782
down €48,782 (-54.5%), from €89,518 to €40,737
- Other debts +€43,249
up €43,249 (+108%), from €40,000 to €83,249
- Profit (loss) carried forward +€15,418
up €15,418 (+3.6%), from €432,444 to €447,862
- Gross operating margin -€27,729
down €27,729 (-15.2%), from €182,941 to €155,212
- Staff costs +€14,354
up €14,354 (+15.9%), from €90,471 to €104,825
- Taxes -€9,512
down €9,512 (-49.6%), from €19,159 to €9,647
- Depreciation -€7,224
down €7,224 (-26.3%), from €27,466 to €20,242
- Write-downs +€4,200
no longer reported in 2025 (was -€4,200)
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 | €653,873 | €814,652 | +€160,779 | +24.6% |
| Fixed assets | 21/28 | €88,134 | €81,336 | -€6,799 | -7.7% |
| Intangible fixed assets | 21 | €2,161 | €1,228 | -€932 | -43.1% |
| Tangible fixed assets | 22/27 | €36,114 | €26,287 | -€9,827 | -27.2% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €36,114 | €26,287 | -€9,827 | -27.2% |
| Financial fixed assets | 28 | €49,860 | €53,820 | +€3,960 | +7.9% |
| Current assets | 29/58 | €565,738 | €733,317 | +€167,578 | +29.6% |
| Stocks and contracts in progress | 3 | €155,217 | €214,502 | +€59,285 | +38.2% |
| Contracts in progress | 37 | €155,217 | €214,502 | +€59,285 | +38.2% |
| Amounts receivable within one year | 40/41 | €388,103 | €460,903 | +€72,799 | +18.8% |
| Trade receivables | 40 | €257,681 | €329,541 | +€71,860 | +27.9% |
| Other amounts receivable | 41 | €130,422 | €131,362 | +€940 | +0.7% |
| Cash at bank and in hand | 54/58 | €7,158 | €43,907 | +€36,749 | +513% |
| Deferred charges and accrued income | 490/1 | €15,261 | €14,005 | -€1,255 | -8.2% |
| Total equity and liabilities | 10/49 | €653,873 | €814,652 | +€160,779 | +24.6% |
| Equity | 10/15 | €500,094 | €515,512 | +€15,418 | +3.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €432,444 | €447,862 | +€15,418 | +3.6% |
| Amounts payable | 17/49 | €153,779 | €299,140 | +€145,361 | +94.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €147,029 | €279,556 | +€132,526 | +90.1% |
| Current portion of amounts payable after more than one year | 42 | €1,978 | €0 | -€1,978 | -100% |
| Financial debts | 43 | €0 | €80,000 | +€80,000 | |
| Credit institutions | 430/8 | - | €80,000 | +€80,000 | |
| Trade debts | 44 | €89,518 | €40,737 | -€48,782 | -54.5% |
| Suppliers | 440/4 | €89,518 | €40,737 | -€48,782 | -54.5% |
| Taxes, remuneration and social security | 45 | €15,533 | €75,570 | +€60,037 | +387% |
| Taxes | 450/3 | €3,423 | €62,971 | +€59,547 | +1,739% |
| Remuneration and social security | 454/9 | €12,110 | €12,599 | +€490 | +4.0% |
| Other amounts payable | 47/48 | €40,000 | €83,249 | +€43,249 | +108% |
| Accrued charges and deferred income | 492/3 | €6,750 | €19,585 | +€12,835 | +190% |
| Non-recurring operating income | 76A | €252 | - | -€252 | |
| Remuneration, social security and pensions | 62 | €90,471 | €104,825 | +€14,354 | +15.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,466 | €20,242 | -€7,224 | -26.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,200 | - | +€4,200 | |
| Other operating charges | 640/8 | €2,899 | €1,653 | -€1,246 | -43.0% |
| Gross operating margin | 9900 | €182,941 | €155,212 | -€27,729 | -15.2% |
| Operating profit (loss) | 9901 | €66,306 | €28,492 | -€37,814 | -57.0% |
| Financial income | 75/76B | €0 | €0 | -€0 | -50.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -50.0% |
| Financial charges | 65/66B | €5,316 | €3,426 | -€1,890 | -35.6% |
| Recurring financial charges | 65 | €5,316 | €3,426 | -€1,890 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €60,989 | €25,066 | -€35,924 | -58.9% |
| Income taxes | 67/77 | €19,159 | €9,647 | -€9,512 | -49.6% |
| Profit (loss) for the period | 9904 | €41,830 | €15,418 | -€26,412 | -63.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,830 | €15,418 | -€26,412 | -63.1% |
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 18 October 2026 via checked.be.