abc-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.
abc-architectes
Largest movements
- Tangible fixed assets -€8,857
down €8,857 (-21.0%), from €42,102 to €33,245
of which Land and buildings: -€8,394
- Cash +€2,502
up €2,502 (+30.3%), from €8,258 to €10,760
mainly Other debts (+€10,675) and Depreciation (+€8,857)
- Receivables within one year +€1,210
up €1,210 (+18.6%), from €6,522 to €7,732
of which Trade receivables: +€1,210
- Other debts +€10,675
new in 2025: €10,675
- Debts after one year -€9,005
down €9,005 (-11.3%), from €79,755 to €70,750
of which Financial debts: -€9,005
- Trade debts -€4,950
no longer reported in 2025 (was €4,950)
- Profit (loss) carried forward -€2,959
down €2,959 (-5.2%), from -€56,450 to -€59,409
- Gross operating margin +€2,615
up €2,615 (+43.6%), from €6,000 to €8,615
- Depreciation +€463
up €463 (+5.5%), from €8,394 to €8,857
- Financial charges -€221
down €221 (-9.9%), from €2,239 to €2,018
- Other operating charges -€162
down €162 (-18.8%), from €863 to €701
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 | €57,480 | €51,787 | -€5,693 | -9.9% |
| Fixed assets | 21/28 | €42,152 | €33,295 | -€8,857 | -21.0% |
| Tangible fixed assets | 22/27 | €42,102 | €33,245 | -€8,857 | -21.0% |
| Land and buildings | 22 | €40,252 | €31,858 | -€8,394 | -20.9% |
| Furniture and vehicles | 24 | €1,850 | €1,387 | -€463 | -25.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €15,328 | €18,492 | +€3,164 | +20.6% |
| Amounts receivable within one year | 40/41 | €6,522 | €7,732 | +€1,210 | +18.6% |
| Trade receivables | 40 | - | €1,210 | +€1,210 | |
| Other amounts receivable | 41 | €6,522 | €6,522 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,258 | €10,760 | +€2,502 | +30.3% |
| Deferred charges and accrued income | 490/1 | €548 | - | -€548 | |
| Total equity and liabilities | 10/49 | €57,480 | €51,787 | -€5,693 | -9.9% |
| Equity | 10/15 | -€37,850 | -€40,809 | -€2,959 | -7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€56,450 | -€59,409 | -€2,959 | -5.2% |
| Amounts payable | 17/49 | €95,330 | €92,596 | -€2,734 | -2.9% |
| Amounts payable after more than one year | 17 | €79,755 | €70,750 | -€9,005 | -11.3% |
| Financial debts | 170/4 | €52,977 | €43,972 | -€9,005 | -17.0% |
| Other amounts payable | 178/9 | €26,778 | €26,778 | = | 0.0% |
| Amounts payable within one year | 42/48 | €15,573 | €21,846 | +€6,273 | +40.3% |
| Current portion of amounts payable after more than one year | 42 | €8,743 | €9,005 | +€262 | +3.0% |
| Trade debts | 44 | €4,950 | - | -€4,950 | |
| Suppliers | 440/4 | €4,950 | - | -€4,950 | |
| Taxes, remuneration and social security | 45 | €1,880 | €2,166 | +€286 | +15.2% |
| Taxes | 450/3 | €1,880 | €2,166 | +€286 | +15.2% |
| Other amounts payable | 47/48 | - | €10,675 | +€10,675 | |
| Accrued charges and deferred income | 492/3 | €2 | - | -€2 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,394 | €8,857 | +€463 | +5.5% |
| Other operating charges | 640/8 | €863 | €701 | -€162 | -18.8% |
| Gross operating margin | 9900 | €6,000 | €8,615 | +€2,615 | +43.6% |
| Operating profit (loss) | 9901 | -€3,257 | -€943 | +€2,314 | +71.0% |
| Financial income | 75/76B | €16 | €4 | -€12 | -75.0% |
| Recurring financial income | 75 | €16 | €4 | -€12 | -75.0% |
| Financial charges | 65/66B | €2,239 | €2,018 | -€221 | -9.9% |
| Recurring financial charges | 65 | €2,239 | €2,018 | -€221 | -9.9% |
| Profit (loss) for the period before taxes | 9903 | -€5,480 | -€2,957 | +€2,523 | +46.0% |
| Income taxes | 67/77 | €2 | €2 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€5,482 | -€2,959 | +€2,523 | +46.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,482 | -€2,959 | +€2,523 | +46.0% |
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 16 October 2026 via checked.be.