ABDM architecten: 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.
ABDM architecten
Largest movements
- Cash +€459,663
up €459,663 (+221%), from €208,228 to €667,892
mainly Current investments (+€438,349) and Trade debts (+€135,112)
- Current investments -€438,349
down €438,349 (-100%), from €438,349 to €0
- Receivables within one year -€103,499
down €103,499 (-26.3%), from €392,944 to €289,444
of which Trade receivables: -€103,946
- Tangible fixed assets -€23,984
down €23,984 (-28.9%), from €83,004 to €59,020
of which Furniture and vehicles: -€18,069
- Financial fixed assets -€17,050
down €17,050 (-23.1%), from €73,872 to €56,822
- Trade debts +€135,112
up €135,112 (+1,764%), from €7,661 to €142,773
- Reserves -€134,936
down €134,936 (-20.3%), from €665,159 to €530,223
of which Distributable reserves: -€134,936
- Other debts -€88,393
down €88,393 (-21.1%), from €418,707 to €330,314
- Tax, wage and social debts -€28,784
down €28,784 (-33.2%), from €86,638 to €57,854
of which Taxes: -€32,921
- Gross operating margin -€125,201
down €125,201 (-51.8%), from €241,528 to €116,327
- Taxes -€22,720
down €22,720 (-46.2%), from €49,136 to €26,416
- Financial charges -€19,057
down €19,057 (-98.6%), from €19,325 to €268
- Financial income -€9,261
down €9,261 (-50.0%), from €18,522 to €9,261
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 | €1,201,142 | €1,074,009 | -€127,134 | -10.6% |
| Fixed assets | 21/28 | €156,876 | €115,842 | -€41,034 | -26.2% |
| Tangible fixed assets | 22/27 | €83,004 | €59,020 | -€23,984 | -28.9% |
| Land and buildings | 22 | €13,080 | €8,907 | -€4,173 | -31.9% |
| Plant, machinery and equipment | 23 | €14,995 | €13,252 | -€1,743 | -11.6% |
| Furniture and vehicles | 24 | €54,930 | €36,861 | -€18,069 | -32.9% |
| Financial fixed assets | 28 | €73,872 | €56,822 | -€17,050 | -23.1% |
| Current assets | 29/58 | €1,044,266 | €958,167 | -€86,099 | -8.2% |
| Amounts receivable within one year | 40/41 | €392,944 | €289,444 | -€103,499 | -26.3% |
| Trade receivables | 40 | €392,944 | €288,998 | -€103,946 | -26.5% |
| Other amounts receivable | 41 | €0 | €447 | +€447 | |
| Current investments | 50/53 | €438,349 | €0 | -€438,349 | -100% |
| Cash at bank and in hand | 54/58 | €208,228 | €667,892 | +€459,663 | +221% |
| Deferred charges and accrued income | 490/1 | €4,745 | €831 | -€3,914 | -82.5% |
| Total equity and liabilities | 10/49 | €1,201,142 | €1,074,009 | -€127,134 | -10.6% |
| Equity | 10/15 | €665,751 | €530,815 | -€134,936 | -20.3% |
| Contributions | 10/11 | €592 | €592 | = | 0.0% |
| Reserves | 13 | €665,159 | €530,223 | -€134,936 | -20.3% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €665,159 | €530,223 | -€134,936 | -20.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €535,392 | €543,194 | +€7,802 | +1.5% |
| Amounts payable within one year | 42/48 | €513,005 | €530,941 | +€17,936 | +3.5% |
| Trade debts | 44 | €7,661 | €142,773 | +€135,112 | +1,764% |
| Suppliers | 440/4 | €7,661 | €142,773 | +€135,112 | +1,764% |
| Taxes, remuneration and social security | 45 | €86,638 | €57,854 | -€28,784 | -33.2% |
| Taxes | 450/3 | €82,816 | €49,895 | -€32,921 | -39.8% |
| Remuneration and social security | 454/9 | €3,822 | €7,959 | +€4,137 | +108% |
| Other amounts payable | 47/48 | €418,707 | €330,314 | -€88,393 | -21.1% |
| Accrued charges and deferred income | 492/3 | €22,386 | €12,253 | -€10,133 | -45.3% |
| Remuneration, social security and pensions | 62 | -€1,407 | €0 | +€1,407 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,987 | €29,705 | +€717 | +2.5% |
| Other operating charges | 640/8 | €1,878 | €1,199 | -€678 | -36.1% |
| Gross operating margin | 9900 | €241,528 | €116,327 | -€125,201 | -51.8% |
| Operating profit (loss) | 9901 | €212,069 | €85,423 | -€126,647 | -59.7% |
| Financial income | 75/76B | €18,522 | €9,261 | -€9,261 | -50.0% |
| Recurring financial income | 75 | €18,522 | €9,261 | -€9,261 | -50.0% |
| Financial charges | 65/66B | €19,325 | €268 | -€19,057 | -98.6% |
| Recurring financial charges | 65 | €19,325 | €268 | -€19,057 | -98.6% |
| Profit (loss) for the period before taxes | 9903 | €211,267 | €94,416 | -€116,851 | -55.3% |
| Income taxes | 67/77 | €49,136 | €26,416 | -€22,720 | -46.2% |
| Profit (loss) for the period | 9904 | €162,131 | €68,000 | -€94,131 | -58.1% |
| Profit (loss) for the period to be appropriated | 9905 | €162,131 | €68,000 | -€94,131 | -58.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.