ABN 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.
ABN Architectes
Largest movements
- Current investments +€36,688
new in 2025: €36,688
- Cash -€6,734
down €6,734 (-4.4%), from €152,785 to €146,052
mainly Contributions, distributions and other (-€55,558) and Current investments (-€36,688)
- Receivables within one year +€3,937
up €3,937 (+46.6%), from €8,451 to €12,389
of which Trade receivables: +€6,900
- Tangible fixed assets +€2,408
up €2,408 (+26.3%), from €9,150 to €11,558
of which Furniture and vehicles: +€5,467
- Other debts +€55,558
up €55,558, from €0 to €55,558
- Reserves -€24,989
down €24,989 (-19.6%), from €127,310 to €102,321
- Trade debts +€10,236
up €10,236 (+347%), from €2,954 to €13,190
- Tax, wage and social debts -€4,778
down €4,778 (-21.1%), from €22,644 to €17,867
- Gross operating margin -€5,832
down €5,832 (-10.5%), from €55,431 to €49,599
- Taxes -€1,516
down €1,516 (-10.2%), from €14,906 to €13,390
- Financial charges +€678
up €678 (+254%), from €267 to €945
- Depreciation -€627
down €627 (-13.0%), from €4,812 to €4,185
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 | €171,512 | €207,936 | +€36,425 | +21.2% |
| Fixed assets | 21/28 | €9,249 | €11,657 | +€2,408 | +26.0% |
| Tangible fixed assets | 22/27 | €9,150 | €11,558 | +€2,408 | +26.3% |
| Furniture and vehicles | 24 | €1,362 | €6,829 | +€5,467 | +401% |
| Other tangible fixed assets | 26 | €7,788 | €4,729 | -€3,059 | -39.3% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €162,263 | €196,279 | +€34,016 | +21.0% |
| Amounts receivable within one year | 40/41 | €8,451 | €12,389 | +€3,937 | +46.6% |
| Trade receivables | 40 | €391 | €7,291 | +€6,900 | +1,763% |
| Other amounts receivable | 41 | €8,060 | €5,098 | -€2,962 | -36.8% |
| Current investments | 50/53 | - | €36,688 | +€36,688 | |
| Cash at bank and in hand | 54/58 | €152,785 | €146,052 | -€6,734 | -4.4% |
| Deferred charges and accrued income | 490/1 | €1,026 | €1,151 | +€125 | +12.1% |
| Total equity and liabilities | 10/49 | €171,512 | €207,936 | +€36,425 | +21.2% |
| Equity | 10/15 | €145,910 | €120,821 | -€25,088 | -17.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,310 | €102,321 | -€24,989 | -19.6% |
| Distributable reserves | 133 | €127,310 | €102,321 | -€24,989 | -19.6% |
| Profit (loss) carried forward | 14 | - | -€100 | -€100 | |
| Amounts payable | 17/49 | €25,602 | €87,115 | +€61,513 | +240% |
| Amounts payable within one year | 42/48 | €25,602 | €87,065 | +€61,463 | +240% |
| Financial debts | 43 | €4 | €450 | +€446 | +12,388% |
| Other loans | 439 | €4 | €450 | +€446 | +12,388% |
| Trade debts | 44 | €2,954 | €13,190 | +€10,236 | +347% |
| Suppliers | 440/4 | €2,954 | €13,190 | +€10,236 | +347% |
| Taxes, remuneration and social security | 45 | €22,644 | €17,867 | -€4,778 | -21.1% |
| Taxes | 450/3 | €22,644 | €17,867 | -€4,778 | -21.1% |
| Other amounts payable | 47/48 | €0 | €55,558 | +€55,558 | |
| Accrued charges and deferred income | 492/3 | - | €50 | +€50 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,812 | €4,185 | -€627 | -13.0% |
| Other operating charges | 640/8 | €770 | €953 | +€183 | +23.7% |
| Non-recurring operating charges | 66A | - | €391 | +€391 | |
| Gross operating margin | 9900 | €55,431 | €49,599 | -€5,832 | -10.5% |
| Operating profit (loss) | 9901 | €49,849 | €44,070 | -€5,780 | -11.6% |
| Financial income | 75/76B | €444 | €735 | +€291 | +65.7% |
| Recurring financial income | 75 | €444 | €735 | +€291 | +65.7% |
| Financial charges | 65/66B | €267 | €945 | +€678 | +254% |
| Recurring financial charges | 65 | €267 | €945 | +€678 | +254% |
| Profit (loss) for the period before taxes | 9903 | €50,026 | €43,860 | -€6,166 | -12.3% |
| Income taxes | 67/77 | €14,906 | €13,390 | -€1,516 | -10.2% |
| Profit (loss) for the period | 9904 | €35,120 | €30,470 | -€4,650 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,120 | €30,470 | -€4,650 | -13.2% |
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 24 October 2026 via checked.be.