ACTES - 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.
ACTES - ARCHITECTES
Largest movements
- Cash +€8,697
up €8,697 (+62.3%), from €13,962 to €22,660
mainly Depreciation (+€10,567) and Short-term financial debts (+€8,202)
- Tangible fixed assets -€6,719
down €6,719 (-4.9%), from €136,841 to €130,122
of which Land and buildings: -€9,494
- Debts after one year -€11,675
down €11,675 (-9.8%), from €119,582 to €107,907
- Short-term financial debts +€8,202
new in 2025: €8,202
- Tax, wage and social debts -€8,047
down €8,047 (-90.2%), from €8,919 to €872
of which Taxes: -€6,247
- Other debts +€5,413
up €5,413 (+299%), from €1,808 to €7,221
- Trade debts +€4,267
up €4,267 (+64.5%), from €6,619 to €10,886
- Gross operating margin -€1,498
down €1,498 (-7.5%), from €19,912 to €18,414
- Depreciation -€995
down €995 (-8.6%), from €11,563 to €10,567
- Other operating charges +€434
up €434 (+99.2%), from €437 to €871
- Financial charges -€249
down €249 (-7.2%), from €3,479 to €3,230
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 | €168,510 | €169,169 | +€659 | +0.4% |
| Fixed assets | 21/28 | €136,916 | €130,197 | -€6,719 | -4.9% |
| Tangible fixed assets | 22/27 | €136,841 | €130,122 | -€6,719 | -4.9% |
| Land and buildings | 22 | €133,292 | €123,798 | -€9,494 | -7.1% |
| Furniture and vehicles | 24 | €3,549 | €2,496 | -€1,053 | -29.7% |
| Other tangible fixed assets | 26 | - | €3,828 | +€3,828 | |
| Financial fixed assets | 28 | €75 | €75 | = | 0.0% |
| Current assets | 29/58 | €31,594 | €38,972 | +€7,378 | +23.4% |
| Amounts receivable within one year | 40/41 | €10,390 | €9,025 | -€1,365 | -13.1% |
| Trade receivables | 40 | €10,165 | €8,616 | -€1,549 | -15.2% |
| Other amounts receivable | 41 | €225 | €409 | +€183 | +81.3% |
| Cash at bank and in hand | 54/58 | €13,962 | €22,660 | +€8,697 | +62.3% |
| Deferred charges and accrued income | 490/1 | €7,242 | €7,288 | +€46 | +0.6% |
| Total equity and liabilities | 10/49 | €168,510 | €169,169 | +€659 | +0.4% |
| Equity | 10/15 | €20,157 | €22,406 | +€2,249 | +11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Share premium | 1100/10 | €18,600 | - | -€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€303 | €1,946 | +€2,249 | |
| Amounts payable | 17/49 | €148,354 | €146,763 | -€1,591 | -1.1% |
| Amounts payable after more than one year | 17 | €119,582 | €107,907 | -€11,675 | -9.8% |
| Financial debts | 170/4 | €119,582 | €107,907 | -€11,675 | -9.8% |
| Amounts payable within one year | 42/48 | €28,772 | €38,856 | +€10,084 | +35.0% |
| Current portion of amounts payable after more than one year | 42 | €11,427 | €11,675 | +€248 | +2.2% |
| Financial debts | 43 | - | €8,202 | +€8,202 | |
| Credit institutions | 430/8 | - | €8,202 | +€8,202 | |
| Trade debts | 44 | €6,619 | €10,886 | +€4,267 | +64.5% |
| Suppliers | 440/4 | €6,619 | €10,886 | +€4,267 | +64.5% |
| Taxes, remuneration and social security | 45 | €8,919 | €872 | -€8,047 | -90.2% |
| Taxes | 450/3 | €7,119 | €872 | -€6,247 | -87.8% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100% |
| Other amounts payable | 47/48 | €1,808 | €7,221 | +€5,413 | +299% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,563 | €10,567 | -€995 | -8.6% |
| Other operating charges | 640/8 | €437 | €871 | +€434 | +99.2% |
| Gross operating margin | 9900 | €19,912 | €18,414 | -€1,498 | -7.5% |
| Operating profit (loss) | 9901 | €7,912 | €6,975 | -€937 | -11.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €3,479 | €3,230 | -€249 | -7.2% |
| Recurring financial charges | 65 | €3,479 | €3,230 | -€249 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €4,433 | €3,745 | -€688 | -15.5% |
| Income taxes | 67/77 | €1,587 | €1,496 | -€92 | -5.8% |
| Profit (loss) for the period | 9904 | €2,846 | €2,249 | -€596 | -21.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,846 | €2,249 | -€596 | -21.0% |
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 17 October 2026 via checked.be.