AERTS ARCHITECTUUR: what changed
AERTS ARCHITECTUUR
Largest movements
- Cash -€39,444
down €39,444 (-64.5%), from €61,143 to €21,699
mainly Other debts (-€54,153) and Tax, wage and social debts (-€2,575)
- Deferred charges and accrued income -€4,333
down €4,333 (-82.4%), from €5,259 to €926
- Receivables within one year -€1,578
down €1,578 (-10.8%), from €14,558 to €12,980
of which Trade receivables: -€2,375
- Tangible fixed assets +€1,530
up €1,530 (+139%), from €1,103 to €2,633
of which Furniture and vehicles: +€1,769
- Other debts -€54,153
down €54,153 (-96.1%), from €56,323 to €2,171
- Profit (loss) carried forward +€13,155
up €13,155 (+83.0%), from €15,858 to €29,013
- Tax, wage and social debts -€2,575
down €2,575 (-62.9%), from €4,091 to €1,516
of which Taxes: -€2,575
- Gross operating margin -€9,646
down €9,646 (-34.0%), from €28,368 to €18,722
- Taxes -€1,725
down €1,725 (-29.0%), from €5,950 to €4,225
- Depreciation +€521
up €521 (+225%), from €232 to €752
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,064 | €38,239 | -€43,825 | -53.4% |
| Fixed assets | 21/28 | €1,103 | €2,633 | +€1,530 | +139% |
| Tangible fixed assets | 22/27 | €1,103 | €2,633 | +€1,530 | +139% |
| Plant, machinery and equipment | 23 | €1,103 | €864 | -€240 | -21.7% |
| Furniture and vehicles | 24 | €0 | €1,769 | +€1,769 | |
| Current assets | 29/58 | €80,961 | €35,606 | -€45,355 | -56.0% |
| Amounts receivable within one year | 40/41 | €14,558 | €12,980 | -€1,578 | -10.8% |
| Trade receivables | 40 | €14,475 | €12,100 | -€2,375 | -16.4% |
| Other amounts receivable | 41 | €83 | €880 | +€797 | +958% |
| Cash at bank and in hand | 54/58 | €61,143 | €21,699 | -€39,444 | -64.5% |
| Deferred charges and accrued income | 490/1 | €5,259 | €926 | -€4,333 | -82.4% |
| Total equity and liabilities | 10/49 | €82,064 | €38,239 | -€43,825 | -53.4% |
| Equity | 10/15 | €20,858 | €34,013 | +€13,155 | +63.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,858 | €29,013 | +€13,155 | +83.0% |
| Amounts payable | 17/49 | €61,206 | €4,226 | -€56,980 | -93.1% |
| Amounts payable within one year | 42/48 | €61,206 | €4,122 | -€57,084 | -93.3% |
| Trade debts | 44 | €791 | €435 | -€356 | -45.0% |
| Suppliers | 440/4 | €791 | €435 | -€356 | -45.0% |
| Taxes, remuneration and social security | 45 | €4,091 | €1,516 | -€2,575 | -62.9% |
| Taxes | 450/3 | €4,091 | €1,516 | -€2,575 | -62.9% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €56,323 | €2,171 | -€54,153 | -96.1% |
| Accrued charges and deferred income | 492/3 | - | €104 | +€104 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €752 | +€521 | +225% |
| Other operating charges | 640/8 | €621 | €595 | -€27 | -4.3% |
| Gross operating margin | 9900 | €28,368 | €18,722 | -€9,646 | -34.0% |
| Operating profit (loss) | 9901 | €27,515 | €17,375 | -€10,140 | -36.9% |
| Financial income | 75/76B | €111 | €274 | +€163 | +147% |
| Recurring financial income | 75 | €111 | €274 | +€163 | +147% |
| Financial charges | 65/66B | €345 | €269 | -€76 | -22.0% |
| Recurring financial charges | 65 | €345 | €269 | -€76 | -22.0% |
| Profit (loss) for the period before taxes | 9903 | €27,281 | €17,380 | -€9,901 | -36.3% |
| Income taxes | 67/77 | €5,950 | €4,225 | -€1,725 | -29.0% |
| Profit (loss) for the period | 9904 | €21,331 | €13,155 | -€8,176 | -38.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,331 | €13,155 | -€8,176 | -38.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.