AG-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.
AG-ARCHITECTEN
Largest movements
- Cash +€59,649
up €59,649 (+97.2%), from €61,350 to €120,998
mainly Net result for the year (+€53,865) and Tax, wage and social debts (+€36,470)
- Receivables within one year +€47,243
up €47,243 (+1,319%), from €3,582 to €50,825
- Tangible fixed assets -€4,881
down €4,881 (-13.5%), from €36,176 to €31,295
of which Other tangible fixed assets: -€3,231
- Deferred charges and accrued income -€2,471
down €2,471 (-26.4%), from €9,366 to €6,894
- Reserves +€53,865
up €53,865 (+61.1%), from €88,155 to €142,020
- Tax, wage and social debts +€36,470
up €36,470 (+425%), from €8,577 to €45,047
of which Taxes: +€28,320
- Other debts +€10,838
up €10,838 (+446%), from €2,429 to €13,267
- Gross operating margin +€70,191
up €70,191 (+636%), from €11,044 to €81,235
- Taxes +€20,482
up €20,482 (+1,149%), from €1,782 to €22,265
- Depreciation +€865
up €865 (+21.5%), from €4,016 to €4,881
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 | €110,473 | €210,013 | +€99,539 | +90.1% |
| Fixed assets | 21/28 | €36,176 | €31,295 | -€4,881 | -13.5% |
| Tangible fixed assets | 22/27 | €36,176 | €31,295 | -€4,881 | -13.5% |
| Land and buildings | 22 | €3,304 | €2,929 | -€375 | -11.3% |
| Furniture and vehicles | 24 | €2,406 | €1,130 | -€1,276 | -53.0% |
| Other tangible fixed assets | 26 | €30,466 | €27,235 | -€3,231 | -10.6% |
| Current assets | 29/58 | €74,297 | €178,718 | +€104,421 | +141% |
| Amounts receivable within one year | 40/41 | €3,582 | €50,825 | +€47,243 | +1,319% |
| Trade receivables | 40 | €3,582 | €50,825 | +€47,243 | +1,319% |
| Cash at bank and in hand | 54/58 | €61,350 | €120,998 | +€59,649 | +97.2% |
| Deferred charges and accrued income | 490/1 | €9,366 | €6,894 | -€2,471 | -26.4% |
| Total equity and liabilities | 10/49 | €110,473 | €210,013 | +€99,539 | +90.1% |
| Equity | 10/15 | €91,155 | €145,020 | +€53,865 | +59.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €88,155 | €142,020 | +€53,865 | +61.1% |
| Distributable reserves | 133 | €88,155 | €142,020 | +€53,865 | +61.1% |
| Amounts payable | 17/49 | €19,318 | €64,993 | +€45,675 | +236% |
| Amounts payable within one year | 42/48 | €19,318 | €64,993 | +€45,675 | +236% |
| Trade debts | 44 | €8,312 | €6,679 | -€1,634 | -19.7% |
| Suppliers | 440/4 | €8,312 | €6,679 | -€1,634 | -19.7% |
| Taxes, remuneration and social security | 45 | €8,577 | €45,047 | +€36,470 | +425% |
| Taxes | 450/3 | €4,577 | €32,897 | +€28,320 | +619% |
| Remuneration and social security | 454/9 | €4,000 | €12,150 | +€8,150 | +204% |
| Other amounts payable | 47/48 | €2,429 | €13,267 | +€10,838 | +446% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,016 | €4,881 | +€865 | +21.5% |
| Other operating charges | 640/8 | €376 | €183 | -€193 | -51.2% |
| Gross operating margin | 9900 | €11,044 | €81,235 | +€70,191 | +636% |
| Operating profit (loss) | 9901 | €6,652 | €76,170 | +€69,518 | +1,045% |
| Financial charges | 65/66B | €0 | €40 | +€40 | +40,300% |
| Recurring financial charges | 65 | €0 | €40 | +€40 | +40,300% |
| Profit (loss) for the period before taxes | 9903 | €6,651 | €76,130 | +€69,478 | +1,045% |
| Income taxes | 67/77 | €1,782 | €22,265 | +€20,482 | +1,149% |
| Profit (loss) for the period | 9904 | €4,869 | €53,865 | +€48,996 | +1,006% |
| Profit (loss) for the period to be appropriated | 9905 | €4,869 | €53,865 | +€48,996 | +1,006% |
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 20 October 2026 via checked.be.