AICO 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.
AICO ARCHITECTEN
Largest movements
- Receivables within one year +€49,477
up €49,477 (+49.9%), from €99,189 to €148,666
of which Trade receivables: +€36,611
- Cash -€39,161
down €39,161 (-27.2%), from €143,832 to €104,671
mainly Receivables within one year (-€49,477) and Tax, wage and social debts (-€14,354)
- Deferred charges and accrued income -€4,697
down €4,697 (-47.6%), from €9,860 to €5,163
- Intangible fixed assets -€4,531
down €4,531 (-16.8%), from €27,022 to €22,491
- Tangible fixed assets +€3,105
up €3,105 (+151%), from €2,063 to €5,168
of which Other tangible fixed assets: +€3,699
- Trade debts +€16,995
up €16,995 (+100%), from €16,961 to €33,956
- Tax, wage and social debts -€14,354
down €14,354 (-100%), from €14,354 to €0
of which Taxes: -€11,924
- Profit (loss) carried forward +€5,163
up €5,163 (+108%), from €4,763 to €9,926
- Debts after one year -€4,079
down €4,079 (-56.8%), from €7,182 to €3,102
- Gross operating margin -€53,272
down €53,272 (-58.3%), from €91,454 to €38,182
- Taxes -€18,435
down €18,435 (-85.3%), from €21,622 to €3,187
- Staff costs +€2,541
up €2,541 (+13.9%), from €18,314 to €20,855
- Financial charges +€2,091
up €2,091 (+181%), from €1,157 to €3,248
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 | €282,216 | €286,410 | +€4,193 | +1.5% |
| Fixed assets | 21/28 | €29,335 | €27,909 | -€1,426 | -4.9% |
| Intangible fixed assets | 21 | €27,022 | €22,491 | -€4,531 | -16.8% |
| Tangible fixed assets | 22/27 | €2,063 | €5,168 | +€3,105 | +151% |
| Furniture and vehicles | 24 | €594 | €0 | -€594 | -100% |
| Other tangible fixed assets | 26 | €1,469 | €5,168 | +€3,699 | +252% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €252,881 | €258,500 | +€5,619 | +2.2% |
| Amounts receivable within one year | 40/41 | €99,189 | €148,666 | +€49,477 | +49.9% |
| Trade receivables | 40 | €44,776 | €81,387 | +€36,611 | +81.8% |
| Other amounts receivable | 41 | €54,412 | €67,279 | +€12,866 | +23.6% |
| Cash at bank and in hand | 54/58 | €143,832 | €104,671 | -€39,161 | -27.2% |
| Deferred charges and accrued income | 490/1 | €9,860 | €5,163 | -€4,697 | -47.6% |
| Total equity and liabilities | 10/49 | €282,216 | €286,410 | +€4,193 | +1.5% |
| Equity | 10/15 | €238,668 | €243,831 | +€5,163 | +2.2% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €215,355 | €215,355 | = | 0.0% |
| Distributable reserves | 133 | €215,355 | €215,355 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,763 | €9,926 | +€5,163 | +108% |
| Amounts payable | 17/49 | €43,548 | €42,579 | -€970 | -2.2% |
| Amounts payable after more than one year | 17 | €7,182 | €3,102 | -€4,079 | -56.8% |
| Financial debts | 170/4 | €7,182 | €3,102 | -€4,079 | -56.8% |
| Amounts payable within one year | 42/48 | €36,367 | €39,476 | +€3,110 | +8.6% |
| Current portion of amounts payable after more than one year | 42 | €4,015 | €4,079 | +€64 | +1.6% |
| Trade debts | 44 | €16,961 | €33,956 | +€16,995 | +100% |
| Suppliers | 440/4 | €16,961 | €33,956 | +€16,995 | +100% |
| Taxes, remuneration and social security | 45 | €14,354 | €0 | -€14,354 | -100% |
| Taxes | 450/3 | €11,924 | €0 | -€11,924 | -100% |
| Remuneration and social security | 454/9 | €2,430 | €0 | -€2,430 | -100% |
| Other amounts payable | 47/48 | €1,037 | €1,441 | +€404 | +39.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €1,656 | €786 | -€870 | -52.5% |
| Remuneration, social security and pensions | 62 | €18,314 | €20,855 | +€2,541 | +13.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,346 | €5,416 | +€70 | +1.3% |
| Other operating charges | 640/8 | €980 | €531 | -€449 | -45.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €91,454 | €38,182 | -€53,272 | -58.3% |
| Operating profit (loss) | 9901 | €66,814 | €11,379 | -€55,435 | -83.0% |
| Financial income | 75/76B | €218 | €219 | +€1 | +0.5% |
| Recurring financial income | 75 | €218 | €219 | +€1 | +0.5% |
| Financial charges | 65/66B | €1,157 | €3,248 | +€2,091 | +181% |
| Recurring financial charges | 65 | €1,157 | €3,248 | +€2,091 | +181% |
| Profit (loss) for the period before taxes | 9903 | €65,875 | €8,350 | -€57,525 | -87.3% |
| Income taxes | 67/77 | €21,622 | €3,187 | -€18,435 | -85.3% |
| Profit (loss) for the period | 9904 | €44,252 | €5,163 | -€39,090 | -88.3% |
| Profit (loss) for the period to be appropriated | 9905 | €44,252 | €5,163 | -€39,090 | -88.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.