AIT 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.
AIT Architecten
Largest movements
- Cash +€102,461
up €102,461 (+33.0%), from €310,134 to €412,595
mainly Net result for the year (+€128,158) and Depreciation (+€20,216)
- Tangible fixed assets -€14,648
down €14,648 (-14.3%), from €102,366 to €87,718
of which Land and buildings: -€11,093
- Reserves +€110,695
up €110,695 (+35.8%), from €309,233 to €419,928
of which Distributable reserves: +€110,695
- Other debts -€19,828
down €19,828 (-97.3%), from €20,387 to €559
- Current portion of long-term debt +€9,525
up €9,525 (+45.7%), from €20,839 to €30,364
- Debts after one year -€8,634
down €8,634 (-23.6%), from €36,543 to €27,910
- Gross operating margin +€61,528
up €61,528 (+40.5%), from €151,781 to €213,310
- Taxes +€23,492
up €23,492 (+80.1%), from €29,321 to €52,813
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 | €497,569 | €588,551 | +€90,982 | +18.3% |
| Fixed assets | 21/28 | €102,416 | €91,768 | -€10,648 | -10.4% |
| Tangible fixed assets | 22/27 | €102,366 | €87,718 | -€14,648 | -14.3% |
| Land and buildings | 22 | €78,212 | €67,119 | -€11,093 | -14.2% |
| Plant, machinery and equipment | 23 | €8,013 | €9,395 | +€1,382 | +17.3% |
| Furniture and vehicles | 24 | €16,141 | €11,204 | -€4,937 | -30.6% |
| Financial fixed assets | 28 | €50 | €4,050 | +€4,000 | +8,000% |
| Current assets | 29/58 | €395,153 | €496,783 | +€101,630 | +25.7% |
| Stocks and contracts in progress | 3 | - | €2,318 | +€2,318 | |
| Stocks | 30/36 | - | €2,318 | +€2,318 | |
| Amounts receivable within one year | 40/41 | €68,915 | €68,426 | -€489 | -0.7% |
| Trade receivables | 40 | €67,900 | €67,571 | -€329 | -0.5% |
| Other amounts receivable | 41 | €1,015 | €855 | -€160 | -15.8% |
| Cash at bank and in hand | 54/58 | €310,134 | €412,595 | +€102,461 | +33.0% |
| Deferred charges and accrued income | 490/1 | €16,104 | €13,444 | -€2,660 | -16.5% |
| Total equity and liabilities | 10/49 | €497,569 | €588,551 | +€90,982 | +18.3% |
| Equity | 10/15 | €312,365 | €423,060 | +€110,695 | +35.4% |
| Contributions | 10/11 | €200 | €200 | = | 0.0% |
| Reserves | 13 | €309,233 | €419,928 | +€110,695 | +35.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €307,373 | €418,068 | +€110,695 | +36.0% |
| Profit (loss) carried forward | 14 | €2,932 | €2,932 | = | 0.0% |
| Amounts payable | 17/49 | €185,204 | €165,491 | -€19,713 | -10.6% |
| Amounts payable after more than one year | 17 | €36,543 | €27,910 | -€8,634 | -23.6% |
| Financial debts | 170/4 | €36,543 | €27,910 | -€8,634 | -23.6% |
| Amounts payable within one year | 42/48 | €148,661 | €137,582 | -€11,079 | -7.5% |
| Current portion of amounts payable after more than one year | 42 | €20,839 | €30,364 | +€9,525 | +45.7% |
| Trade debts | 44 | €86,238 | €81,243 | -€4,995 | -5.8% |
| Suppliers | 440/4 | €86,238 | €81,243 | -€4,995 | -5.8% |
| Taxes, remuneration and social security | 45 | €21,197 | €25,415 | +€4,219 | +19.9% |
| Taxes | 450/3 | €18,219 | €25,415 | +€7,196 | +39.5% |
| Remuneration and social security | 454/9 | €2,978 | - | -€2,978 | |
| Other amounts payable | 47/48 | €20,387 | €559 | -€19,828 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,406 | €20,216 | -€190 | -0.9% |
| Other operating charges | 640/8 | €10,541 | €12,206 | +€1,665 | +15.8% |
| Gross operating margin | 9900 | €151,781 | €213,310 | +€61,528 | +40.5% |
| Operating profit (loss) | 9901 | €120,835 | €180,888 | +€60,053 | +49.7% |
| Financial income | 75/76B | €1,120 | €3,173 | +€2,052 | +183% |
| Recurring financial income | 75 | €1,120 | €3,173 | +€2,052 | +183% |
| Financial charges | 65/66B | €4,695 | €3,090 | -€1,605 | -34.2% |
| Recurring financial charges | 65 | €4,695 | €2,978 | -€1,717 | -36.6% |
| Non-recurring financial charges | 66B | - | €112 | +€112 | |
| Profit (loss) for the period before taxes | 9903 | €117,260 | €180,971 | +€63,711 | +54.3% |
| Income taxes | 67/77 | €29,321 | €52,813 | +€23,492 | +80.1% |
| Profit (loss) for the period | 9904 | €87,939 | €128,158 | +€40,219 | +45.7% |
| Profit (loss) for the period to be appropriated | 9905 | €87,939 | €128,158 | +€40,219 | +45.7% |
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.