AJ-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.
AJ-architectes
Largest movements
- Tangible fixed assets -€16,692
down €16,692 (-21.8%), from €76,649 to €59,957
of which Furniture and vehicles: -€8,858
- Cash -€7,028
down €7,028 (-99.7%), from €7,051 to €23
mainly Net result for the year (-€9,895) and Tax, wage and social debts (-€7,339)
- Receivables within one year -€3,168
down €3,168 (-33.8%), from €9,382 to €6,214
of which Trade receivables: -€4,138
- Profit (loss) carried forward -€9,895
down €9,895, from €983 to -€8,911
- Tax, wage and social debts -€7,339
down €7,339 (-76.3%), from €9,619 to €2,281
- Current portion of long-term debt -€6,349
down €6,349 (-53.2%), from €11,932 to €5,583
- Debts after one year -€5,583
down €5,583 (-92.1%), from €6,059 to €476
- Short-term financial debts +€5,143
new in 2025: €5,143
- Gross operating margin -€25,208
down €25,208 (-74.4%), from €33,880 to €8,672
- Taxes -€7,778
down €7,778, from €3,967 to -€3,811
- Depreciation -€597
down €597 (-2.8%), from €21,189 to €20,592
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 | €94,849 | €68,217 | -€26,632 | -28.1% |
| Fixed assets | 21/28 | €76,674 | €59,957 | -€16,717 | -21.8% |
| Tangible fixed assets | 22/27 | €76,649 | €59,957 | -€16,692 | -21.8% |
| Plant, machinery and equipment | 23 | €4,060 | €3,060 | -€1,000 | -24.6% |
| Furniture and vehicles | 24 | €27,597 | €18,739 | -€8,858 | -32.1% |
| Other tangible fixed assets | 26 | €44,992 | €38,158 | -€6,834 | -15.2% |
| Financial fixed assets | 28 | €25 | - | -€25 | |
| Current assets | 29/58 | €18,175 | €8,260 | -€9,916 | -54.6% |
| Amounts receivable within one year | 40/41 | €9,382 | €6,214 | -€3,168 | -33.8% |
| Trade receivables | 40 | €8,247 | €4,109 | -€4,138 | -50.2% |
| Other amounts receivable | 41 | €1,135 | €2,105 | +€970 | +85.5% |
| Cash at bank and in hand | 54/58 | €7,051 | €23 | -€7,028 | -99.7% |
| Deferred charges and accrued income | 490/1 | €1,743 | €2,023 | +€281 | +16.1% |
| Total equity and liabilities | 10/49 | €94,849 | €68,217 | -€26,632 | -28.1% |
| Equity | 10/15 | €48,438 | €34,144 | -€14,295 | -29.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,255 | €36,855 | -€4,400 | -10.7% |
| Distributable reserves | 133 | €41,255 | €36,855 | -€4,400 | -10.7% |
| Profit (loss) carried forward | 14 | €983 | -€8,911 | -€9,895 | |
| Amounts payable | 17/49 | €46,411 | €34,073 | -€12,337 | -26.6% |
| Amounts payable after more than one year | 17 | €6,059 | €476 | -€5,583 | -92.1% |
| Financial debts | 170/4 | €6,059 | €476 | -€5,583 | -92.1% |
| Amounts payable within one year | 42/48 | €40,351 | €30,897 | -€9,455 | -23.4% |
| Current portion of amounts payable after more than one year | 42 | €11,932 | €5,583 | -€6,349 | -53.2% |
| Financial debts | 43 | - | €5,143 | +€5,143 | |
| Credit institutions | 430/8 | - | €5,143 | +€5,143 | |
| Trade debts | 44 | €3,044 | €2,313 | -€731 | -24.0% |
| Suppliers | 440/4 | €3,044 | €2,313 | -€731 | -24.0% |
| Taxes, remuneration and social security | 45 | €9,619 | €2,281 | -€7,339 | -76.3% |
| Taxes | 450/3 | €9,619 | €2,281 | -€7,339 | -76.3% |
| Other amounts payable | 47/48 | €15,756 | €15,577 | -€179 | -1.1% |
| Accrued charges and deferred income | 492/3 | - | €2,700 | +€2,700 | |
| Non-recurring operating income | 76A | €61 | - | -€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,189 | €20,592 | -€597 | -2.8% |
| Other operating charges | 640/8 | €1,270 | €1,119 | -€150 | -11.8% |
| Gross operating margin | 9900 | €33,880 | €8,672 | -€25,208 | -74.4% |
| Operating profit (loss) | 9901 | €11,421 | -€13,040 | -€24,461 | |
| Financial income | 75/76B | €18 | €53 | +€34 | +189% |
| Recurring financial income | 75 | €18 | €53 | +€34 | +189% |
| Financial charges | 65/66B | €1,042 | €718 | -€324 | -31.1% |
| Recurring financial charges | 65 | €1,042 | €718 | -€324 | -31.1% |
| Profit (loss) for the period before taxes | 9903 | €10,397 | -€13,706 | -€24,103 | |
| Income taxes | 67/77 | €3,967 | -€3,811 | -€7,778 | |
| Profit (loss) for the period | 9904 | €6,430 | -€9,895 | -€16,324 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,430 | -€9,895 | -€16,324 |
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 23 October 2026 via checked.be.