AL-Architecte: 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.
AL-Architecte
Largest movements
- Cash -€14,052
down €14,052 (-20.7%), from €67,979 to €53,927
mainly Contributions, distributions and other (-€38,600) and Trade debts (-€38,555)
- Receivables within one year -€12,401
down €12,401 (-30.9%), from €40,148 to €27,746
of which Other amounts receivable: -€25,229
- Tangible fixed assets +€2,800
up €2,800 (+2.2%), from €126,488 to €129,288
of which Furniture and vehicles: +€7,292
- Trade debts -€38,555
down €38,555 (-97.1%), from €39,702 to €1,148
- Other debts +€35,145
up €35,145 (+488%), from €7,200 to €42,345
- Reserves -€26,600
down €26,600 (-25.2%), from €105,460 to €78,860
- Tax, wage and social debts +€7,866
up €7,866 (+10,489%), from €75 to €7,941
- Debts after one year -€4,363
down €4,363 (-5.7%), from €76,171 to €71,807
- Gross operating margin +€19,769
up €19,769 (+155%), from €12,733 to €32,502
- Write-downs -€9,518
no longer reported in 2025 (was €9,518)
- Depreciation +€6,399
up €6,399 (+314%), from €2,038 to €8,437
- Taxes +€4,702
up €4,702 (+456%), from €1,031 to €5,733
- Other operating charges +€1,360
up €1,360 (+189%), from €721 to €2,081
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 | €243,528 | €219,996 | -€23,532 | -9.7% |
| Fixed assets | 21/28 | €126,647 | €129,288 | +€2,641 | +2.1% |
| Tangible fixed assets | 22/27 | €126,488 | €129,288 | +€2,800 | +2.2% |
| Land and buildings | 22 | €121,619 | €115,531 | -€6,088 | -5.0% |
| Plant, machinery and equipment | 23 | €2,036 | €3,633 | +€1,596 | +78.4% |
| Furniture and vehicles | 24 | €2,832 | €10,124 | +€7,292 | +257% |
| Financial fixed assets | 28 | €159 | - | -€159 | |
| Current assets | 29/58 | €116,882 | €90,709 | -€26,173 | -22.4% |
| Amounts receivable within one year | 40/41 | €40,148 | €27,746 | -€12,401 | -30.9% |
| Trade receivables | 40 | €1,999 | €14,827 | +€12,828 | +642% |
| Other amounts receivable | 41 | €38,149 | €12,920 | -€25,229 | -66.1% |
| Cash at bank and in hand | 54/58 | €67,979 | €53,927 | -€14,052 | -20.7% |
| Deferred charges and accrued income | 490/1 | €8,755 | €9,035 | +€280 | +3.2% |
| Total equity and liabilities | 10/49 | €243,528 | €219,996 | -€23,532 | -9.7% |
| Equity | 10/15 | €116,149 | €89,591 | -€26,558 | -22.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €105,460 | €78,860 | -€26,600 | -25.2% |
| Distributable reserves | 133 | €105,460 | €78,860 | -€26,600 | -25.2% |
| Profit (loss) carried forward | 14 | €4,489 | €4,531 | +€42 | +0.9% |
| Amounts payable | 17/49 | €127,379 | €130,405 | +€3,026 | +2.4% |
| Amounts payable after more than one year | 17 | €76,171 | €71,807 | -€4,363 | -5.7% |
| Financial debts | 170/4 | €76,171 | €71,807 | -€4,363 | -5.7% |
| Amounts payable within one year | 42/48 | €50,897 | €55,797 | +€4,899 | +9.6% |
| Current portion of amounts payable after more than one year | 42 | €3,920 | €4,363 | +€443 | +11.3% |
| Trade debts | 44 | €39,702 | €1,148 | -€38,555 | -97.1% |
| Suppliers | 440/4 | €39,702 | €1,148 | -€38,555 | -97.1% |
| Taxes, remuneration and social security | 45 | €75 | €7,941 | +€7,866 | +10,489% |
| Taxes | 450/3 | €75 | €7,941 | +€7,866 | +10,489% |
| Other amounts payable | 47/48 | €7,200 | €42,345 | +€35,145 | +488% |
| Accrued charges and deferred income | 492/3 | €311 | €2,801 | +€2,489 | +799% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,038 | €8,437 | +€6,399 | +314% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €9,518 | - | -€9,518 | |
| Other operating charges | 640/8 | €721 | €2,081 | +€1,360 | +189% |
| Gross operating margin | 9900 | €12,733 | €32,502 | +€19,769 | +155% |
| Operating profit (loss) | 9901 | €456 | €21,984 | +€21,528 | +4,719% |
| Financial charges | 65/66B | €4,237 | €4,209 | -€28 | -0.7% |
| Recurring financial charges | 65 | €4,237 | €4,209 | -€28 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€3,780 | €17,775 | +€21,556 | |
| Income taxes | 67/77 | €1,031 | €5,733 | +€4,702 | +456% |
| Profit (loss) for the period | 9904 | -€4,811 | €12,042 | +€16,853 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,811 | €12,042 | +€16,853 |
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 15 October 2026 via checked.be.