ALEXANDRE ARCHITECTE: what changed
Two fiscal 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.
ALEXANDRE ARCHITECTE
Largest movements
- Cash +€5,164
up €5,164 (+21.1%), from €24,498 to €29,662
mainly Net result for the year (+€6,482) and Depreciation (+€2,470)
- Tangible fixed assets +€4,386
up €4,386, from €0 to €4,386
- Receivables within one year -€2,428
down €2,428 (-32.6%), from €7,447 to €5,019
of which Trade receivables: -€2,574
- Deferred charges and accrued income -€500
down €500 (-23.9%), from €2,097 to €1,597
- Reserves +€6,482
up €6,482 (+119.0%), from €5,446 to €11,928
- Tax, wage and social debts +€1,227
up €1,227, from €0 to €1,227
- Trade debts -€1,087
down €1,087 (-36.2%), from €3,005 to €1,917
- Gross operating margin +€11,860
up €11,860 (+461.6%), from €2,569 to €14,429
- Taxes +€4,183
up €4,183 (+836.5%), from €500 to €4,683
- Depreciation +€1,862
up €1,862 (+306.3%), from €608 to €2,470
- Financial income +€204
up €204 (+91.1%), from €224 to €429
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.
Cash bridge derived
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 | €34,043 | €40,664 | +€6,622 | +19.5% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €0 | €4,386 | +€4,386 | |
| Tangible fixed assets | 22/27 | €0 | €4,386 | +€4,386 | |
| Furniture and vehicles | 24 | €0 | €4,386 | +€4,386 | |
| Current assets | 29/58 | €34,043 | €36,279 | +€2,236 | +6.6% |
| Amounts receivable within one year | 40/41 | €7,447 | €5,019 | -€2,428 | -32.6% |
| Trade receivables | 40 | €4,086 | €1,513 | -€2,574 | -63.0% |
| Other amounts receivable | 41 | €3,361 | €3,507 | +€146 | +4.3% |
| Cash at bank and in hand | 54/58 | €24,498 | €29,662 | +€5,164 | +21.1% |
| Deferred charges and accrued income | 490/1 | €2,097 | €1,597 | -€500 | -23.9% |
| Total equity and liabilities | 10/49 | €34,043 | €40,664 | +€6,622 | +19.5% |
| Equity | 10/15 | €31,038 | €37,520 | +€6,482 | +20.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,446 | €11,928 | +€6,482 | +119.0% |
| Distributable reserves | 133 | €5,446 | €11,928 | +€6,482 | +119.0% |
| Profit (loss) carried forward | 14 | €13,192 | €13,192 | = | 0.0% |
| Amounts payable | 17/49 | €3,005 | €3,144 | +€140 | +4.7% |
| Amounts payable within one year | 42/48 | €3,005 | €3,144 | +€140 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,005 | €1,917 | -€1,087 | -36.2% |
| Suppliers | 440/4 | €3,005 | €1,917 | -€1,087 | -36.2% |
| Taxes, remuneration and social security | 45 | €0 | €1,227 | +€1,227 | |
| Taxes | 450/3 | €0 | €1,227 | +€1,227 | |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €2,470 | +€1,862 | +306.3% |
| Other operating charges | 640/8 | €870 | €906 | +€36 | +4.2% |
| Gross operating margin | 9900 | €2,569 | €14,429 | +€11,860 | +461.6% |
| Operating profit (loss) | 9901 | €1,091 | €11,053 | +€9,961 | +912.6% |
| Financial income | 75/76B | €224 | €429 | +€204 | +91.1% |
| Recurring financial income | 75 | €224 | €429 | +€204 | +91.1% |
| Financial charges | 65/66B | €352 | €317 | -€35 | -9.8% |
| Recurring financial charges | 65 | €352 | €317 | -€35 | -9.8% |
| Profit (loss) for the period before taxes | 9903 | €964 | €11,165 | +€10,200 | +1058.0% |
| Income taxes | 67/77 | €500 | €4,683 | +€4,183 | +836.5% |
| Profit (loss) for the period | 9904 | €464 | €6,482 | +€6,018 | +1296.7% |
| Profit (loss) for the period to be appropriated | 9905 | €464 | €6,482 | +€6,018 | +1296.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.