AN ARCHITECTS: 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.
AN ARCHITECTS
Largest movements
- Cash -€63,338
down €63,338 (-34.7%), from €182,775 to €119,437
mainly Receivables within one year (-€43,016) and Tax, wage and social debts (-€12,046)
- Receivables within one year +€43,016
up €43,016 (+65.6%), from €65,605 to €108,620
of which Trade receivables: +€40,093
- Tax, wage and social debts -€12,046
down €12,046 (-57.5%), from €20,963 to €8,917
of which Taxes: -€14,046
- Profit (loss) carried forward -€11,638
down €11,638 (-70.1%), from €16,609 to €4,971
- Gross operating margin -€67,321
down €67,321, from €58,836 to -€8,485
- Taxes -€13,193
down €13,193 (-80.2%), from €16,454 to €3,261
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 | €261,082 | €238,445 | -€22,637 | -8.7% |
| Fixed assets | 21/28 | €12,702 | €10,387 | -€2,314 | -18.2% |
| Tangible fixed assets | 22/27 | €12,702 | €10,387 | -€2,314 | -18.2% |
| Furniture and vehicles | 24 | €10,059 | €8,802 | -€1,257 | -12.5% |
| Other tangible fixed assets | 26 | €2,642 | €1,585 | -€1,057 | -40.0% |
| Current assets | 29/58 | €248,380 | €228,058 | -€20,323 | -8.2% |
| Amounts receivable within one year | 40/41 | €65,605 | €108,620 | +€43,016 | +65.6% |
| Trade receivables | 40 | - | €40,093 | +€40,093 | |
| Other amounts receivable | 41 | €65,605 | €68,527 | +€2,922 | +4.5% |
| Cash at bank and in hand | 54/58 | €182,775 | €119,437 | -€63,338 | -34.7% |
| Total equity and liabilities | 10/49 | €261,082 | €238,445 | -€22,637 | -8.7% |
| Equity | 10/15 | €238,355 | €226,717 | -€11,638 | -4.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €215,546 | €215,546 | = | 0.0% |
| Distributable reserves | 133 | €215,546 | €215,546 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,609 | €4,971 | -€11,638 | -70.1% |
| Amounts payable | 17/49 | €22,726 | €11,728 | -€10,999 | -48.4% |
| Amounts payable within one year | 42/48 | €22,726 | €11,728 | -€10,999 | -48.4% |
| Trade debts | 44 | €1,763 | €2,811 | +€1,048 | +59.4% |
| Suppliers | 440/4 | €1,763 | €2,811 | +€1,048 | +59.4% |
| Taxes, remuneration and social security | 45 | €20,963 | €8,917 | -€12,046 | -57.5% |
| Taxes | 450/3 | €20,963 | €6,917 | -€14,046 | -67.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,314 | €2,314 | = | 0.0% |
| Other operating charges | 640/8 | €566 | €969 | +€402 | +71.1% |
| Gross operating margin | 9900 | €58,836 | -€8,485 | -€67,321 | |
| Operating profit (loss) | 9901 | €55,956 | -€11,768 | -€67,724 | |
| Financial income | 75/76B | €3,387 | €3,391 | +€4 | +0.1% |
| Recurring financial income | 75 | €3,387 | €3,391 | +€4 | +0.1% |
| Financial charges | 65/66B | - | €0 | +€0 | |
| Recurring financial charges | 65 | - | €0 | +€0 | |
| Profit (loss) for the period before taxes | 9903 | €59,343 | -€8,377 | -€67,720 | |
| Income taxes | 67/77 | €16,454 | €3,261 | -€13,193 | -80.2% |
| Profit (loss) for the period | 9904 | €42,889 | -€11,638 | -€54,527 | |
| Profit (loss) for the period to be appropriated | 9905 | €42,889 | -€11,638 | -€54,527 |
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 20 October 2026 via checked.be.