AOR-ARCHITECTURE: 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.
AOR-ARCHITECTURE
Largest movements
- Cash -€13,191
down €13,191 (-22.1%), from €59,723 to €46,532
mainly Contributions, distributions and other (-€29,647) and Tax, wage and social debts (-€11,333)
- Tangible fixed assets -€3,758
down €3,758 (-52.9%), from €7,104 to €3,346
- Deferred charges and accrued income +€3,489
up €3,489 (+111.8%), from €3,119 to €6,608
- Receivables within one year -€2,327
down €2,327 (-4.8%), from €48,681 to €46,354
of which Trade receivables: -€6,819
- Tax, wage and social debts -€11,333
down €11,333 (-82.4%), from €13,754 to €2,421
of which Taxes: -€12,895
- Current portion of long-term debt -€10,234
down €10,234 (-60.3%), from €16,981 to €6,747
- Trade debts -€8,719
down €8,719 (-42.6%), from €20,443 to €11,724
- Other debts +€6,571
up €6,571 (+18.6%), from €35,413 to €41,984
- Profit (loss) carried forward +€5,546
up €5,546 (+6.1%), from €91,450 to €96,996
- Gross operating margin +€23,547
up €23,547 (+86.4%), from €27,268 to €50,815
- Taxes +€4,549
up €4,549 (+82.3%), from €5,527 to €10,075
- Financial charges -€1,482
down €1,482 (-59.4%), from €2,497 to €1,015
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 | €198,041 | €180,320 | -€17,720 | -8.9% |
| Fixed assets | 21/28 | €10,900 | €7,142 | -€3,758 | -34.5% |
| Tangible fixed assets | 22/27 | €7,104 | €3,346 | -€3,758 | -52.9% |
| Furniture and vehicles | 24 | €7,104 | €3,346 | -€3,758 | -52.9% |
| Financial fixed assets | 28 | €3,796 | €3,796 | = | 0.0% |
| Current assets | 29/58 | €187,140 | €173,179 | -€13,962 | -7.5% |
| Amounts receivable within one year | 40/41 | €48,681 | €46,354 | -€2,327 | -4.8% |
| Trade receivables | 40 | €38,964 | €32,145 | -€6,819 | -17.5% |
| Other amounts receivable | 41 | €9,718 | €14,210 | +€4,492 | +46.2% |
| Current investments | 50/53 | €75,616 | €73,684 | -€1,932 | -2.6% |
| Cash at bank and in hand | 54/58 | €59,723 | €46,532 | -€13,191 | -22.1% |
| Deferred charges and accrued income | 490/1 | €3,119 | €6,608 | +€3,489 | +111.8% |
| Total equity and liabilities | 10/49 | €198,041 | €180,320 | -€17,720 | -8.9% |
| Equity | 10/15 | €111,450 | €116,996 | +€5,546 | +5.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,450 | €96,996 | +€5,546 | +6.1% |
| Amounts payable | 17/49 | €86,591 | €63,324 | -€23,266 | -26.9% |
| Amounts payable within one year | 42/48 | €86,591 | €63,324 | -€23,266 | -26.9% |
| Current portion of amounts payable after more than one year | 42 | €16,981 | €6,747 | -€10,234 | -60.3% |
| Financial debts | 43 | - | €448 | +€448 | |
| Credit institutions | 430/8 | - | €448 | +€448 | |
| Trade debts | 44 | €20,443 | €11,724 | -€8,719 | -42.6% |
| Suppliers | 440/4 | €20,443 | €11,724 | -€8,719 | -42.6% |
| Taxes, remuneration and social security | 45 | €13,754 | €2,421 | -€11,333 | -82.4% |
| Taxes | 450/3 | €12,895 | - | -€12,895 | |
| Remuneration and social security | 454/9 | €859 | €2,421 | +€1,562 | +181.9% |
| Other amounts payable | 47/48 | €35,413 | €41,984 | +€6,571 | +18.6% |
| Non-recurring operating income | 76A | - | €164 | +€164 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,288 | €4,239 | -€48 | -1.1% |
| Other operating charges | 640/8 | €960 | €846 | -€114 | -11.9% |
| Gross operating margin | 9900 | €27,268 | €50,815 | +€23,547 | +86.4% |
| Operating profit (loss) | 9901 | €22,020 | €45,730 | +€23,709 | +107.7% |
| Financial income | 75/76B | €814 | €554 | -€260 | -32.0% |
| Recurring financial income | 75 | €814 | €554 | -€260 | -32.0% |
| Financial charges | 65/66B | €2,497 | €1,015 | -€1,482 | -59.4% |
| Recurring financial charges | 65 | €2,497 | €1,015 | -€1,482 | -59.4% |
| Profit (loss) for the period before taxes | 9903 | €20,337 | €45,268 | +€24,931 | +122.6% |
| Income taxes | 67/77 | €5,527 | €10,075 | +€4,549 | +82.3% |
| Profit (loss) for the period | 9904 | €14,811 | €35,193 | +€20,382 | +137.6% |
| Profit (loss) for the period to be appropriated | 9905 | €14,811 | €35,193 | +€20,382 | +137.6% |
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 12 October 2026 via checked.be.