AR.2 ARCHITECTEN: 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.
AR.2 ARCHITECTEN
Largest movements
- Stocks and contracts +€96,280
up €96,280 (+92.3%), from €104,320 to €200,600
- Receivables within one year -€94,078
down €94,078 (-54.9%), from €171,333 to €77,255
of which Trade receivables: -€100,910
- Tangible fixed assets -€41,603
down €41,603 (-6.1%), from €687,332 to €645,729
- Cash -€24,157
down €24,157 (-21.0%), from €115,193 to €91,036
mainly Stocks and contracts (-€96,280) and Debts after one year (-€41,720)
- Debts after one year -€41,720
down €41,720 (-7.7%), from €539,212 to €497,492
- Trade debts -€25,392
down €25,392 (-51.2%), from €49,574 to €24,182
- Tax, wage and social debts -€22,027
down €22,027 (-82.0%), from €26,863 to €4,836
of which Taxes: -€22,027
- Other debts +€15,799
up €15,799 (+1,152%), from €1,372 to €17,171
- Financial income -€2,954
down €2,954 (-69.5%), from €4,248 to €1,294
- Gross operating margin -€2,449
down €2,449 (-2.4%), from €100,673 to €98,224
- Taxes +€2,229
up €2,229 (+78.9%), from €2,825 to €5,054
- Financial charges -€1,896
down €1,896 (-5.8%), from €32,871 to €30,974
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 | €1,182,247 | €1,113,339 | -€68,909 | -5.8% |
| Fixed assets | 21/28 | €707,367 | €661,363 | -€46,004 | -6.5% |
| Intangible fixed assets | 21 | €17,605 | €13,204 | -€4,401 | -25.0% |
| Tangible fixed assets | 22/27 | €687,332 | €645,729 | -€41,603 | -6.1% |
| Land and buildings | 22 | €260,885 | €242,012 | -€18,874 | -7.2% |
| Furniture and vehicles | 24 | €19,410 | €17,176 | -€2,234 | -11.5% |
| Leasing and similar rights | 25 | €251,001 | €237,383 | -€13,619 | -5.4% |
| Other tangible fixed assets | 26 | €156,035 | €149,158 | -€6,877 | -4.4% |
| Financial fixed assets | 28 | €2,431 | €2,431 | = | 0.0% |
| Current assets | 29/58 | €474,880 | €451,975 | -€22,904 | -4.8% |
| Stocks and contracts in progress | 3 | €104,320 | €200,600 | +€96,280 | +92.3% |
| Contracts in progress | 37 | €104,320 | €200,600 | +€96,280 | +92.3% |
| Amounts receivable within one year | 40/41 | €171,333 | €77,255 | -€94,078 | -54.9% |
| Trade receivables | 40 | €171,333 | €70,423 | -€100,910 | -58.9% |
| Other amounts receivable | 41 | - | €6,832 | +€6,832 | |
| Current investments | 50/53 | €60,000 | €60,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €115,193 | €91,036 | -€24,157 | -21.0% |
| Deferred charges and accrued income | 490/1 | €24,034 | €23,085 | -€949 | -3.9% |
| Total equity and liabilities | 10/49 | €1,182,247 | €1,113,339 | -€68,909 | -5.8% |
| Equity | 10/15 | €514,633 | €522,730 | +€8,097 | +1.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €162,266 | €162,266 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €25,313 | €25,313 | = | 0.0% |
| Distributable reserves | 133 | €135,098 | €135,098 | = | 0.0% |
| Profit (loss) carried forward | 14 | €333,817 | €341,914 | +€8,097 | +2.4% |
| Amounts payable | 17/49 | €667,614 | €590,609 | -€77,006 | -11.5% |
| Amounts payable after more than one year | 17 | €539,212 | €497,492 | -€41,720 | -7.7% |
| Financial debts | 170/4 | €539,212 | €497,492 | -€41,720 | -7.7% |
| Amounts payable within one year | 42/48 | €120,346 | €90,780 | -€29,566 | -24.6% |
| Current portion of amounts payable after more than one year | 42 | €42,537 | €44,591 | +€2,054 | +4.8% |
| Trade debts | 44 | €49,574 | €24,182 | -€25,392 | -51.2% |
| Suppliers | 440/4 | €49,574 | €24,182 | -€25,392 | -51.2% |
| Taxes, remuneration and social security | 45 | €26,863 | €4,836 | -€22,027 | -82.0% |
| Taxes | 450/3 | €23,363 | €1,336 | -€22,027 | -94.3% |
| Remuneration and social security | 454/9 | €3,500 | €3,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,372 | €17,171 | +€15,799 | +1,152% |
| Accrued charges and deferred income | 492/3 | €8,056 | €2,336 | -€5,720 | -71.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,850 | €51,536 | +€686 | +1.3% |
| Other operating charges | 640/8 | €3,718 | €3,856 | +€139 | +3.7% |
| Non-recurring operating charges | 66A | €168 | - | -€168 | |
| Gross operating margin | 9900 | €100,673 | €98,224 | -€2,449 | -2.4% |
| Operating profit (loss) | 9901 | €45,938 | €42,831 | -€3,107 | -6.8% |
| Financial income | 75/76B | €4,248 | €1,294 | -€2,954 | -69.5% |
| Recurring financial income | 75 | €4,248 | €1,294 | -€2,954 | -69.5% |
| Financial charges | 65/66B | €32,871 | €30,974 | -€1,896 | -5.8% |
| Recurring financial charges | 65 | €32,871 | €30,974 | -€1,896 | -5.8% |
| Profit (loss) for the period before taxes | 9903 | €17,315 | €13,151 | -€4,164 | -24.0% |
| Income taxes | 67/77 | €2,825 | €5,054 | +€2,229 | +78.9% |
| Profit (loss) for the period | 9904 | €14,490 | €8,097 | -€6,393 | -44.1% |
| Profit (loss) for the period to be appropriated | 9905 | €14,490 | €8,097 | -€6,393 | -44.1% |
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 27 October 2026 via checked.be.