AR & A, 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.
AR & A, architecte
Largest movements
- Current investments -€109,660
down €109,660 (-98.7%), from €111,051 to €1,391
- Cash +€101,391
up €101,391 (+278%), from €36,520 to €137,910
mainly Trade debts (+€124,048) and Current investments (+€109,660)
- Receivables within one year +€67,456
up €67,456 (+17.5%), from €386,082 to €453,538
of which Trade receivables: +€67,068
- Tangible fixed assets -€31,784
down €31,784 (-7.5%), from €422,667 to €390,883
of which Land and buildings: -€24,242
- Deferred charges and accrued income +€28,648
up €28,648 (+245%), from €11,681 to €40,329
- Trade debts +€124,048
up €124,048 (+42.1%), from €294,866 to €418,913
- Other debts -€49,964
down €49,964 (-73.6%), from €67,861 to €17,897
- Tax, wage and social debts +€39,310
up €39,310 (+27.2%), from €144,780 to €184,090
of which Taxes: +€20,762
- Debts after one year -€38,973
down €38,973 (-15.5%), from €251,908 to €212,936
- Profit (loss) carried forward -€38,532
down €38,532 (-100%), from €38,532 to €0
- Gross operating margin +€118,722
up €118,722 (+25.8%), from €460,771 to €579,493
- Staff costs +€51,749
up €51,749 (+14.3%), from €361,492 to €413,241
- Financial charges +€10,118
up €10,118 (+94.5%), from €10,710 to €20,827
- Taxes +€10,066
up €10,066 (+74.5%), from €13,520 to €23,585
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 | €987,998 | €1,035,385 | +€47,386 | +4.8% |
| Fixed assets | 21/28 | €442,664 | €402,216 | -€40,448 | -9.1% |
| Intangible fixed assets | 21 | €14,221 | €5,557 | -€8,664 | -60.9% |
| Tangible fixed assets | 22/27 | €422,667 | €390,883 | -€31,784 | -7.5% |
| Land and buildings | 22 | €345,598 | €321,357 | -€24,242 | -7.0% |
| Plant, machinery and equipment | 23 | €28,926 | €19,655 | -€9,271 | -32.0% |
| Furniture and vehicles | 24 | €48,142 | €49,871 | +€1,728 | +3.6% |
| Financial fixed assets | 28 | €5,777 | €5,777 | = | 0.0% |
| Current assets | 29/58 | €545,334 | €633,168 | +€87,834 | +16.1% |
| Amounts receivable within one year | 40/41 | €386,082 | €453,538 | +€67,456 | +17.5% |
| Trade receivables | 40 | €378,804 | €445,871 | +€67,068 | +17.7% |
| Other amounts receivable | 41 | €7,278 | €7,667 | +€388 | +5.3% |
| Current investments | 50/53 | €111,051 | €1,391 | -€109,660 | -98.7% |
| Cash at bank and in hand | 54/58 | €36,520 | €137,910 | +€101,391 | +278% |
| Deferred charges and accrued income | 490/1 | €11,681 | €40,329 | +€28,648 | +245% |
| Total equity and liabilities | 10/49 | €987,998 | €1,035,385 | +€47,386 | +4.8% |
| Equity | 10/15 | €185,060 | €139,398 | -€45,662 | -24.7% |
| Contributions | 10/11 | €122,500 | €122,500 | = | 0.0% |
| Reserves | 13 | €24,029 | €16,898 | -€7,131 | -29.7% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €24,029 | €16,898 | -€7,131 | -29.7% |
| Profit (loss) carried forward | 14 | €38,532 | €0 | -€38,532 | -100% |
| Amounts payable | 17/49 | €802,938 | €895,987 | +€93,049 | +11.6% |
| Amounts payable after more than one year | 17 | €251,908 | €212,936 | -€38,973 | -15.5% |
| Financial debts | 170/4 | €251,908 | €212,936 | -€38,973 | -15.5% |
| Amounts payable within one year | 42/48 | €548,604 | €664,730 | +€116,126 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €41,067 | €38,973 | -€2,095 | -5.1% |
| Financial debts | 43 | €30 | €4,856 | +€4,827 | +16,345% |
| Credit institutions | 430/8 | €30 | €4,856 | +€4,827 | +16,345% |
| Trade debts | 44 | €294,866 | €418,913 | +€124,048 | +42.1% |
| Suppliers | 440/4 | €294,866 | €418,913 | +€124,048 | +42.1% |
| Taxes, remuneration and social security | 45 | €144,780 | €184,090 | +€39,310 | +27.2% |
| Taxes | 450/3 | €55,706 | €76,468 | +€20,762 | +37.3% |
| Remuneration and social security | 454/9 | €89,074 | €107,622 | +€18,548 | +20.8% |
| Other amounts payable | 47/48 | €67,861 | €17,897 | -€49,964 | -73.6% |
| Accrued charges and deferred income | 492/3 | €2,426 | €18,321 | +€15,895 | +655% |
| Non-recurring operating income | 76A | €2,839 | €77 | -€2,762 | -97.3% |
| Remuneration, social security and pensions | 62 | €361,492 | €413,241 | +€51,749 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €59,842 | €56,319 | -€3,523 | -5.9% |
| Other operating charges | 640/8 | €3,505 | €7,039 | +€3,534 | +101% |
| Non-recurring operating charges | 66A | €200 | €104,596 | +€104,396 | +52,196% |
| Gross operating margin | 9900 | €460,771 | €579,493 | +€118,722 | +25.8% |
| Operating profit (loss) | 9901 | €35,732 | -€1,703 | -€37,435 | |
| Financial income | 75/76B | €276 | €453 | +€177 | +64.1% |
| Recurring financial income | 75 | €276 | €453 | +€177 | +64.1% |
| Financial charges | 65/66B | €10,710 | €20,827 | +€10,118 | +94.5% |
| Recurring financial charges | 65 | €10,710 | €20,827 | +€10,118 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | €25,298 | -€22,077 | -€47,376 | |
| Income taxes | 67/77 | €13,520 | €23,585 | +€10,066 | +74.5% |
| Profit (loss) for the period | 9904 | €11,779 | -€45,662 | -€57,441 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,779 | -€45,662 | -€57,441 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.