AR-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-architecten
Largest movements
- Receivables within one year +€47,826
up €47,826 (+49.9%), from €95,834 to €143,660
of which Trade receivables: +€46,847
- Current investments -€30,000
down €30,000 (-100.0%), from €30,000 to €0
- Cash -€19,274
down €19,274 (-19.3%), from €99,656 to €80,383
mainly Contributions, distributions and other (-€169,108) and Debts after one year (-€93,209)
- Tangible fixed assets -€6,137
down €6,137 (-1.8%), from €343,133 to €336,996
of which Plant, machinery and equipment: -€4,253
- Debts after one year -€93,209
down €93,209 (-25.9%), from €360,469 to €267,260
of which Other amounts payable: -€70,000
- Trade debts +€33,366
up €33,366 (+102.0%), from €32,704 to €66,070
- Other debts +€32,851
up €32,851 (+50.4%), from €65,149 to €98,000
- Tax, wage and social debts +€25,395
up €25,395 (+339.6%), from €7,477 to €32,872
- Reserves -€19,640
down €19,640 (-27.6%), from €71,108 to €51,467
- Gross operating margin +€99,000
up €99,000 (+75.7%), from €130,763 to €229,763
- Taxes +€23,778
up €23,778 (+124.3%), from €19,136 to €42,914
- Financial charges -€4,787
down €4,787 (-38.3%), from €12,488 to €7,702
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 | €584,453 | €574,463 | -€9,990 | -1.7% |
| Fixed assets | 21/28 | €343,133 | €336,996 | -€6,137 | -1.8% |
| Tangible fixed assets | 22/27 | €343,133 | €336,996 | -€6,137 | -1.8% |
| Land and buildings | 22 | €282,362 | €279,092 | -€3,270 | -1.2% |
| Plant, machinery and equipment | 23 | €37,775 | €33,523 | -€4,253 | -11.3% |
| Furniture and vehicles | 24 | €22,996 | €24,382 | +€1,386 | +6.0% |
| Current assets | 29/58 | €241,321 | €237,468 | -€3,853 | -1.6% |
| Amounts receivable within one year | 40/41 | €95,834 | €143,660 | +€47,826 | +49.9% |
| Trade receivables | 40 | €94,970 | €141,818 | +€46,847 | +49.3% |
| Other amounts receivable | 41 | €864 | €1,843 | +€979 | +113.3% |
| Current investments | 50/53 | €30,000 | €0 | -€30,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €99,656 | €80,383 | -€19,274 | -19.3% |
| Deferred charges and accrued income | 490/1 | €15,830 | €13,425 | -€2,405 | -15.2% |
| Total equity and liabilities | 10/49 | €584,453 | €574,463 | -€9,990 | -1.7% |
| Equity | 10/15 | €89,658 | €70,017 | -€19,640 | -21.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €71,108 | €51,467 | -€19,640 | -27.6% |
| Distributable reserves | 133 | €71,108 | €51,467 | -€19,640 | -27.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €494,796 | €504,446 | +€9,650 | +2.0% |
| Amounts payable after more than one year | 17 | €360,469 | €267,260 | -€93,209 | -25.9% |
| Financial debts | 170/4 | €290,469 | €267,260 | -€23,209 | -8.0% |
| Other amounts payable | 178/9 | €70,000 | €0 | -€70,000 | -100.0% |
| Amounts payable within one year | 42/48 | €128,444 | €220,151 | +€91,707 | +71.4% |
| Current portion of amounts payable after more than one year | 42 | €23,114 | €23,209 | +€95 | +0.4% |
| Trade debts | 44 | €32,704 | €66,070 | +€33,366 | +102.0% |
| Suppliers | 440/4 | €32,704 | €66,070 | +€33,366 | +102.0% |
| Taxes, remuneration and social security | 45 | €7,477 | €32,872 | +€25,395 | +339.6% |
| Taxes | 450/3 | €7,477 | €32,872 | +€25,395 | +339.6% |
| Other amounts payable | 47/48 | €65,149 | €98,000 | +€32,851 | +50.4% |
| Accrued charges and deferred income | 492/3 | €5,883 | €17,034 | +€11,152 | +189.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,755 | €25,171 | -€1,584 | -5.9% |
| Other operating charges | 640/8 | €2,261 | €2,460 | +€199 | +8.8% |
| Non-recurring operating charges | 66A | - | €2,299 | +€2,299 | |
| Gross operating margin | 9900 | €130,763 | €229,763 | +€99,000 | +75.7% |
| Operating profit (loss) | 9901 | €101,747 | €199,833 | +€98,086 | +96.4% |
| Financial income | 75/76B | €0 | €250 | +€250 | |
| Recurring financial income | 75 | €0 | €250 | +€250 | |
| Financial charges | 65/66B | €12,488 | €7,702 | -€4,787 | -38.3% |
| Recurring financial charges | 65 | €12,488 | €7,702 | -€4,787 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €89,259 | €192,381 | +€103,122 | +115.5% |
| Income taxes | 67/77 | €19,136 | €42,914 | +€23,778 | +124.3% |
| Profit (loss) for the period | 9904 | €70,123 | €149,467 | +€79,345 | +113.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,123 | €149,467 | +€79,345 | +113.2% |
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 10 October 2026 via checked.be.