aRA-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.
aRA-architecten
Largest movements
- Tangible fixed assets -€21,890
down €21,890 (-3.6%), from €615,779 to €593,890
of which Land and buildings: -€17,441
- Receivables within one year +€17,862
up €17,862 (+41.3%), from €43,259 to €61,122
of which Other amounts receivable: +€18,240
- Reserves +€103,807
up €103,807, from €0 to €103,807
- Profit (loss) carried forward -€96,572
down €96,572 (-100%), from €96,572 to €0
- Debts after one year -€25,914
down €25,914 (-7.7%), from €337,190 to €311,276
- Accrued charges and deferred income +€13,273
new in 2025: €13,273
- Short-term financial debts +€10,123
new in 2025: €10,123
- Gross operating margin -€102,580
down €102,580 (-66.0%), from €155,366 to €52,787
- Taxes -€23,160
down €23,160 (-88.4%), from €26,211 to €3,051
- Financial charges +€12,817
up €12,817 (+204%), from €6,290 to €19,107
- Other operating charges -€1,962
down €1,962 (-56.1%), from €3,495 to €1,533
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 | €705,268 | €706,485 | +€1,217 | +0.2% |
| Fixed assets | 21/28 | €615,779 | €593,890 | -€21,890 | -3.6% |
| Tangible fixed assets | 22/27 | €615,779 | €593,890 | -€21,890 | -3.6% |
| Land and buildings | 22 | €604,939 | €587,498 | -€17,441 | -2.9% |
| Plant, machinery and equipment | 23 | €10,328 | €6,251 | -€4,077 | -39.5% |
| Furniture and vehicles | 24 | €512 | €141 | -€372 | -72.6% |
| Current assets | 29/58 | €89,489 | €112,596 | +€23,107 | +25.8% |
| Amounts receivable within one year | 40/41 | €43,259 | €61,122 | +€17,862 | +41.3% |
| Trade receivables | 40 | €34,488 | €34,110 | -€378 | -1.1% |
| Other amounts receivable | 41 | €8,771 | €27,011 | +€18,240 | +208% |
| Cash at bank and in hand | 54/58 | €31,714 | €33,804 | +€2,090 | +6.6% |
| Deferred charges and accrued income | 490/1 | €14,516 | €17,670 | +€3,155 | +21.7% |
| Total equity and liabilities | 10/49 | €705,268 | €706,485 | +€1,217 | +0.2% |
| Equity | 10/15 | €115,172 | €122,407 | +€7,236 | +6.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €0 | €103,807 | +€103,807 | |
| Distributable reserves | 133 | €0 | €103,807 | +€103,807 | |
| Profit (loss) carried forward | 14 | €96,572 | €0 | -€96,572 | -100% |
| Amounts payable | 17/49 | €590,097 | €584,078 | -€6,019 | -1.0% |
| Amounts payable after more than one year | 17 | €337,190 | €311,276 | -€25,914 | -7.7% |
| Financial debts | 170/4 | €337,190 | €311,276 | -€25,914 | -7.7% |
| Amounts payable within one year | 42/48 | €252,907 | €259,529 | +€6,622 | +2.6% |
| Current portion of amounts payable after more than one year | 42 | €25,574 | €25,914 | +€339 | +1.3% |
| Financial debts | 43 | - | €10,123 | +€10,123 | |
| Credit institutions | 430/8 | - | €10,123 | +€10,123 | |
| Trade debts | 44 | €25,439 | €15,836 | -€9,604 | -37.8% |
| Suppliers | 440/4 | €25,439 | €15,836 | -€9,604 | -37.8% |
| Taxes, remuneration and social security | 45 | €14,534 | €20,210 | +€5,675 | +39.0% |
| Taxes | 450/3 | €14,534 | €13,660 | -€874 | -6.0% |
| Remuneration and social security | 454/9 | - | €6,549 | +€6,549 | |
| Other amounts payable | 47/48 | €187,359 | €187,447 | +€88 | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €13,273 | +€13,273 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,624 | €21,890 | +€1,265 | +6.1% |
| Other operating charges | 640/8 | €3,495 | €1,533 | -€1,962 | -56.1% |
| Non-recurring operating charges | 66A | €2,174 | €0 | -€2,174 | -100% |
| Gross operating margin | 9900 | €155,366 | €52,787 | -€102,580 | -66.0% |
| Operating profit (loss) | 9901 | €129,073 | €29,364 | -€99,709 | -77.3% |
| Financial income | 75/76B | €0 | €30 | +€30 | +74,900% |
| Recurring financial income | 75 | €0 | €30 | +€30 | +74,900% |
| Financial charges | 65/66B | €6,290 | €19,107 | +€12,817 | +204% |
| Recurring financial charges | 65 | €6,290 | €19,107 | +€12,817 | +204% |
| Profit (loss) for the period before taxes | 9903 | €122,783 | €10,287 | -€112,496 | -91.6% |
| Income taxes | 67/77 | €26,211 | €3,051 | -€23,160 | -88.4% |
| Profit (loss) for the period | 9904 | €96,572 | €7,236 | -€89,336 | -92.5% |
| Profit (loss) for the period to be appropriated | 9905 | €96,572 | €7,236 | -€89,336 | -92.5% |
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.