ARBA Architectuur: 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.
ARBA Architectuur
Largest movements
- Cash +€161,309
up €161,309 (+34.5%), from €466,895 to €628,204
mainly Net result for the year (+€260,957) and Current investments (+€136,737)
- Current investments -€136,737
down €136,737 (-32.5%), from €420,626 to €283,889
- Receivables within one year -€77,534
down €77,534 (-27.1%), from €285,822 to €208,288
of which Other amounts receivable: -€129,834
- Trade debts -€42,929
down €42,929 (-56.1%), from €76,476 to €33,547
- Reserves -€36,578
down €36,578 (-2.7%), from €1.3m to €1.3m
- Taxes -€12,638
down €12,638 (-19.8%), from €63,704 to €51,066
- Financial income -€9,597
down €9,597 (-5.0%), from €190,666 to €181,069
- Gross operating margin -€6,495
down €6,495 (-4.6%), from €141,224 to €134,729
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 | €1,685,142 | €1,620,242 | -€64,901 | -3.9% |
| Fixed assets | 21/28 | €501,909 | €499,861 | -€2,048 | -0.4% |
| Tangible fixed assets | 22/27 | €4,597 | €2,549 | -€2,048 | -44.6% |
| Plant, machinery and equipment | 23 | €3,318 | €1,970 | -€1,348 | -40.6% |
| Furniture and vehicles | 24 | €1,279 | €579 | -€700 | -54.7% |
| Financial fixed assets | 28 | €497,312 | €497,312 | = | 0.0% |
| Current assets | 29/58 | €1,183,233 | €1,120,381 | -€62,853 | -5.3% |
| Amounts receivable within one year | 40/41 | €285,822 | €208,288 | -€77,534 | -27.1% |
| Trade receivables | 40 | €67,900 | €120,200 | +€52,300 | +77.0% |
| Other amounts receivable | 41 | €217,922 | €88,088 | -€129,834 | -59.6% |
| Current investments | 50/53 | €420,626 | €283,889 | -€136,737 | -32.5% |
| Cash at bank and in hand | 54/58 | €466,895 | €628,204 | +€161,309 | +34.5% |
| Deferred charges and accrued income | 490/1 | €9,890 | €0 | -€9,890 | -100% |
| Total equity and liabilities | 10/49 | €1,685,142 | €1,620,242 | -€64,901 | -3.9% |
| Equity | 10/15 | €1,586,103 | €1,549,525 | -€36,578 | -2.3% |
| Contributions | 10/11 | €247,312 | €247,312 | = | 0.0% |
| Reserves | 13 | €1,338,791 | €1,302,213 | -€36,578 | -2.7% |
| Distributable reserves | 133 | €1,338,791 | €1,302,213 | -€36,578 | -2.7% |
| Amounts payable | 17/49 | €99,040 | €70,717 | -€28,323 | -28.6% |
| Amounts payable within one year | 42/48 | €98,585 | €70,262 | -€28,323 | -28.7% |
| Trade debts | 44 | €76,476 | €33,547 | -€42,929 | -56.1% |
| Suppliers | 440/4 | €76,476 | €33,547 | -€42,929 | -56.1% |
| Taxes, remuneration and social security | 45 | €22,109 | €36,715 | +€14,606 | +66.1% |
| Taxes | 450/3 | €19,859 | €34,465 | +€14,606 | +73.6% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €455 | €455 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,618 | €2,048 | +€430 | +26.6% |
| Other operating charges | 640/8 | €241 | €128 | -€113 | -46.9% |
| Gross operating margin | 9900 | €141,224 | €134,729 | -€6,495 | -4.6% |
| Operating profit (loss) | 9901 | €139,365 | €132,553 | -€6,812 | -4.9% |
| Financial income | 75/76B | €190,666 | €181,069 | -€9,597 | -5.0% |
| Recurring financial income | 75 | €190,666 | €181,069 | -€9,597 | -5.0% |
| Financial charges | 65/66B | €1,536 | €1,599 | +€63 | +4.1% |
| Recurring financial charges | 65 | €1,536 | €1,599 | +€63 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €328,495 | €312,023 | -€16,472 | -5.0% |
| Income taxes | 67/77 | €63,704 | €51,066 | -€12,638 | -19.8% |
| Profit (loss) for the period | 9904 | €264,791 | €260,957 | -€3,834 | -1.4% |
| Profit (loss) for the period to be appropriated | 9905 | €264,791 | €260,957 | -€3,834 | -1.4% |
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 29 October 2026 via checked.be.