Architect Assistentie: what changed
Two fiscal 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.
Architect Assistentie
Largest movements
- Tangible fixed assets +€64,168
up €64,168 (+291.3%), from €22,025 to €86,193
of which Furniture and vehicles: +€66,994
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Cash +€45,790
up €45,790 (+48.4%), from €94,688 to €140,478
mainly Net result for the year (+€66,520) and Current investments (+€50,000)
- Receivables within one year +€13,561
up €13,561 (+39.1%), from €34,726 to €48,287
of which Trade receivables: +€14,869
- Profit (loss) carried forward +€66,520
up €66,520 (+54.0%), from €123,119 to €189,639
- Other debts -€43,055
down €43,055 (-91.6%), from €47,009 to €3,955
- Debts after one year +€35,551
new in 2025: €35,551
- Current portion of long-term debt +€10,499
new in 2025: €10,499
- Trade debts +€6,276
up €6,276 (+186.0%), from €3,374 to €9,650
- Gross operating margin +€17,596
up €17,596 (+8.9%), from €197,283 to €214,880
- Depreciation +€7,096
up €7,096 (+88.9%), from €7,983 to €15,079
- Staff costs -€7,023
down €7,023 (-6.4%), from €109,218 to €102,195
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 | €214,620 | €286,613 | +€71,992 | +33.5% |
| Fixed assets | 21/28 | €27,160 | €90,363 | +€63,202 | +232.7% |
| Intangible fixed assets | 21 | €3,435 | €2,520 | -€916 | -26.7% |
| Tangible fixed assets | 22/27 | €22,025 | €86,193 | +€64,168 | +291.3% |
| Plant, machinery and equipment | 23 | €334 | €116 | -€218 | -65.2% |
| Furniture and vehicles | 24 | €5,738 | €72,732 | +€66,994 | +1167.5% |
| Other tangible fixed assets | 26 | €15,953 | €13,344 | -€2,608 | -16.4% |
| Financial fixed assets | 28 | €1,700 | €1,650 | -€50 | -2.9% |
| Current assets | 29/58 | €187,460 | €196,250 | +€8,790 | +4.7% |
| Amounts receivable within one year | 40/41 | €34,726 | €48,287 | +€13,561 | +39.1% |
| Trade receivables | 40 | €27,955 | €42,824 | +€14,869 | +53.2% |
| Other amounts receivable | 41 | €6,771 | €5,463 | -€1,308 | -19.3% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €94,688 | €140,478 | +€45,790 | +48.4% |
| Deferred charges and accrued income | 490/1 | €8,046 | €7,485 | -€561 | -7.0% |
| Total equity and liabilities | 10/49 | €214,620 | €286,613 | +€71,992 | +33.5% |
| Equity | 10/15 | €141,719 | €208,239 | +€66,520 | +46.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €123,119 | €189,639 | +€66,520 | +54.0% |
| Amounts payable | 17/49 | €72,901 | €78,373 | +€5,472 | +7.5% |
| Amounts payable after more than one year | 17 | - | €35,551 | +€35,551 | |
| Financial debts | 170/4 | - | €35,551 | +€35,551 | |
| Amounts payable within one year | 42/48 | €72,836 | €42,756 | -€30,080 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | - | €10,499 | +€10,499 | |
| Trade debts | 44 | €3,374 | €9,650 | +€6,276 | +186.0% |
| Suppliers | 440/4 | €3,374 | €9,650 | +€6,276 | +186.0% |
| Taxes, remuneration and social security | 45 | €22,452 | €18,652 | -€3,800 | -16.9% |
| Taxes | 450/3 | €12,014 | €370 | -€11,644 | -96.9% |
| Remuneration and social security | 454/9 | €10,437 | €18,282 | +€7,844 | +75.2% |
| Other amounts payable | 47/48 | €47,009 | €3,955 | -€43,055 | -91.6% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +2.0% |
| Non-recurring operating income | 76A | - | €10,331 | +€10,331 | |
| Remuneration, social security and pensions | 62 | €109,218 | €102,195 | -€7,023 | -6.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,983 | €15,079 | +€7,096 | +88.9% |
| Other operating charges | 640/8 | €1,849 | €2,474 | +€626 | +33.8% |
| Non-recurring operating charges | 66A | - | €8,207 | +€8,207 | |
| Gross operating margin | 9900 | €197,283 | €214,880 | +€17,596 | +8.9% |
| Operating profit (loss) | 9901 | €78,234 | €86,925 | +€8,691 | +11.1% |
| Financial income | 75/76B | €985 | €1,042 | +€57 | +5.8% |
| Recurring financial income | 75 | €985 | €1,042 | +€57 | +5.8% |
| Financial charges | 65/66B | €144 | €1,579 | +€1,434 | +993.0% |
| Recurring financial charges | 65 | €144 | €1,579 | +€1,434 | +993.0% |
| Profit (loss) for the period before taxes | 9903 | €79,075 | €86,389 | +€7,314 | +9.2% |
| Income taxes | 67/77 | €18,531 | €19,869 | +€1,338 | +7.2% |
| Profit (loss) for the period | 9904 | €60,544 | €66,520 | +€5,977 | +9.9% |
| Profit (loss) for the period to be appropriated | 9905 | €60,544 | €66,520 | +€5,977 | +9.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.