ARCHITECT DEBOES A.: 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.
ARCHITECT DEBOES A.
Largest movements
- Receivables within one year -€67,685
down €67,685 (-21.0%), from €322,844 to €255,159
of which Other amounts receivable: -€55,973
- Stocks and contracts +€40,479
new in 2025: €40,479
- Deferred charges and accrued income -€32,708
down €32,708 (-90.4%), from €36,162 to €3,454
- Tangible fixed assets -€26,601
down €26,601 (-6.8%), from €391,425 to €364,823
of which Land and buildings: -€16,338
- Cash +€17,458
up €17,458 (+27.3%), from €63,868 to €81,326
mainly Receivables within one year (+€67,685) and Deferred charges and accrued income (+€32,708)
- Profit (loss) carried forward -€41,894
new in 2025: -€41,894
- Trade debts +€23,142
up €23,142 (+166,009%), from €14 to €23,156
- Debts after one year -€21,293
down €21,293 (-36.3%), from €58,688 to €37,395
- Other debts -€17,461
down €17,461 (-19.2%), from €91,004 to €73,544
- Tax, wage and social debts -€8,398
down €8,398 (-46.3%), from €18,132 to €9,734
- Financial charges +€116,903
up €116,903 (+4,451%), from €2,627 to €119,530
of which Non-recurring financial charges: +€117,651
- Taxes -€34,602
down €34,602 (-99.6%), from €34,734 to €132
- Gross operating margin -€24,507
down €24,507 (-18.4%), from €132,970 to €108,463
- Financial income -€5,786
down €5,786 (-100.0%), from €5,786 to €0
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 | €814,333 | €745,242 | -€69,091 | -8.5% |
| Fixed assets | 21/28 | €391,459 | €364,823 | -€26,635 | -6.8% |
| Tangible fixed assets | 22/27 | €391,425 | €364,823 | -€26,601 | -6.8% |
| Land and buildings | 22 | €361,270 | €344,932 | -€16,338 | -4.5% |
| Plant, machinery and equipment | 23 | €6,131 | €4,090 | -€2,041 | -33.3% |
| Furniture and vehicles | 24 | €24,024 | €15,801 | -€8,222 | -34.2% |
| Financial fixed assets | 28 | €34 | - | -€34 | |
| Current assets | 29/58 | €422,875 | €380,419 | -€42,456 | -10.0% |
| Stocks and contracts in progress | 3 | - | €40,479 | +€40,479 | |
| Contracts in progress | 37 | - | €40,479 | +€40,479 | |
| Amounts receivable within one year | 40/41 | €322,844 | €255,159 | -€67,685 | -21.0% |
| Trade receivables | 40 | €63,690 | €51,978 | -€11,712 | -18.4% |
| Other amounts receivable | 41 | €259,154 | €203,181 | -€55,973 | -21.6% |
| Cash at bank and in hand | 54/58 | €63,868 | €81,326 | +€17,458 | +27.3% |
| Deferred charges and accrued income | 490/1 | €36,162 | €3,454 | -€32,708 | -90.4% |
| Total equity and liabilities | 10/49 | €814,333 | €745,242 | -€69,091 | -8.5% |
| Equity | 10/15 | €620,958 | €579,064 | -€41,894 | -6.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €608,558 | €608,558 | = | 0.0% |
| Distributable reserves | 133 | €608,558 | €608,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€41,894 | -€41,894 | |
| Amounts payable | 17/49 | €193,375 | €166,178 | -€27,197 | -14.1% |
| Amounts payable after more than one year | 17 | €58,688 | €37,395 | -€21,293 | -36.3% |
| Financial debts | 170/4 | €58,688 | €37,395 | -€21,293 | -36.3% |
| Amounts payable within one year | 42/48 | €133,987 | €127,726 | -€6,261 | -4.7% |
| Current portion of amounts payable after more than one year | 42 | €24,837 | €21,293 | -€3,544 | -14.3% |
| Trade debts | 44 | €14 | €23,156 | +€23,142 | +166,009% |
| Suppliers | 440/4 | €14 | €23,156 | +€23,142 | +166,009% |
| Taxes, remuneration and social security | 45 | €18,132 | €9,734 | -€8,398 | -46.3% |
| Taxes | 450/3 | €18,132 | €9,734 | -€8,398 | -46.3% |
| Other amounts payable | 47/48 | €91,004 | €73,544 | -€17,461 | -19.2% |
| Accrued charges and deferred income | 492/3 | €700 | €1,056 | +€356 | +50.9% |
| Non-recurring operating income | 76A | - | €7,000 | +€7,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,712 | €26,601 | -€110 | -0.4% |
| Other operating charges | 640/8 | €2,952 | €4,094 | +€1,142 | +38.7% |
| Gross operating margin | 9900 | €132,970 | €108,463 | -€24,507 | -18.4% |
| Operating profit (loss) | 9901 | €103,306 | €77,768 | -€25,538 | -24.7% |
| Financial income | 75/76B | €5,786 | €0 | -€5,786 | -100.0% |
| Recurring financial income | 75 | €5,786 | €0 | -€5,786 | -100.0% |
| Financial charges | 65/66B | €2,627 | €119,530 | +€116,903 | +4,451% |
| Recurring financial charges | 65 | €2,627 | €1,879 | -€747 | -28.5% |
| Non-recurring financial charges | 66B | - | €117,651 | +€117,651 | |
| Profit (loss) for the period before taxes | 9903 | €106,466 | -€41,762 | -€148,228 | |
| Income taxes | 67/77 | €34,734 | €132 | -€34,602 | -99.6% |
| Profit (loss) for the period | 9904 | €71,732 | -€41,894 | -€113,626 | |
| Profit (loss) for the period to be appropriated | 9905 | €71,732 | -€41,894 | -€113,626 |
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 26 October 2026 via checked.be.