ARCHITECT DF: 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 DF
Largest movements
- Cash +€8,823
up €8,823 (+59.1%), from €14,925 to €23,748
mainly Net result for the year (+€17,494) and Depreciation (+€1,188)
- Receivables within one year +€2,887
up €2,887 (+21.7%), from €13,316 to €16,203
of which Other amounts receivable: +€3,413
- Tangible fixed assets +€839
up €839 (+40.5%), from €2,073 to €2,911
of which Furniture and vehicles: +€1,348
- Deferred charges and accrued income +€531
up €531 (+39.8%), from €1,334 to €1,865
- Reserves +€17,494
up €17,494 (+107%), from €16,350 to €33,844
- Other debts -€4,992
down €4,992 (-100%), from €4,992 to €0
- Gross operating margin +€699
up €699 (+2.9%), from €24,193 to €24,892
- Depreciation -€502
down €502 (-29.7%), from €1,690 to €1,188
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 | €31,712 | €44,727 | +€13,016 | +41.0% |
| Formation expenses | 20 | €64 | €0 | -€64 | -100% |
| Fixed assets | 21/28 | €2,073 | €2,911 | +€839 | +40.5% |
| Tangible fixed assets | 22/27 | €2,073 | €2,911 | +€839 | +40.5% |
| Plant, machinery and equipment | 23 | €1,272 | €763 | -€509 | -40.0% |
| Furniture and vehicles | 24 | €800 | €2,148 | +€1,348 | +168% |
| Current assets | 29/58 | €29,575 | €41,816 | +€12,241 | +41.4% |
| Amounts receivable within one year | 40/41 | €13,316 | €16,203 | +€2,887 | +21.7% |
| Trade receivables | 40 | €12,625 | €12,100 | -€525 | -4.2% |
| Other amounts receivable | 41 | €691 | €4,103 | +€3,413 | +494% |
| Cash at bank and in hand | 54/58 | €14,925 | €23,748 | +€8,823 | +59.1% |
| Deferred charges and accrued income | 490/1 | €1,334 | €1,865 | +€531 | +39.8% |
| Total equity and liabilities | 10/49 | €31,712 | €44,727 | +€13,016 | +41.0% |
| Equity | 10/15 | €17,350 | €34,844 | +€17,494 | +101% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €16,350 | €33,844 | +€17,494 | +107% |
| Distributable reserves | 133 | €16,350 | €33,844 | +€17,494 | +107% |
| Amounts payable | 17/49 | €14,362 | €9,884 | -€4,478 | -31.2% |
| Amounts payable within one year | 42/48 | €14,209 | €9,609 | -€4,601 | -32.4% |
| Trade debts | 44 | €357 | €654 | +€298 | +83.4% |
| Suppliers | 440/4 | €357 | €654 | +€298 | +83.4% |
| Taxes, remuneration and social security | 45 | €8,860 | €8,954 | +€94 | +1.1% |
| Taxes | 450/3 | €6,405 | €6,499 | +€94 | +1.5% |
| Remuneration and social security | 454/9 | €2,455 | €2,455 | = | 0.0% |
| Other amounts payable | 47/48 | €4,992 | €0 | -€4,992 | -100% |
| Accrued charges and deferred income | 492/3 | €153 | €275 | +€122 | +80.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,690 | €1,188 | -€502 | -29.7% |
| Other operating charges | 640/8 | €557 | €609 | +€52 | +9.3% |
| Gross operating margin | 9900 | €24,193 | €24,892 | +€699 | +2.9% |
| Operating profit (loss) | 9901 | €21,946 | €23,095 | +€1,149 | +5.2% |
| Financial income | 75/76B | €0 | €77 | +€76 | +25,407% |
| Recurring financial income | 75 | €0 | €77 | +€76 | +25,407% |
| Financial charges | 65/66B | €157 | €73 | -€84 | -53.5% |
| Recurring financial charges | 65 | €157 | €73 | -€84 | -53.5% |
| Profit (loss) for the period before taxes | 9903 | €21,789 | €23,099 | +€1,310 | +6.0% |
| Income taxes | 67/77 | €5,439 | €5,605 | +€165 | +3.0% |
| Profit (loss) for the period | 9904 | €16,350 | €17,494 | +€1,144 | +7.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,350 | €17,494 | +€1,144 | +7.0% |
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 17 October 2026 via checked.be.