ARCHITECT EECKMAN & PARTNERS: 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 EECKMAN & PARTNERS
Largest movements
- Cash -€29,407
down €29,407 (-24.9%), from €118,023 to €88,616
mainly Contributions, distributions and other (-€74,600) and Debts after one year (-€8,149)
- Tangible fixed assets -€16,957
down €16,957 (-47.4%), from €35,752 to €18,796
of which Furniture and vehicles: -€16,621
- Receivables within one year -€7,594
down €7,594 (-84.4%), from €8,998 to €1,404
of which Trade receivables: -€7,303
- Deferred charges and accrued income +€1,860
new in 2025: €1,860
- Reserves -€54,500
down €54,500 (-45.1%), from €120,750 to €66,250
- Debts after one year -€8,149
down €8,149 (-85.6%), from €9,516 to €1,366
- Tax, wage and social debts +€5,320
up €5,320 (+64.2%), from €8,286 to €13,606
- Trade debts +€5,100
up €5,100 (+249%), from €2,049 to €7,149
- Gross operating margin +€9,974
up €9,974 (+26.4%), from €37,825 to €47,799
- Taxes +€4,487
up €4,487 (+62.2%), from €7,209 to €11,696
- Financial income +€2,044
up €2,044 (+13,979%), from €15 to €2,058
- Depreciation +€684
up €684 (+4.2%), from €16,272 to €16,957
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 | €168,774 | €116,676 | -€52,098 | -30.9% |
| Fixed assets | 21/28 | €41,752 | €24,796 | -€16,957 | -40.6% |
| Tangible fixed assets | 22/27 | €35,752 | €18,796 | -€16,957 | -47.4% |
| Furniture and vehicles | 24 | €34,236 | €17,614 | -€16,621 | -48.5% |
| Other tangible fixed assets | 26 | €1,517 | €1,181 | -€336 | -22.1% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €127,021 | €91,880 | -€35,141 | -27.7% |
| Amounts receivable within one year | 40/41 | €8,998 | €1,404 | -€7,594 | -84.4% |
| Trade receivables | 40 | €8,707 | €1,404 | -€7,303 | -83.9% |
| Other amounts receivable | 41 | €291 | €0 | -€291 | -100% |
| Cash at bank and in hand | 54/58 | €118,023 | €88,616 | -€29,407 | -24.9% |
| Deferred charges and accrued income | 490/1 | - | €1,860 | +€1,860 | |
| Total equity and liabilities | 10/49 | €168,774 | €116,676 | -€52,098 | -30.9% |
| Equity | 10/15 | €140,857 | €86,406 | -€54,451 | -38.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120,750 | €66,250 | -€54,500 | -45.1% |
| Distributable reserves | 133 | €120,750 | €66,250 | -€54,500 | -45.1% |
| Profit (loss) carried forward | 14 | €1,507 | €1,556 | +€49 | +3.2% |
| Amounts payable | 17/49 | €27,917 | €30,271 | +€2,354 | +8.4% |
| Amounts payable after more than one year | 17 | €9,516 | €1,366 | -€8,149 | -85.6% |
| Financial debts | 170/4 | €9,516 | €1,366 | -€8,149 | -85.6% |
| Amounts payable within one year | 42/48 | €18,401 | €28,904 | +€10,503 | +57.1% |
| Current portion of amounts payable after more than one year | 42 | €8,067 | €8,149 | +€82 | +1.0% |
| Trade debts | 44 | €2,049 | €7,149 | +€5,100 | +249% |
| Suppliers | 440/4 | €2,049 | €7,149 | +€5,100 | +249% |
| Taxes, remuneration and social security | 45 | €8,286 | €13,606 | +€5,320 | +64.2% |
| Taxes | 450/3 | €8,286 | €13,606 | +€5,320 | +64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,272 | €16,957 | +€684 | +4.2% |
| Other operating charges | 640/8 | €660 | €676 | +€16 | +2.4% |
| Gross operating margin | 9900 | €37,825 | €47,799 | +€9,974 | +26.4% |
| Operating profit (loss) | 9901 | €20,892 | €30,167 | +€9,274 | +44.4% |
| Financial income | 75/76B | €15 | €2,058 | +€2,044 | +13,979% |
| Recurring financial income | 75 | €15 | €2,058 | +€2,044 | +13,979% |
| Financial charges | 65/66B | €418 | €381 | -€37 | -8.9% |
| Recurring financial charges | 65 | €418 | €381 | -€37 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €20,489 | €31,844 | +€11,355 | +55.4% |
| Income taxes | 67/77 | €7,209 | €11,696 | +€4,487 | +62.2% |
| Profit (loss) for the period | 9904 | €13,281 | €20,149 | +€6,868 | +51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €13,281 | €20,149 | +€6,868 | +51.7% |
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.