ARCHITECT ML: what changed
ARCHITECT ML
Largest movements
- Current investments -€25,000
down €25,000 (-100%), from €25,000 to €0
- Cash +€22,592
up €22,592 (+163%), from €13,851 to €36,443
mainly Other debts (+€48,000) and Current investments (+€25,000)
- Receivables within one year +€8,091
up €8,091 (+57.0%), from €14,194 to €22,285
of which Trade receivables: +€4,884
- Tangible fixed assets -€7,570
down €7,570 (-87.7%), from €8,635 to €1,065
- Reserves -€48,000
down €48,000 (-100%), from €48,000 to €0
- Other debts +€48,000
new in 2025: €48,000
- Current portion of long-term debt -€6,713
down €6,713 (-83.3%), from €8,061 to €1,348
- Tax, wage and social debts +€5,041
up €5,041 (+510%), from €988 to €6,028
of which Remuneration and social security: +€5,041
- Debts after one year -€1,348
down €1,348 (-100%), from €1,348 to €0
- Gross operating margin -€3,872
down €3,872 (-24.4%), from €15,860 to €11,988
- Taxes -€887
down €887 (-23.6%), from €3,764 to €2,877
- Financial income +€530
up €530 (+10,599%), from €5 to €535
- Depreciation -€310
down €310 (-3.9%), from €7,880 to €7,570
- Financial charges -€183
down €183 (-42.2%), from €434 to €251
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,236 | €61,529 | -€1,707 | -2.7% |
| Fixed assets | 21/28 | €8,635 | €1,065 | -€7,570 | -87.7% |
| Tangible fixed assets | 22/27 | €8,635 | €1,065 | -€7,570 | -87.7% |
| Furniture and vehicles | 24 | €8,635 | €1,065 | -€7,570 | -87.7% |
| Current assets | 29/58 | €54,601 | €60,464 | +€5,863 | +10.7% |
| Amounts receivable within one year | 40/41 | €14,194 | €22,285 | +€8,091 | +57.0% |
| Trade receivables | 40 | €10,224 | €15,109 | +€4,884 | +47.8% |
| Other amounts receivable | 41 | €3,969 | €7,176 | +€3,207 | +80.8% |
| Current investments | 50/53 | €25,000 | €0 | -€25,000 | -100% |
| Cash at bank and in hand | 54/58 | €13,851 | €36,443 | +€22,592 | +163% |
| Deferred charges and accrued income | 490/1 | €1,556 | €1,737 | +€180 | +11.6% |
| Total equity and liabilities | 10/49 | €63,236 | €61,529 | -€1,707 | -2.7% |
| Equity | 10/15 | €50,891 | €3,502 | -€47,389 | -93.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €48,000 | €0 | -€48,000 | -100% |
| Distributable reserves | 133 | €48,000 | €0 | -€48,000 | -100% |
| Profit (loss) carried forward | 14 | €391 | €1,002 | +€611 | +156% |
| Amounts payable | 17/49 | €12,345 | €58,027 | +€45,682 | +370% |
| Amounts payable after more than one year | 17 | €1,348 | €0 | -€1,348 | -100% |
| Financial debts | 170/4 | €1,348 | €0 | -€1,348 | -100% |
| Amounts payable within one year | 42/48 | €10,997 | €58,027 | +€47,030 | +428% |
| Current portion of amounts payable after more than one year | 42 | €8,061 | €1,348 | -€6,713 | -83.3% |
| Trade debts | 44 | €1,949 | €2,373 | +€424 | +21.7% |
| Suppliers | 440/4 | €1,949 | €2,373 | +€424 | +21.7% |
| Advances received on contracts in progress | 46 | - | €278 | +€278 | |
| Taxes, remuneration and social security | 45 | €988 | €6,028 | +€5,041 | +510% |
| Taxes | 450/3 | €988 | €987 | -€0 | 0.0% |
| Remuneration and social security | 454/9 | - | €5,041 | +€5,041 | |
| Other amounts payable | 47/48 | - | €48,000 | +€48,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,880 | €7,570 | -€310 | -3.9% |
| Other operating charges | 640/8 | €1,179 | €1,214 | +€35 | +3.0% |
| Gross operating margin | 9900 | €15,860 | €11,988 | -€3,872 | -24.4% |
| Operating profit (loss) | 9901 | €6,801 | €3,204 | -€3,597 | -52.9% |
| Financial income | 75/76B | €5 | €535 | +€530 | +10,599% |
| Recurring financial income | 75 | €5 | €535 | +€530 | +10,599% |
| Financial charges | 65/66B | €434 | €251 | -€183 | -42.2% |
| Recurring financial charges | 65 | €434 | €251 | -€183 | -42.2% |
| Profit (loss) for the period before taxes | 9903 | €6,372 | €3,488 | -€2,884 | -45.3% |
| Income taxes | 67/77 | €3,764 | €2,877 | -€887 | -23.6% |
| Profit (loss) for the period | 9904 | €2,608 | €611 | -€1,997 | -76.6% |
| Profit (loss) for the period to be appropriated | 9905 | €2,608 | €611 | -€1,997 | -76.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.