ARCHITECT PHI DELTA: what changed
ARCHITECT PHI DELTA
Largest movements
- Receivables within one year -€3,650
down €3,650 (-67.6%), from €5,399 to €1,749
of which Trade receivables: -€3,749
- Cash -€1,396
down €1,396 (-4.0%), from €35,012 to €33,616
mainly Net result for the year (-€2,748) and Tax, wage and social debts (-€2,470)
- Tangible fixed assets -€639
no longer reported in 2025 (was €639)
- Profit (loss) carried forward -€2,748
down €2,748 (-27.5%), from -€10,000 to -€12,748
- Tax, wage and social debts -€2,470
down €2,470 (-89.9%), from €2,746 to €276
- Other debts -€2,298
down €2,298 (-14.1%), from €16,300 to €14,002
- Accrued charges and deferred income +€1,920
new in 2025: €1,920
- Gross operating margin -€5,655
down €5,655, from €4,191 to -€1,464
- Depreciation -€53
down €53 (-7.7%), from €692 to €639
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 | €41,050 | €35,364 | -€5,686 | -13.9% |
| Fixed assets | 21/28 | €639 | - | -€639 | |
| Tangible fixed assets | 22/27 | €639 | - | -€639 | |
| Furniture and vehicles | 24 | €639 | - | -€639 | |
| Current assets | 29/58 | €40,411 | €35,364 | -€5,047 | -12.5% |
| Amounts receivable within one year | 40/41 | €5,399 | €1,749 | -€3,650 | -67.6% |
| Trade receivables | 40 | €5,399 | €1,650 | -€3,749 | -69.4% |
| Other amounts receivable | 41 | - | €98 | +€98 | |
| Cash at bank and in hand | 54/58 | €35,012 | €33,616 | -€1,396 | -4.0% |
| Total equity and liabilities | 10/49 | €41,050 | €35,364 | -€5,686 | -13.9% |
| Equity | 10/15 | €21,730 | €18,982 | -€2,748 | -12.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,730 | €26,730 | = | 0.0% |
| Distributable reserves | 133 | €26,730 | €26,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,000 | -€12,748 | -€2,748 | -27.5% |
| Amounts payable | 17/49 | €19,320 | €16,382 | -€2,938 | -15.2% |
| Amounts payable within one year | 42/48 | €19,320 | €14,462 | -€4,858 | -25.1% |
| Trade debts | 44 | €274 | €184 | -€90 | -32.9% |
| Suppliers | 440/4 | €274 | €184 | -€90 | -32.9% |
| Taxes, remuneration and social security | 45 | €2,746 | €276 | -€2,470 | -89.9% |
| Taxes | 450/3 | €2,746 | €276 | -€2,470 | -89.9% |
| Other amounts payable | 47/48 | €16,300 | €14,002 | -€2,298 | -14.1% |
| Accrued charges and deferred income | 492/3 | - | €1,920 | +€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €692 | €639 | -€53 | -7.7% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €4,191 | -€1,464 | -€5,655 | |
| Operating profit (loss) | 9901 | €2,999 | -€2,617 | -€5,616 | |
| Financial charges | 65/66B | €115 | €131 | +€16 | +14.1% |
| Recurring financial charges | 65 | €115 | €131 | +€16 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €2,885 | -€2,748 | -€5,632 | |
| Profit (loss) for the period | 9904 | €2,885 | -€2,748 | -€5,632 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,885 | -€2,748 | -€5,632 |
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 7 November 2026 via checked.be.