ARCHITECT'US: 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'US
Largest movements
- Receivables within one year -€6,826
down €6,826 (-27.4%), from €24,899 to €18,073
of which Trade receivables: -€11,728
- Tangible fixed assets -€771
down €771 (-14.0%), from €5,512 to €4,740
of which Land and buildings: -€632
- Accrued charges and deferred income -€17,250
down €17,250 (-65.7%), from €26,250 to €9,000
- Other debts +€6,140
up €6,140 (+6,140%), from €100 to €6,240
- Profit (loss) carried forward +€5,411
up €5,411 (+11.6%), from -€46,746 to -€41,335
- Tax, wage and social debts -€2,192
down €2,192 (-88.7%), from €2,471 to €279
- Current portion of long-term debt -€794
no longer reported in 2025 (was €794)
- Gross operating margin +€45,451
up €45,451, from -€38,672 to €6,780
- Depreciation -€694
down €694 (-47.4%), from €1,466 to €771
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 | €34,694 | €26,679 | -€8,015 | -23.1% |
| Fixed assets | 21/28 | €5,512 | €4,740 | -€771 | -14.0% |
| Tangible fixed assets | 22/27 | €5,512 | €4,740 | -€771 | -14.0% |
| Land and buildings | 22 | €5,372 | €4,740 | -€632 | -11.8% |
| Furniture and vehicles | 24 | €139 | - | -€139 | |
| Current assets | 29/58 | €29,182 | €21,939 | -€7,243 | -24.8% |
| Amounts receivable within one year | 40/41 | €24,899 | €18,073 | -€6,826 | -27.4% |
| Trade receivables | 40 | €17,385 | €5,657 | -€11,728 | -67.5% |
| Other amounts receivable | 41 | €7,514 | €12,416 | +€4,902 | +65.2% |
| Cash at bank and in hand | 54/58 | €572 | €411 | -€162 | -28.2% |
| Deferred charges and accrued income | 490/1 | €3,711 | €3,456 | -€255 | -6.9% |
| Total equity and liabilities | 10/49 | €34,694 | €26,679 | -€8,015 | -23.1% |
| Equity | 10/15 | -€9,575 | -€4,164 | +€5,411 | +56.5% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €33,170 | €33,170 | = | 0.0% |
| Distributable reserves | 133 | €33,170 | €33,170 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,746 | -€41,335 | +€5,411 | +11.6% |
| Amounts payable | 17/49 | €44,269 | €30,844 | -€13,426 | -30.3% |
| Amounts payable within one year | 42/48 | €18,019 | €21,844 | +€3,824 | +21.2% |
| Current portion of amounts payable after more than one year | 42 | €794 | - | -€794 | |
| Trade debts | 44 | €14,654 | €15,324 | +€671 | +4.6% |
| Suppliers | 440/4 | €14,654 | €15,324 | +€671 | +4.6% |
| Taxes, remuneration and social security | 45 | €2,471 | €279 | -€2,192 | -88.7% |
| Taxes | 450/3 | €2,471 | €279 | -€2,192 | -88.7% |
| Other amounts payable | 47/48 | €100 | €6,240 | +€6,140 | +6,140% |
| Accrued charges and deferred income | 492/3 | €26,250 | €9,000 | -€17,250 | -65.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,466 | €771 | -€694 | -47.4% |
| Other operating charges | 640/8 | €490 | €562 | +€72 | +14.6% |
| Gross operating margin | 9900 | -€38,672 | €6,780 | +€45,451 | |
| Operating profit (loss) | 9901 | -€40,627 | €5,446 | +€46,073 | |
| Financial income | 75/76B | €77 | €112 | +€35 | +45.3% |
| Recurring financial income | 75 | €77 | €112 | +€35 | +45.3% |
| Financial charges | 65/66B | €181 | €147 | -€34 | -19.0% |
| Recurring financial charges | 65 | €181 | €147 | -€34 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€40,732 | €5,411 | +€46,143 | |
| Profit (loss) for the period | 9904 | -€40,732 | €5,411 | +€46,143 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,732 | €5,411 | +€46,143 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.