ARCHITECT'X-OFFICE: 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'X-OFFICE
Largest movements
- Receivables within one year +€73,977
up €73,977 (+118%), from €62,670 to €136,647
of which Trade receivables: +€49,022
- Tangible fixed assets -€25,009
down €25,009 (-14.5%), from €172,180 to €147,171
of which Furniture and vehicles: -€17,888
- Deferred charges and accrued income -€18,981
down €18,981 (-15.6%), from €121,834 to €102,852
- Cash -€6,520
down €6,520 (-18.6%), from €35,096 to €28,577
mainly Receivables within one year (-€73,977) and Debts after one year (-€10,000)
- Reserves +€14,309
up €14,309 (+7.0%), from €203,689 to €217,997
of which Distributable reserves: +€14,309
- Trade debts +€10,422
up €10,422 (+299%), from €3,482 to €13,904
- Debts after one year -€10,000
down €10,000 (-11.0%), from €90,833 to €80,833
- Tax, wage and social debts +€8,006
up €8,006 (+771%), from €1,038 to €9,044
- Gross operating margin +€15,625
up €15,625 (+36.9%), from €42,375 to €58,001
- Taxes +€6,096
up €6,096 (+80.2%), from €7,603 to €13,700
- Financial income +€1,514
up €1,514 (+124%), from €1,217 to €2,731
- Other operating charges -€840
down €840 (-38.1%), from €2,207 to €1,367
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 | €422,080 | €445,547 | +€23,467 | +5.6% |
| Fixed assets | 21/28 | €172,480 | €147,471 | -€25,009 | -14.5% |
| Tangible fixed assets | 22/27 | €172,180 | €147,171 | -€25,009 | -14.5% |
| Land and buildings | 22 | €108,229 | €101,494 | -€6,735 | -6.2% |
| Plant, machinery and equipment | 23 | €460 | €75 | -€385 | -83.7% |
| Furniture and vehicles | 24 | €63,490 | €45,602 | -€17,888 | -28.2% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €249,600 | €298,076 | +€48,476 | +19.4% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,670 | €136,647 | +€73,977 | +118% |
| Trade receivables | 40 | €46,441 | €95,463 | +€49,022 | +106% |
| Other amounts receivable | 41 | €16,229 | €41,184 | +€24,955 | +154% |
| Cash at bank and in hand | 54/58 | €35,096 | €28,577 | -€6,520 | -18.6% |
| Deferred charges and accrued income | 490/1 | €121,834 | €102,852 | -€18,981 | -15.6% |
| Total equity and liabilities | 10/49 | €422,080 | €445,547 | +€23,467 | +5.6% |
| Equity | 10/15 | €296,460 | €310,769 | +€14,309 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €203,689 | €217,997 | +€14,309 | +7.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €201,829 | €216,137 | +€14,309 | +7.1% |
| Profit (loss) carried forward | 14 | €74,171 | €74,171 | = | 0.0% |
| Amounts payable | 17/49 | €125,620 | €134,779 | +€9,159 | +7.3% |
| Amounts payable after more than one year | 17 | €90,833 | €80,833 | -€10,000 | -11.0% |
| Financial debts | 170/4 | €90,833 | €80,833 | -€10,000 | -11.0% |
| Amounts payable within one year | 42/48 | €16,554 | €35,000 | +€18,447 | +111% |
| Current portion of amounts payable after more than one year | 42 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 43 | €2,033 | €2,052 | +€19 | +0.9% |
| Credit institutions | 430/8 | €2,033 | €2,052 | +€19 | +0.9% |
| Trade debts | 44 | €3,482 | €13,904 | +€10,422 | +299% |
| Suppliers | 440/4 | €3,482 | €13,904 | +€10,422 | +299% |
| Taxes, remuneration and social security | 45 | €1,038 | €9,044 | +€8,006 | +771% |
| Taxes | 450/3 | €1,038 | €9,044 | +€8,006 | +771% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €18,233 | €18,946 | +€712 | +3.9% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,009 | €25,009 | = | 0.0% |
| Other operating charges | 640/8 | €2,207 | €1,367 | -€840 | -38.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €42,375 | €58,001 | +€15,625 | +36.9% |
| Operating profit (loss) | 9901 | €15,159 | €31,625 | +€16,466 | +109% |
| Financial income | 75/76B | €1,217 | €2,731 | +€1,514 | +124% |
| Recurring financial income | 75 | €1,217 | €2,731 | +€1,514 | +124% |
| Financial charges | 65/66B | €6,698 | €6,348 | -€350 | -5.2% |
| Recurring financial charges | 65 | €6,698 | €6,348 | -€350 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €9,678 | €28,008 | +€18,330 | +189% |
| Income taxes | 67/77 | €7,603 | €13,700 | +€6,096 | +80.2% |
| Profit (loss) for the period | 9904 | €2,075 | €14,309 | +€12,234 | +590% |
| Profit (loss) for the period to be appropriated | 9905 | €2,075 | €14,309 | +€12,234 | +590% |
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 23 October 2026 via checked.be.