ARCHITECTE ARCHI SIMPLE: 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.
ARCHITECTE ARCHI SIMPLE
Largest movements
- Cash -€13,917
down €13,917 (-42.4%), from €32,834 to €18,918
mainly Other debts (-€5,846) and Tax, wage and social debts (-€2,600)
- Deferred charges and accrued income +€1,840
new in 2025: €1,840
- Tangible fixed assets +€889
up €889 (+80.8%), from €1,100 to €1,989
of which Furniture and vehicles: +€889
- Other debts -€5,846
no longer reported in 2025 (was €5,846)
- Tax, wage and social debts -€2,600
down €2,600 (-40.1%), from €6,484 to €3,884
- Profit (loss) carried forward -€2,422
down €2,422 (-19.3%), from -€12,539 to -€14,962
- Gross operating margin -€4,940
down €4,940 (-98.1%), from €5,034 to €94
- Taxes +€400
up €400 (+177%), from €226 to €625
- Depreciation +€149
up €149 (+22.4%), from €666 to €815
- Financial charges +€146
up €146 (+90.2%), from €162 to €308
- Other operating charges -€61
down €61 (-7.4%), from €829 to €768
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 | €36,472 | €25,440 | -€11,032 | -30.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,100 | €1,989 | +€889 | +80.8% |
| Tangible fixed assets | 22/27 | €1,100 | €1,989 | +€889 | +80.8% |
| Furniture and vehicles | 24 | €1,100 | €1,989 | +€889 | +80.8% |
| Other tangible fixed assets | 26 | €0 | €0 | = | |
| Current assets | 29/58 | €35,372 | €23,451 | -€11,921 | -33.7% |
| Amounts receivable within one year | 40/41 | €2,537 | €2,692 | +€155 | +6.1% |
| Other amounts receivable | 41 | €2,537 | €2,692 | +€155 | +6.1% |
| Cash at bank and in hand | 54/58 | €32,834 | €18,918 | -€13,917 | -42.4% |
| Deferred charges and accrued income | 490/1 | - | €1,840 | +€1,840 | |
| Total equity and liabilities | 10/49 | €36,472 | €25,440 | -€11,032 | -30.2% |
| Equity | 10/15 | €21,537 | €19,114 | -€2,422 | -11.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €27,876 | €27,876 | = | 0.0% |
| Distributable reserves | 133 | €27,876 | €27,876 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,539 | -€14,962 | -€2,422 | -19.3% |
| Amounts payable | 17/49 | €14,935 | €6,326 | -€8,609 | -57.6% |
| Amounts payable within one year | 42/48 | €14,935 | €6,326 | -€8,609 | -57.6% |
| Trade debts | 44 | €2,605 | €2,442 | -€163 | -6.3% |
| Suppliers | 440/4 | €2,605 | €2,442 | -€163 | -6.3% |
| Taxes, remuneration and social security | 45 | €6,484 | €3,884 | -€2,600 | -40.1% |
| Taxes | 450/3 | €6,484 | €3,884 | -€2,600 | -40.1% |
| Other amounts payable | 47/48 | €5,846 | - | -€5,846 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €815 | +€149 | +22.4% |
| Other operating charges | 640/8 | €829 | €768 | -€61 | -7.4% |
| Gross operating margin | 9900 | €5,034 | €94 | -€4,940 | -98.1% |
| Operating profit (loss) | 9901 | €3,539 | -€1,489 | -€5,028 | |
| Financial charges | 65/66B | €162 | €308 | +€146 | +90.2% |
| Recurring financial charges | 65 | €162 | €308 | +€146 | +90.2% |
| Profit (loss) for the period before taxes | 9903 | €3,377 | -€1,797 | -€5,174 | |
| Income taxes | 67/77 | €226 | €625 | +€400 | +177% |
| Profit (loss) for the period | 9904 | €3,151 | -€2,422 | -€5,574 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,151 | -€2,422 | -€5,574 |
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 18 October 2026 via checked.be.