Architecte Conception Technique: 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 Conception Technique
Largest movements
- Current investments +€70,000
up €70,000 (+50.0%), from €140,000 to €210,000
- Tangible fixed assets -€8,295
down €8,295 (-29.3%), from €28,311 to €20,015
of which Furniture and vehicles: -€7,639
- Cash -€4,751
down €4,751 (-3.1%), from €152,573 to €147,822
mainly Current investments (-€70,000) and Other debts (-€32,990)
- Reserves +€80,766
up €80,766 (+31.4%), from €257,096 to €337,861
- Other debts -€32,990
down €32,990 (-52.9%), from €62,410 to €29,420
- Tax, wage and social debts +€5,425
up €5,425 (+49.5%), from €10,964 to €16,390
- Gross operating margin +€54,422
up €54,422 (+79.5%), from €68,452 to €122,873
- Taxes +€16,208
up €16,208 (+87.4%), from €18,537 to €34,745
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 | €332,653 | €385,992 | +€53,339 | +16.0% |
| Fixed assets | 21/28 | €28,311 | €20,015 | -€8,295 | -29.3% |
| Tangible fixed assets | 22/27 | €28,311 | €20,015 | -€8,295 | -29.3% |
| Furniture and vehicles | 24 | €27,462 | €19,823 | -€7,639 | -27.8% |
| Other tangible fixed assets | 26 | €849 | €192 | -€656 | -77.3% |
| Current assets | 29/58 | €304,342 | €365,977 | +€61,635 | +20.3% |
| Amounts receivable within one year | 40/41 | €6,207 | €2,788 | -€3,419 | -55.1% |
| Trade receivables | 40 | €3,448 | €1,270 | -€2,178 | -63.2% |
| Other amounts receivable | 41 | €2,759 | €1,518 | -€1,241 | -45.0% |
| Current investments | 50/53 | €140,000 | €210,000 | +€70,000 | +50.0% |
| Cash at bank and in hand | 54/58 | €152,573 | €147,822 | -€4,751 | -3.1% |
| Deferred charges and accrued income | 490/1 | €5,562 | €5,367 | -€195 | -3.5% |
| Total equity and liabilities | 10/49 | €332,653 | €385,992 | +€53,339 | +16.0% |
| Equity | 10/15 | €257,096 | €337,861 | +€80,766 | +31.4% |
| Reserves | 13 | €257,096 | €337,861 | +€80,766 | +31.4% |
| Distributable reserves | 133 | €257,096 | €337,861 | +€80,766 | +31.4% |
| Amounts payable | 17/49 | €75,557 | €48,131 | -€27,426 | -36.3% |
| Amounts payable within one year | 42/48 | €75,091 | €47,732 | -€27,360 | -36.4% |
| Trade debts | 44 | €1,717 | €1,922 | +€205 | +12.0% |
| Suppliers | 440/4 | €1,717 | €1,922 | +€205 | +12.0% |
| Taxes, remuneration and social security | 45 | €10,964 | €16,390 | +€5,425 | +49.5% |
| Taxes | 450/3 | €10,964 | €16,390 | +€5,425 | +49.5% |
| Other amounts payable | 47/48 | €62,410 | €29,420 | -€32,990 | -52.9% |
| Accrued charges and deferred income | 492/3 | €466 | €399 | -€67 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,464 | €8,295 | -€168 | -2.0% |
| Other operating charges | 640/8 | €1,535 | €2,225 | +€690 | +44.9% |
| Gross operating margin | 9900 | €68,452 | €122,873 | +€54,422 | +79.5% |
| Operating profit (loss) | 9901 | €58,453 | €112,353 | +€53,900 | +92.2% |
| Financial income | 75/76B | €4,321 | €4,212 | -€110 | -2.5% |
| Recurring financial income | 75 | €4,321 | €4,212 | -€110 | -2.5% |
| Financial charges | 65/66B | €54 | €54 | = | 0.0% |
| Recurring financial charges | 65 | €54 | €54 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €62,720 | €116,511 | +€53,791 | +85.8% |
| Income taxes | 67/77 | €18,537 | €34,745 | +€16,208 | +87.4% |
| Profit (loss) for the period | 9904 | €44,183 | €81,766 | +€37,583 | +85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €44,183 | €81,766 | +€37,583 | +85.1% |
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 25 October 2026 via checked.be.