ARCHITECTE-CONSULT: what changed
Two fiscal 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-CONSULT
Largest movements
- Cash -€47,236
down €47,236 (-54.8%), from €86,174 to €38,938
mainly Tax, wage and social debts (-€40,858) and Receivables within one year (-€33,852)
- Receivables within one year +€33,852
up €33,852 (+19.9%), from €169,920 to €203,772
of which Trade receivables: +€33,785
- Tangible fixed assets -€15,652
down €15,652 (-16.8%), from €93,035 to €77,383
of which Leasing and similar rights: -€8,244
- Tax, wage and social debts -€40,858
down €40,858 (-24.3%), from €168,219 to €127,361
of which Remuneration and social security: -€38,362
- Profit (loss) carried forward +€30,502
up €30,502 (+843.9%), from €3,614 to €34,117
- Current portion of long-term debt -€9,598
down €9,598 (-74.2%), from €12,942 to €3,344
- Other debts -€6,793
down €6,793 (-7.2%), from €94,459 to €87,666
- Reserves +€3,614
up €3,614 (+7.2%), from €50,407 to €54,021
- Gross operating margin +€32,792
up €32,792 (+66.9%), from €49,004 to €81,797
- Taxes +€11,399
up €11,399 (+597.3%), from €1,908 to €13,307
- Staff costs +€4,300
up €4,300 (+56.0%), from €7,676 to €11,976
- Depreciation -€976
down €976 (-5.9%), from €16,628 to €15,652
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.
Cash bridge derived
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 | €349,279 | €320,242 | -€29,037 | -8.3% |
| Fixed assets | 21/28 | €93,185 | €77,533 | -€15,652 | -16.8% |
| Tangible fixed assets | 22/27 | €93,035 | €77,383 | -€15,652 | -16.8% |
| Land and buildings | 22 | €60,527 | €54,977 | -€5,550 | -9.2% |
| Plant, machinery and equipment | 23 | €3,259 | €2,386 | -€872 | -26.8% |
| Furniture and vehicles | 24 | €2,982 | €1,996 | -€986 | -33.1% |
| Leasing and similar rights | 25 | €26,267 | €18,023 | -€8,244 | -31.4% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €256,094 | €242,709 | -€13,385 | -5.2% |
| Amounts receivable within one year | 40/41 | €169,920 | €203,772 | +€33,852 | +19.9% |
| Trade receivables | 40 | €169,178 | €202,964 | +€33,785 | +20.0% |
| Other amounts receivable | 41 | €742 | €808 | +€67 | +9.0% |
| Cash at bank and in hand | 54/58 | €86,174 | €38,938 | -€47,236 | -54.8% |
| Total equity and liabilities | 10/49 | €349,279 | €320,242 | -€29,037 | -8.3% |
| Equity | 10/15 | €67,450 | €101,567 | +€34,117 | +50.6% |
| Contributions | 10/11 | €13,429 | €13,429 | = | 0.0% |
| Reserves | 13 | €50,407 | €54,021 | +€3,614 | +7.2% |
| Distributable reserves | 133 | €50,407 | €54,021 | +€3,614 | +7.2% |
| Profit (loss) carried forward | 14 | €3,614 | €34,117 | +€30,502 | +843.9% |
| Amounts payable | 17/49 | €281,829 | €218,675 | -€63,154 | -22.4% |
| Amounts payable after more than one year | 17 | €3,344 | - | -€3,344 | |
| Financial debts | 170/4 | €3,344 | - | -€3,344 | |
| Amounts payable within one year | 42/48 | €277,123 | €218,675 | -€58,448 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €12,942 | €3,344 | -€9,598 | -74.2% |
| Trade debts | 44 | €1,503 | €304 | -€1,199 | -79.8% |
| Suppliers | 440/4 | €1,503 | €304 | -€1,199 | -79.8% |
| Taxes, remuneration and social security | 45 | €168,219 | €127,361 | -€40,858 | -24.3% |
| Taxes | 450/3 | €19,719 | €17,223 | -€2,496 | -12.7% |
| Remuneration and social security | 454/9 | €148,500 | €110,138 | -€38,362 | -25.8% |
| Other amounts payable | 47/48 | €94,459 | €87,666 | -€6,793 | -7.2% |
| Accrued charges and deferred income | 492/3 | €1,362 | €0 | -€1,362 | -100.0% |
| Remuneration, social security and pensions | 62 | €7,676 | €11,976 | +€4,300 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,628 | €15,652 | -€976 | -5.9% |
| Other operating charges | 640/8 | €4,669 | €4,459 | -€210 | -4.5% |
| Non-recurring operating charges | 66A | €12,826 | €1,249 | -€11,577 | -90.3% |
| Gross operating margin | 9900 | €49,004 | €81,797 | +€32,792 | +66.9% |
| Operating profit (loss) | 9901 | €7,206 | €48,461 | +€41,255 | +572.5% |
| Financial income | 75/76B | €34 | €3 | -€31 | -91.1% |
| Recurring financial income | 75 | €34 | €3 | -€31 | -91.1% |
| Financial charges | 65/66B | €1,718 | €1,040 | -€677 | -39.4% |
| Recurring financial charges | 65 | €1,718 | €1,040 | -€677 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €5,523 | €47,424 | +€41,901 | +758.7% |
| Income taxes | 67/77 | €1,908 | €13,307 | +€11,399 | +597.3% |
| Profit (loss) for the period | 9904 | €3,614 | €34,117 | +€30,502 | +843.9% |
| Profit (loss) for the period to be appropriated | 9905 | €3,614 | €34,117 | +€30,502 | +843.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.