ARCHITECTE DE POTTER: 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 DE POTTER
Largest movements
- Current investments +€67,269
up €67,269 (+52.9%), from €127,242 to €194,511
- Tangible fixed assets -€16,701
down €16,701 (-38.0%), from €43,932 to €27,231
of which Furniture and vehicles: -€14,859
- Deferred charges and accrued income -€2,843
down €2,843 (-36.8%), from €7,723 to €4,881
- Profit (loss) carried forward +€59,989
up €59,989 (+70.2%), from -€85,424 to -€25,435
- Other debts -€5,750
down €5,750 (-20.0%), from €28,812 to €23,062
- Tax, wage and social debts -€2,496
down €2,496 (-23.5%), from €10,611 to €8,115
- Gross operating margin +€20,562
up €20,562 (+34.8%), from €59,037 to €79,599
- Other operating charges -€9,876
down €9,876 (-80.8%), from €12,229 to €2,353
- Depreciation +€2,106
up €2,106 (+14.4%), from €14,596 to €16,701
- Taxes +€816
up €816 (+204%), from €400 to €1,216
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,789 | €229,664 | +€49,875 | +27.7% |
| Fixed assets | 21/28 | €43,932 | €27,231 | -€16,701 | -38.0% |
| Tangible fixed assets | 22/27 | €43,932 | €27,231 | -€16,701 | -38.0% |
| Plant, machinery and equipment | 23 | €2,874 | €1,032 | -€1,842 | -64.1% |
| Furniture and vehicles | 24 | €41,058 | €26,199 | -€14,859 | -36.2% |
| Current assets | 29/58 | €135,857 | €202,433 | +€66,576 | +49.0% |
| Amounts receivable within one year | 40/41 | €891 | €3,041 | +€2,150 | +241% |
| Trade receivables | 40 | €891 | €3,041 | +€2,150 | +241% |
| Current investments | 50/53 | €127,242 | €194,511 | +€67,269 | +52.9% |
| Deferred charges and accrued income | 490/1 | €7,723 | €4,881 | -€2,843 | -36.8% |
| Total equity and liabilities | 10/49 | €179,789 | €229,664 | +€49,875 | +27.7% |
| Equity | 10/15 | €137,825 | €197,815 | +€59,989 | +43.5% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €23,249 | €23,249 | = | 0.0% |
| Distributable reserves | 133 | €23,249 | €23,249 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,424 | -€25,435 | +€59,989 | +70.2% |
| Amounts payable | 17/49 | €41,964 | €31,849 | -€10,114 | -24.1% |
| Amounts payable within one year | 42/48 | €41,964 | €31,849 | -€10,114 | -24.1% |
| Trade debts | 44 | €2,541 | €672 | -€1,869 | -73.5% |
| Suppliers | 440/4 | €2,541 | €672 | -€1,869 | -73.5% |
| Taxes, remuneration and social security | 45 | €10,611 | €8,115 | -€2,496 | -23.5% |
| Taxes | 450/3 | €10,611 | €8,115 | -€2,496 | -23.5% |
| Other amounts payable | 47/48 | €28,812 | €23,062 | -€5,750 | -20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,596 | €16,701 | +€2,106 | +14.4% |
| Other operating charges | 640/8 | €12,229 | €2,353 | -€9,876 | -80.8% |
| Gross operating margin | 9900 | €59,037 | €79,599 | +€20,562 | +34.8% |
| Operating profit (loss) | 9901 | €32,213 | €60,545 | +€28,333 | +88.0% |
| Financial income | 75/76B | €122 | €843 | +€722 | +594% |
| Recurring financial income | 75 | €122 | €843 | +€722 | +594% |
| Financial charges | 65/66B | €171 | €184 | +€13 | +7.5% |
| Recurring financial charges | 65 | €171 | €184 | +€13 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €32,163 | €61,205 | +€29,041 | +90.3% |
| Income taxes | 67/77 | €400 | €1,216 | +€816 | +204% |
| Profit (loss) for the period | 9904 | €31,763 | €59,989 | +€28,226 | +88.9% |
| Profit (loss) for the period to be appropriated | 9905 | €31,763 | €59,989 | +€28,226 | +88.9% |
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.