ARCHITECTE[S] BELAKBIR: 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[S] BELAKBIR
Largest movements
- Tangible fixed assets -€7,868
down €7,868 (-71.6%), from €10,985 to €3,116
of which Furniture and vehicles: -€4,606
- Receivables within one year -€2,745
down €2,745 (-52.7%), from €5,207 to €2,462
- Cash -€1,019
down €1,019 (-25.7%), from €3,962 to €2,943
mainly Trade debts (-€11,714) and Net result for the year (-€6,986)
- Trade debts -€11,714
no longer reported in 2025 (was €11,714)
- Other debts +€9,062
up €9,062 (+125%), from €7,259 to €16,321
- Profit (loss) carried forward -€6,986
down €6,986 (-82.5%), from -€8,468 to -€15,454
- Current portion of long-term debt -€3,435
no longer reported in 2025 (was €3,435)
- Tax, wage and social debts +€1,441
up €1,441 (+68.0%), from €2,119 to €3,561
- Gross operating margin +€3,489
up €3,489 (+311%), from €1,122 to €4,610
- Depreciation -€2,938
down €2,938 (-23.5%), from €12,489 to €9,551
- Financial charges -€645
down €645 (-84.7%), from €761 to €116
- Financial income -€490
down €490 (-89.5%), from €547 to €57
- Other operating charges +€208
up €208 (+13.6%), from €1,531 to €1,739
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 | €22,460 | €10,828 | -€11,632 | -51.8% |
| Fixed assets | 21/28 | €12,741 | €4,873 | -€7,868 | -61.8% |
| Tangible fixed assets | 22/27 | €10,985 | €3,116 | -€7,868 | -71.6% |
| Furniture and vehicles | 24 | €7,723 | €3,116 | -€4,606 | -59.6% |
| Leasing and similar rights | 25 | €3,262 | - | -€3,262 | |
| Financial fixed assets | 28 | €1,757 | €1,757 | = | 0.0% |
| Current assets | 29/58 | €9,719 | €5,955 | -€3,764 | -38.7% |
| Amounts receivable within one year | 40/41 | €5,207 | €2,462 | -€2,745 | -52.7% |
| Trade receivables | 40 | €5,207 | €2,462 | -€2,745 | -52.7% |
| Cash at bank and in hand | 54/58 | €3,962 | €2,943 | -€1,019 | -25.7% |
| Deferred charges and accrued income | 490/1 | €550 | €550 | = | 0.0% |
| Total equity and liabilities | 10/49 | €22,460 | €10,828 | -€11,632 | -51.8% |
| Equity | 10/15 | -€2,068 | -€9,054 | -€6,986 | -338% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €200 | €200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €200 | €200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €200 | €200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,468 | -€15,454 | -€6,986 | -82.5% |
| Amounts payable | 17/49 | €24,528 | €19,882 | -€4,646 | -18.9% |
| Amounts payable within one year | 42/48 | €24,528 | €19,882 | -€4,646 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €3,435 | - | -€3,435 | |
| Trade debts | 44 | €11,714 | - | -€11,714 | |
| Suppliers | 440/4 | €11,714 | - | -€11,714 | |
| Taxes, remuneration and social security | 45 | €2,119 | €3,561 | +€1,441 | +68.0% |
| Taxes | 450/3 | €2,119 | €3,561 | +€1,441 | +68.0% |
| Other amounts payable | 47/48 | €7,259 | €16,321 | +€9,062 | +125% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,489 | €9,551 | -€2,938 | -23.5% |
| Other operating charges | 640/8 | €1,531 | €1,739 | +€208 | +13.6% |
| Gross operating margin | 9900 | €1,122 | €4,610 | +€3,489 | +311% |
| Operating profit (loss) | 9901 | -€12,899 | -€6,680 | +€6,219 | +48.2% |
| Financial income | 75/76B | €547 | €57 | -€490 | -89.5% |
| Recurring financial income | 75 | €547 | €57 | -€490 | -89.5% |
| Financial charges | 65/66B | €761 | €116 | -€645 | -84.7% |
| Recurring financial charges | 65 | €761 | €116 | -€645 | -84.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,113 | -€6,739 | +€6,374 | +48.6% |
| Income taxes | 67/77 | €260 | €247 | -€12 | -4.7% |
| Profit (loss) for the period | 9904 | -€13,372 | -€6,986 | +€6,386 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,372 | -€6,986 | +€6,386 | +47.8% |
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 28 October 2026 via checked.be.