ARCHITECTEN.2LZ: 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.
ARCHITECTEN.2LZ
Largest movements
- Cash -€35,280
down €35,280 (-44.8%), from €78,663 to €43,383
mainly Net result for the year (-€14,427) and Tax, wage and social debts (-€12,193)
- Deferred charges and accrued income -€3,112
down €3,112 (-100%), from €3,112 to €0
- Profit (loss) carried forward -€14,427
new in 2025: -€14,427
- Tax, wage and social debts -€12,193
down €12,193 (-80.8%), from €15,098 to €2,906
of which Taxes: -€7,875
- Other debts -€8,858
down €8,858 (-99.1%), from €8,937 to €78
- Accrued charges and deferred income -€1,278
down €1,278 (-86.6%), from €1,476 to €198
- Gross operating margin -€35,539
down €35,539, from €22,163 to -€13,375
- Taxes -€6,209
down €6,209 (-100%), from €6,209 to €0
- Depreciation -€300
down €300 (-60.6%), from €495 to €195
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 | €92,879 | €55,817 | -€37,061 | -39.9% |
| Fixed assets | 21/28 | - | €587 | +€587 | |
| Tangible fixed assets | 22/27 | - | €587 | +€587 | |
| Furniture and vehicles | 24 | - | €587 | +€587 | |
| Current assets | 29/58 | €92,879 | €55,230 | -€37,649 | -40.5% |
| Amounts receivable within one year | 40/41 | €11,103 | €11,847 | +€743 | +6.7% |
| Trade receivables | 40 | €10,593 | €5,397 | -€5,196 | -49.1% |
| Other amounts receivable | 41 | €511 | €6,450 | +€5,939 | +1,163% |
| Cash at bank and in hand | 54/58 | €78,663 | €43,383 | -€35,280 | -44.8% |
| Deferred charges and accrued income | 490/1 | €3,112 | €0 | -€3,112 | -100% |
| Total equity and liabilities | 10/49 | €92,879 | €55,817 | -€37,061 | -39.9% |
| Equity | 10/15 | €65,947 | €51,520 | -€14,427 | -21.9% |
| Contributions | 10/11 | €8,160 | €8,160 | = | 0.0% |
| Reserves | 13 | €57,787 | €57,787 | = | 0.0% |
| Distributable reserves | 133 | €57,787 | €57,787 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€14,427 | -€14,427 | |
| Amounts payable | 17/49 | €26,931 | €4,298 | -€22,634 | -84.0% |
| Amounts payable within one year | 42/48 | €25,455 | €4,099 | -€21,356 | -83.9% |
| Trade debts | 44 | €1,420 | €1,115 | -€305 | -21.5% |
| Suppliers | 440/4 | €1,420 | €1,115 | -€305 | -21.5% |
| Taxes, remuneration and social security | 45 | €15,098 | €2,906 | -€12,193 | -80.8% |
| Taxes | 450/3 | €10,781 | €2,906 | -€7,875 | -73.0% |
| Remuneration and social security | 454/9 | €4,317 | €0 | -€4,317 | -100% |
| Other amounts payable | 47/48 | €8,937 | €78 | -€8,858 | -99.1% |
| Accrued charges and deferred income | 492/3 | €1,476 | €198 | -€1,278 | -86.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €495 | €195 | -€300 | -60.6% |
| Other operating charges | 640/8 | €576 | €737 | +€161 | +28.0% |
| Gross operating margin | 9900 | €22,163 | -€13,375 | -€35,539 | |
| Operating profit (loss) | 9901 | €21,093 | -€14,307 | -€35,400 | |
| Financial income | 75/76B | €6 | €7 | +€1 | +12.6% |
| Recurring financial income | 75 | €6 | €7 | +€1 | +12.6% |
| Financial charges | 65/66B | €129 | €127 | -€2 | -1.3% |
| Recurring financial charges | 65 | €129 | €127 | -€2 | -1.3% |
| Profit (loss) for the period before taxes | 9903 | €20,970 | -€14,427 | -€35,397 | |
| Income taxes | 67/77 | €6,209 | €0 | -€6,209 | -100% |
| Profit (loss) for the period | 9904 | €14,761 | -€14,427 | -€29,188 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,761 | -€14,427 | -€29,188 |
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 26 October 2026 via checked.be.