ARCHITECTEN RABAUT: 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 RABAUT
Largest movements
- Cash -€41,802
down €41,802 (-41.0%), from €102,072 to €60,269
mainly Receivables within one year (-€32,748) and Advances received (-€20,663)
- Receivables within one year +€32,748
up €32,748 (+55.0%), from €59,586 to €92,334
of which Trade receivables: +€22,114
- Tangible fixed assets -€3,756
down €3,756 (-18.2%), from €20,680 to €16,924
of which Land and buildings: -€10,634
- Financial fixed assets -€2,201
no longer reported in 2025 (was €2,201)
- Advances received -€20,663
no longer reported in 2025 (was €20,663)
- Reserves +€19,557
up €19,557 (+28.0%), from €69,923 to €89,480
of which Distributable reserves: +€19,557
- Other debts -€8,601
down €8,601 (-96.1%), from €8,947 to €346
- Trade debts -€4,433
down €4,433 (-11.2%), from €39,499 to €35,067
- Debts after one year -€2,073
down €2,073 (-31.0%), from €6,678 to €4,605
- Gross operating margin +€8,397
up €8,397 (+17.3%), from €48,425 to €56,822
- Write-downs +€1,695
new in 2025: €1,695
- Financial charges -€1,379
down €1,379 (-22.5%), from €6,120 to €4,741
- Taxes +€1,311
up €1,311 (+14.7%), from €8,907 to €10,218
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 | €192,126 | €176,024 | -€16,102 | -8.4% |
| Fixed assets | 21/28 | €22,881 | €16,924 | -€5,957 | -26.0% |
| Tangible fixed assets | 22/27 | €20,680 | €16,924 | -€3,756 | -18.2% |
| Land and buildings | 22 | €18,704 | €8,071 | -€10,634 | -56.9% |
| Plant, machinery and equipment | 23 | €838 | €516 | -€322 | -38.5% |
| Furniture and vehicles | 24 | €1,138 | €838 | -€300 | -26.4% |
| Other tangible fixed assets | 26 | - | €7,500 | +€7,500 | |
| Financial fixed assets | 28 | €2,201 | - | -€2,201 | |
| Current assets | 29/58 | €169,245 | €159,100 | -€10,144 | -6.0% |
| Amounts receivable within one year | 40/41 | €59,586 | €92,334 | +€32,748 | +55.0% |
| Trade receivables | 40 | €59,553 | €81,666 | +€22,114 | +37.1% |
| Other amounts receivable | 41 | €33 | €10,668 | +€10,635 | +31,956% |
| Cash at bank and in hand | 54/58 | €102,072 | €60,269 | -€41,802 | -41.0% |
| Deferred charges and accrued income | 490/1 | €7,587 | €6,497 | -€1,090 | -14.4% |
| Total equity and liabilities | 10/49 | €192,126 | €176,024 | -€16,102 | -8.4% |
| Equity | 10/15 | €93,968 | €113,525 | +€19,557 | +20.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €69,923 | €89,480 | +€19,557 | +28.0% |
| Tax-exempt reserves | 132 | €9,273 | €9,273 | = | 0.0% |
| Distributable reserves | 133 | €60,650 | €80,207 | +€19,557 | +32.2% |
| Profit (loss) carried forward | 14 | -€37,955 | -€37,955 | = | 0.0% |
| Amounts payable | 17/49 | €98,158 | €62,499 | -€35,659 | -36.3% |
| Amounts payable after more than one year | 17 | €6,678 | €4,605 | -€2,073 | -31.0% |
| Financial debts | 170/4 | €6,678 | €4,605 | -€2,073 | -31.0% |
| Amounts payable within one year | 42/48 | €91,300 | €57,709 | -€33,590 | -36.8% |
| Current portion of amounts payable after more than one year | 42 | €2,040 | €2,073 | +€32 | +1.6% |
| Trade debts | 44 | €39,499 | €35,067 | -€4,433 | -11.2% |
| Suppliers | 440/4 | €39,499 | €35,067 | -€4,433 | -11.2% |
| Advances received on contracts in progress | 46 | €20,663 | - | -€20,663 | |
| Taxes, remuneration and social security | 45 | €20,150 | €20,223 | +€73 | +0.4% |
| Taxes | 450/3 | €20,150 | €20,223 | +€73 | +0.4% |
| Other amounts payable | 47/48 | €8,947 | €346 | -€8,601 | -96.1% |
| Accrued charges and deferred income | 492/3 | €180 | €185 | +€4 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,655 | €15,643 | -€12 | -0.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,695 | +€1,695 | |
| Other operating charges | 640/8 | €2,042 | €2,321 | +€279 | +13.6% |
| Non-recurring operating charges | 66A | - | €2,877 | +€2,877 | |
| Gross operating margin | 9900 | €48,425 | €56,822 | +€8,397 | +17.3% |
| Operating profit (loss) | 9901 | €30,728 | €34,286 | +€3,557 | +11.6% |
| Financial income | 75/76B | €248 | €230 | -€18 | -7.3% |
| Recurring financial income | 75 | €248 | €230 | -€18 | -7.3% |
| Financial charges | 65/66B | €6,120 | €4,741 | -€1,379 | -22.5% |
| Recurring financial charges | 65 | €6,120 | €4,741 | -€1,379 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €24,857 | €29,775 | +€4,918 | +19.8% |
| Income taxes | 67/77 | €8,907 | €10,218 | +€1,311 | +14.7% |
| Profit (loss) for the period | 9904 | €15,950 | €19,557 | +€3,607 | +22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €15,950 | €19,557 | +€3,607 | +22.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.