ARCHITECTENBUREAU AERTS: 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.
ARCHITECTENBUREAU AERTS
Largest movements
- Cash +€9,104
up €9,104 (+27.6%), from €33,039 to €42,143
mainly Other debts (+€17,518) and Depreciation (+€12,383)
- Tangible fixed assets -€4,646
down €4,646 (-8.8%), from €52,694 to €48,048
of which Land and buildings: -€2,572
- Other debts +€17,518
new in 2025: €17,518
- Reserves -€11,532
down €11,532 (-13.2%), from €87,641 to €76,110
- Debts after one year -€2,767
down €2,767 (-25.1%), from €11,040 to €8,273
- Profit (loss) carried forward +€2,579
up €2,579, from -€2,579 to €0
- Trade debts -€2,292
down €2,292 (-98.7%), from €2,322 to €30
- Staff costs -€46,042
no longer reported in 2025 (was €46,042)
- Gross operating margin -€27,854
down €27,854 (-51.9%), from €53,617 to €25,763
- Depreciation +€2,419
up €2,419 (+24.3%), from €9,964 to €12,383
- Taxes +€1,404
up €1,404, from -€547 to €857
- Financial charges +€645
up €645 (+77.8%), from €829 to €1,474
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 | €108,046 | €112,528 | +€4,482 | +4.1% |
| Fixed assets | 21/28 | €52,694 | €48,048 | -€4,646 | -8.8% |
| Tangible fixed assets | 22/27 | €52,694 | €48,048 | -€4,646 | -8.8% |
| Land and buildings | 22 | €41,628 | €39,056 | -€2,572 | -6.2% |
| Furniture and vehicles | 24 | €11,066 | €8,992 | -€2,074 | -18.7% |
| Current assets | 29/58 | €55,352 | €64,480 | +€9,128 | +16.5% |
| Amounts receivable within one year | 40/41 | €22,313 | €22,337 | +€24 | +0.1% |
| Trade receivables | 40 | €14,678 | €10,297 | -€4,381 | -29.8% |
| Other amounts receivable | 41 | €7,634 | €12,040 | +€4,405 | +57.7% |
| Cash at bank and in hand | 54/58 | €33,039 | €42,143 | +€9,104 | +27.6% |
| Total equity and liabilities | 10/49 | €108,046 | €112,528 | +€4,482 | +4.1% |
| Equity | 10/15 | €91,262 | €82,310 | -€8,952 | -9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €87,641 | €76,110 | -€11,532 | -13.2% |
| Distributable reserves | 133 | €87,641 | €76,110 | -€11,532 | -13.2% |
| Profit (loss) carried forward | 14 | -€2,579 | €0 | +€2,579 | |
| Amounts payable | 17/49 | €16,784 | €30,218 | +€13,434 | +80.0% |
| Amounts payable after more than one year | 17 | €11,040 | €8,273 | -€2,767 | -25.1% |
| Financial debts | 170/4 | €11,040 | €8,273 | -€2,767 | -25.1% |
| Amounts payable within one year | 42/48 | €5,745 | €21,945 | +€16,200 | +282.0% |
| Current portion of amounts payable after more than one year | 42 | €2,646 | €2,767 | +€120 | +4.5% |
| Trade debts | 44 | €2,322 | €30 | -€2,292 | -98.7% |
| Suppliers | 440/4 | €2,322 | €30 | -€2,292 | -98.7% |
| Taxes, remuneration and social security | 45 | €776 | €1,631 | +€855 | +110.2% |
| Taxes | 450/3 | €776 | €1,631 | +€855 | +110.2% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €17,518 | +€17,518 | |
| Remuneration, social security and pensions | 62 | €46,042 | - | -€46,042 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,964 | €12,383 | +€2,419 | +24.3% |
| Other operating charges | 640/8 | €118 | €507 | +€389 | +329.9% |
| Non-recurring operating charges | 66A | - | €2,420 | +€2,420 | |
| Gross operating margin | 9900 | €53,617 | €25,763 | -€27,854 | -51.9% |
| Operating profit (loss) | 9901 | -€2,507 | €10,452 | +€12,959 | |
| Financial income | 75/76B | €209 | €444 | +€234 | +111.8% |
| Recurring financial income | 75 | €209 | €444 | +€234 | +111.8% |
| Financial charges | 65/66B | €829 | €1,474 | +€645 | +77.8% |
| Recurring financial charges | 65 | €829 | €1,474 | +€645 | +77.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,127 | €9,422 | +€12,549 | |
| Income taxes | 67/77 | -€547 | €857 | +€1,404 | |
| Profit (loss) for the period | 9904 | -€2,579 | €8,565 | +€11,145 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,579 | €8,565 | +€11,145 |
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 11 October 2026 via checked.be.