ARCHITECTENBURO EEMAN INES: 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.
ARCHITECTENBURO EEMAN INES
Largest movements
- Receivables within one year +€31,117
up €31,117 (+7.5%), from €414,771 to €445,887
of which Other amounts receivable: +€84,937
- Tangible fixed assets -€23,821
down €23,821 (-10.1%), from €235,779 to €211,958
of which Land and buildings: -€21,895
- Financial fixed assets +€9,486
up €9,486 (+51.5%), from €18,414 to €27,900
- Deferred charges and accrued income -€8,134
down €8,134 (-69.8%), from €11,658 to €3,523
- Reserves +€22,874
up €22,874 (+13.1%), from €175,226 to €198,100
of which Distributable reserves: +€22,874
- Trade debts -€18,212
down €18,212 (-41.6%), from €43,775 to €25,563
- Gross operating margin -€15,267
down €15,267 (-16.9%), from €90,555 to €75,289
- Staff costs -€9,797
no longer reported in 2025 (was €9,797)
- Depreciation -€2,591
down €2,591 (-8.6%), from €30,203 to €27,612
- Taxes -€1,112
down €1,112 (-8.4%), from €13,226 to €12,114
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 | €706,712 | €710,884 | +€4,172 | +0.6% |
| Fixed assets | 21/28 | €254,193 | €239,858 | -€14,335 | -5.6% |
| Tangible fixed assets | 22/27 | €235,779 | €211,958 | -€23,821 | -10.1% |
| Land and buildings | 22 | €228,292 | €206,397 | -€21,895 | -9.6% |
| Plant, machinery and equipment | 23 | €3,619 | €1,014 | -€2,605 | -72.0% |
| Furniture and vehicles | 24 | €2,372 | €4,189 | +€1,817 | +76.6% |
| Other tangible fixed assets | 26 | €1,496 | €358 | -€1,138 | -76.1% |
| Financial fixed assets | 28 | €18,414 | €27,900 | +€9,486 | +51.5% |
| Current assets | 29/58 | €452,519 | €471,025 | +€18,507 | +4.1% |
| Stocks and contracts in progress | 3 | €20,000 | €21,500 | +€1,500 | +7.5% |
| Contracts in progress | 37 | €20,000 | €21,500 | +€1,500 | +7.5% |
| Amounts receivable within one year | 40/41 | €414,771 | €445,887 | +€31,117 | +7.5% |
| Trade receivables | 40 | €101,544 | €47,724 | -€53,820 | -53.0% |
| Other amounts receivable | 41 | €313,227 | €398,164 | +€84,937 | +27.1% |
| Cash at bank and in hand | 54/58 | €6,090 | €115 | -€5,976 | -98.1% |
| Deferred charges and accrued income | 490/1 | €11,658 | €3,523 | -€8,134 | -69.8% |
| Total equity and liabilities | 10/49 | €706,712 | €710,884 | +€4,172 | +0.6% |
| Equity | 10/15 | €193,826 | €216,700 | +€22,874 | +11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €175,226 | €198,100 | +€22,874 | +13.1% |
| Tax-exempt reserves | 132 | €6,025 | €6,025 | = | 0.0% |
| Distributable reserves | 133 | €169,200 | €192,075 | +€22,874 | +13.5% |
| Amounts payable | 17/49 | €512,886 | €494,184 | -€18,703 | -3.6% |
| Amounts payable after more than one year | 17 | €350,989 | €353,573 | +€2,585 | +0.7% |
| Financial debts | 170/4 | €350,989 | €353,573 | +€2,585 | +0.7% |
| Amounts payable within one year | 42/48 | €161,897 | €140,189 | -€21,709 | -13.4% |
| Current portion of amounts payable after more than one year | 42 | €20,858 | €21,546 | +€688 | +3.3% |
| Financial debts | 43 | €13,397 | €8,373 | -€5,025 | -37.5% |
| Credit institutions | 430/8 | €13,397 | €8,373 | -€5,025 | -37.5% |
| Trade debts | 44 | €43,775 | €25,563 | -€18,212 | -41.6% |
| Suppliers | 440/4 | €43,775 | €25,563 | -€18,212 | -41.6% |
| Taxes, remuneration and social security | 45 | €33,677 | €29,494 | -€4,182 | -12.4% |
| Taxes | 450/3 | €33,677 | €29,494 | -€4,182 | -12.4% |
| Other amounts payable | 47/48 | €50,191 | €55,213 | +€5,022 | +10.0% |
| Accrued charges and deferred income | 492/3 | - | €421 | +€421 | |
| Remuneration, social security and pensions | 62 | €9,797 | - | -€9,797 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,203 | €27,612 | -€2,591 | -8.6% |
| Other operating charges | 640/8 | €1,729 | €2,007 | +€278 | +16.1% |
| Non-recurring operating charges | 66A | €1,960 | €2,055 | +€95 | +4.8% |
| Gross operating margin | 9900 | €90,555 | €75,289 | -€15,267 | -16.9% |
| Operating profit (loss) | 9901 | €46,866 | €43,615 | -€3,251 | -6.9% |
| Financial income | 75/76B | - | €77 | +€77 | |
| Recurring financial income | 75 | - | €77 | +€77 | |
| Financial charges | 65/66B | €8,368 | €8,704 | +€336 | +4.0% |
| Recurring financial charges | 65 | €8,368 | €8,704 | +€336 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | €38,498 | €34,988 | -€3,510 | -9.1% |
| Income taxes | 67/77 | €13,226 | €12,114 | -€1,112 | -8.4% |
| Profit (loss) for the period | 9904 | €25,272 | €22,874 | -€2,398 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €25,272 | €22,874 | -€2,398 | -9.5% |
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 25 October 2026 via checked.be.