ARCHITECTENLAB: what changed
Two fiscal 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.
ARCHITECTENLAB
Largest movements
- Receivables within one year -€64,796
down €64,796 (-86.4%), from €74,982 to €10,185
of which Trade receivables: -€49,773
- Cash +€52,353
up €52,353 (+81.3%), from €64,385 to €116,738
mainly Receivables within one year (+€64,796) and Other debts (+€14,036)
- Intangible fixed assets -€2,818
down €2,818 (-25.3%), from €11,124 to €8,306
- Profit (loss) carried forward -€22,972
down €22,972 (-29.6%), from €77,676 to €54,705
- Other debts +€14,036
up €14,036 (+2015.0%), from €697 to €14,732
- Debts after one year -€13,004
down €13,004 (-100.0%), from €13,004 to €0
- Trade debts +€9,356
up €9,356 (+40.3%), from €23,233 to €32,589
- Current portion of long-term debt -€5,229
down €5,229 (-28.7%), from €18,233 to €13,004
- Gross operating margin -€24,108
down €24,108, from €15,139 to -€8,969
- Other operating charges +€4,171
up €4,171 (+633.1%), from €659 to €4,830
- Depreciation -€846
down €846 (-9.9%), from €8,581 to €7,735
- Financial charges -€575
down €575 (-25.3%), from €2,274 to €1,699
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 | €172,479 | €157,921 | -€14,557 | -8.4% |
| Fixed assets | 21/28 | €30,159 | €26,369 | -€3,790 | -12.6% |
| Intangible fixed assets | 21 | €11,124 | €8,306 | -€2,818 | -25.3% |
| Tangible fixed assets | 22/27 | €18,410 | €17,438 | -€972 | -5.3% |
| Land and buildings | 22 | €1,795 | €1,245 | -€550 | -30.6% |
| Plant, machinery and equipment | 23 | €16,615 | €16,193 | -€422 | -2.5% |
| Financial fixed assets | 28 | €625 | €625 | = | 0.0% |
| Current assets | 29/58 | €142,320 | €131,552 | -€10,768 | -7.6% |
| Amounts receivable within one year | 40/41 | €74,982 | €10,185 | -€64,796 | -86.4% |
| Trade receivables | 40 | €49,773 | €0 | -€49,773 | -100.0% |
| Other amounts receivable | 41 | €25,209 | €10,185 | -€15,023 | -59.6% |
| Cash at bank and in hand | 54/58 | €64,385 | €116,738 | +€52,353 | +81.3% |
| Deferred charges and accrued income | 490/1 | €2,953 | €4,628 | +€1,676 | +56.7% |
| Total equity and liabilities | 10/49 | €172,479 | €157,921 | -€14,557 | -8.4% |
| Equity | 10/15 | €105,080 | €82,108 | -€22,972 | -21.9% |
| Contributions | 10/11 | €13,109 | €13,109 | = | 0.0% |
| Reserves | 13 | €14,294 | €14,294 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,516 | €1,516 | = | 0.0% |
| Distributable reserves | 133 | €12,778 | €12,778 | = | 0.0% |
| Profit (loss) carried forward | 14 | €77,676 | €54,705 | -€22,972 | -29.6% |
| Amounts payable | 17/49 | €67,399 | €75,813 | +€8,414 | +12.5% |
| Amounts payable after more than one year | 17 | €13,004 | €0 | -€13,004 | -100.0% |
| Financial debts | 170/4 | €13,004 | €0 | -€13,004 | -100.0% |
| Amounts payable within one year | 42/48 | €44,395 | €65,813 | +€21,418 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €18,233 | €13,004 | -€5,229 | -28.7% |
| Financial debts | 43 | €1,963 | €0 | -€1,963 | -100.0% |
| Credit institutions | 430/8 | €1,963 | €0 | -€1,963 | -100.0% |
| Trade debts | 44 | €23,233 | €32,589 | +€9,356 | +40.3% |
| Suppliers | 440/4 | €23,233 | €32,589 | +€9,356 | +40.3% |
| Taxes, remuneration and social security | 45 | €269 | €5,488 | +€5,219 | +1940.8% |
| Taxes | 450/3 | €269 | €5,488 | +€5,219 | +1940.8% |
| Other amounts payable | 47/48 | €697 | €14,732 | +€14,036 | +2015.0% |
| Accrued charges and deferred income | 492/3 | €10,000 | €10,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,581 | €7,735 | -€846 | -9.9% |
| Other operating charges | 640/8 | €659 | €4,830 | +€4,171 | +633.1% |
| Gross operating margin | 9900 | €15,139 | -€8,969 | -€24,108 | |
| Operating profit (loss) | 9901 | €5,900 | -€21,534 | -€27,434 | |
| Financial income | 75/76B | €358 | €262 | -€96 | -26.9% |
| Recurring financial income | 75 | €358 | €262 | -€96 | -26.9% |
| Financial charges | 65/66B | €2,274 | €1,699 | -€575 | -25.3% |
| Recurring financial charges | 65 | €2,274 | €1,699 | -€575 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €3,983 | -€22,972 | -€26,955 | |
| Profit (loss) for the period | 9904 | €3,983 | -€22,972 | -€26,955 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,983 | -€22,972 | -€26,955 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.