ARCHITECTES 3 DEVELOPMENT: 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.
ARCHITECTES 3 DEVELOPMENT
Largest movements
- Cash +€69,935
up €69,935 (+117.4%), from €59,575 to €129,509
mainly Depreciation (+€105,960) and Net result for the year (+€81,461)
- Tangible fixed assets -€66,774
down €66,774 (-7.2%), from €921,763 to €854,989
of which Other tangible fixed assets: -€41,735
- Receivables within one year -€30,125
down €30,125 (-42.5%), from €70,939 to €40,813
of which Other amounts receivable: -€15,586
- Profit (loss) carried forward +€88,140
up €88,140, from -€13,238 to €74,902
- Debts after one year -€69,102
down €69,102 (-10.3%), from €672,338 to €603,236
- Other debts -€20,427
down €20,427 (-100.0%), from €20,427 to €0
- Gross operating margin +€107,822
up €107,822 (+72.4%), from €149,002 to €256,824
- Taxes +€28,007
up €28,007, from -€2,932 to €25,075
- Other operating charges +€2,955
up €2,955 (+12.7%), from €23,330 to €26,285
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 | €1,055,100 | €1,030,785 | -€24,315 | -2.3% |
| Fixed assets | 21/28 | €921,937 | €855,163 | -€66,774 | -7.2% |
| Intangible fixed assets | 21 | - | €0 | = | |
| Tangible fixed assets | 22/27 | €921,763 | €854,989 | -€66,774 | -7.2% |
| Land and buildings | 22 | €671,954 | €646,841 | -€25,113 | -3.7% |
| Furniture and vehicles | 24 | €47,883 | €47,956 | +€74 | +0.2% |
| Leasing and similar rights | 25 | - | €0 | = | |
| Other tangible fixed assets | 26 | €201,927 | €160,191 | -€41,735 | -20.7% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €133,163 | €175,622 | +€42,459 | +31.9% |
| Amounts receivable within one year | 40/41 | €70,939 | €40,813 | -€30,125 | -42.5% |
| Trade receivables | 40 | €16,434 | €1,894 | -€14,540 | -88.5% |
| Other amounts receivable | 41 | €54,505 | €38,919 | -€15,586 | -28.6% |
| Cash at bank and in hand | 54/58 | €59,575 | €129,509 | +€69,935 | +117.4% |
| Deferred charges and accrued income | 490/1 | €2,650 | €5,300 | +€2,650 | +100.0% |
| Total equity and liabilities | 10/49 | €1,055,100 | €1,030,785 | -€24,315 | -2.3% |
| Equity | 10/15 | €186,631 | €268,093 | +€81,461 | +43.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €193,669 | €186,991 | -€6,678 | -3.4% |
| Tax-exempt reserves | 132 | €193,669 | €186,991 | -€6,678 | -3.4% |
| Profit (loss) carried forward | 14 | -€13,238 | €74,902 | +€88,140 | |
| Provisions and deferred taxes | 16 | €48,417 | €46,748 | -€1,670 | -3.4% |
| Deferred taxes | 168 | €48,417 | €46,748 | -€1,670 | -3.4% |
| Amounts payable | 17/49 | €820,052 | €715,945 | -€104,107 | -12.7% |
| Amounts payable after more than one year | 17 | €672,338 | €603,236 | -€69,102 | -10.3% |
| Financial debts | 170/4 | €672,338 | €603,236 | -€69,102 | -10.3% |
| Amounts payable within one year | 42/48 | €147,714 | €112,709 | -€35,005 | -23.7% |
| Current portion of amounts payable after more than one year | 42 | €70,335 | €64,102 | -€6,233 | -8.9% |
| Trade debts | 44 | €49,287 | €44,252 | -€5,035 | -10.2% |
| Suppliers | 440/4 | €49,287 | €44,252 | -€5,035 | -10.2% |
| Taxes, remuneration and social security | 45 | €7,664 | €4,355 | -€3,309 | -43.2% |
| Taxes | 450/3 | €7,664 | €4,355 | -€3,309 | -43.2% |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €20,427 | €0 | -€20,427 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €108,395 | €105,960 | -€2,435 | -2.2% |
| Other operating charges | 640/8 | €23,330 | €26,285 | +€2,955 | +12.7% |
| Gross operating margin | 9900 | €149,002 | €256,824 | +€107,822 | +72.4% |
| Operating profit (loss) | 9901 | €17,277 | €124,579 | +€107,302 | +621.1% |
| Financial income | 75/76B | €247 | €248 | +€1 | +0.4% |
| Recurring financial income | 75 | €247 | €248 | +€1 | +0.4% |
| Financial charges | 65/66B | €22,486 | €19,961 | -€2,524 | -11.2% |
| Recurring financial charges | 65 | €22,486 | €19,961 | -€2,524 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,961 | €104,866 | +€109,827 | |
| Transfer from deferred taxes | 780 | €1,670 | €1,670 | = | 0.0% |
| Income taxes | 67/77 | -€2,932 | €25,075 | +€28,007 | |
| Profit (loss) for the period | 9904 | -€359 | €81,461 | +€81,821 | |
| Transfer from tax-exempt reserves | 789 | €6,678 | €6,678 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,319 | €88,140 | +€81,821 | +1294.8% |
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 6 October 2026 via checked.be.