ARCHITECTES 4D. PARTNERS: 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.
ARCHITECTES 4D. PARTNERS
Largest movements
- Cash +€45,454
up €45,454 (+70.9%), from €64,152 to €109,606
mainly Receivables within one year (+€43,745) and Depreciation (+€28,939)
- Receivables within one year -€43,745
down €43,745 (-69.7%), from €62,800 to €19,055
of which Trade receivables: -€29,735
- Tangible fixed assets -€25,237
down €25,237 (-18.6%), from €135,612 to €110,375
of which Land and buildings: -€16,936
- Intangible fixed assets -€5,609
down €5,609 (-34.6%), from €16,232 to €10,623
- Reserves -€22,553
down €22,553 (-14.4%), from €156,267 to €133,714
of which Tax-exempt reserves: -€11,953
- Debts after one year -€13,538
down €13,538 (-64.7%), from €20,923 to €7,384
- Other debts +€4,946
up €4,946 (+44.2%), from €11,183 to €16,129
- Tax, wage and social debts +€4,182
up €4,182 (+145%), from €2,888 to €7,070
of which Remuneration and social security: +€2,309
- Provisions -€2,988
down €2,988 (-16.3%), from €18,317 to €15,329
- Gross operating margin -€16,841
down €16,841 (-41.3%), from €40,783 to €23,942
- Depreciation -€7,214
down €7,214 (-20.0%), from €36,152 to €28,939
- Taxes -€5,547
down €5,547 (-82.7%), from €6,711 to €1,163
- Other operating charges +€2,045
up €2,045 (+212%), from €963 to €3,008
- Financial charges +€871
up €871 (+31.2%), from €2,792 to €3,663
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 | €287,020 | €259,438 | -€27,582 | -9.6% |
| Fixed assets | 21/28 | €151,844 | €120,998 | -€30,847 | -20.3% |
| Intangible fixed assets | 21 | €16,232 | €10,623 | -€5,609 | -34.6% |
| Tangible fixed assets | 22/27 | €135,612 | €110,375 | -€25,237 | -18.6% |
| Land and buildings | 22 | €122,599 | €105,663 | -€16,936 | -13.8% |
| Furniture and vehicles | 24 | €11,428 | €3,586 | -€7,842 | -68.6% |
| Other tangible fixed assets | 26 | €1,585 | €1,126 | -€460 | -29.0% |
| Current assets | 29/58 | €135,176 | €138,440 | +€3,265 | +2.4% |
| Amounts receivable within one year | 40/41 | €62,800 | €19,055 | -€43,745 | -69.7% |
| Trade receivables | 40 | €46,827 | €17,092 | -€29,735 | -63.5% |
| Other amounts receivable | 41 | €15,973 | €1,963 | -€14,010 | -87.7% |
| Cash at bank and in hand | 54/58 | €64,152 | €109,606 | +€45,454 | +70.9% |
| Deferred charges and accrued income | 490/1 | €8,224 | €9,779 | +€1,555 | +18.9% |
| Total equity and liabilities | 10/49 | €287,020 | €259,438 | -€27,582 | -9.6% |
| Equity | 10/15 | €210,032 | €187,510 | -€22,523 | -10.7% |
| Contributions | 10/11 | €8,375 | €8,375 | = | 0.0% |
| Reserves | 13 | €156,267 | €133,714 | -€22,553 | -14.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €73,267 | €61,314 | -€11,953 | -16.3% |
| Distributable reserves | 133 | €83,000 | €72,400 | -€10,600 | -12.8% |
| Profit (loss) carried forward | 14 | €45,390 | €45,420 | +€30 | +0.1% |
| Provisions and deferred taxes | 16 | €18,317 | €15,329 | -€2,988 | -16.3% |
| Deferred taxes | 168 | €18,317 | €15,329 | -€2,988 | -16.3% |
| Amounts payable | 17/49 | €58,671 | €56,600 | -€2,071 | -3.5% |
| Amounts payable after more than one year | 17 | €20,923 | €7,384 | -€13,538 | -64.7% |
| Financial debts | 170/4 | €20,923 | €7,384 | -€13,538 | -64.7% |
| Amounts payable within one year | 42/48 | €37,748 | €49,215 | +€11,467 | +30.4% |
| Current portion of amounts payable after more than one year | 42 | €12,985 | €13,538 | +€553 | +4.3% |
| Trade debts | 44 | €10,692 | €12,479 | +€1,787 | +16.7% |
| Suppliers | 440/4 | €10,692 | €12,479 | +€1,787 | +16.7% |
| Taxes, remuneration and social security | 45 | €2,888 | €7,070 | +€4,182 | +145% |
| Taxes | 450/3 | €0 | €1,873 | +€1,873 | |
| Remuneration and social security | 454/9 | €2,888 | €5,197 | +€2,309 | +80.0% |
| Other amounts payable | 47/48 | €11,183 | €16,129 | +€4,946 | +44.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,152 | €28,939 | -€7,214 | -20.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €963 | €3,008 | +€2,045 | +212% |
| Gross operating margin | 9900 | €40,783 | €23,942 | -€16,841 | -41.3% |
| Operating profit (loss) | 9901 | €3,668 | -€8,005 | -€11,673 | |
| Financial income | 75/76B | €313 | €420 | +€107 | +34.2% |
| Recurring financial income | 75 | €313 | €420 | +€107 | +34.2% |
| Financial charges | 65/66B | €2,792 | €3,663 | +€871 | +31.2% |
| Recurring financial charges | 65 | €2,792 | €3,663 | +€871 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | €1,189 | -€11,248 | -€12,436 | |
| Transfer from deferred taxes | 780 | €3,968 | €2,988 | -€980 | -24.7% |
| Income taxes | 67/77 | €6,711 | €1,163 | -€5,547 | -82.7% |
| Profit (loss) for the period | 9904 | -€1,554 | -€9,423 | -€7,869 | -506% |
| Transfer from tax-exempt reserves | 789 | €15,872 | €11,953 | -€3,919 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,318 | €2,530 | -€11,788 | -82.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.