architectesassoc+: 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.
architectesassoc+
Largest movements
- Receivables within one year -€487,197
down €487,197 (-56.2%), from €866,707 to €379,510
of which Trade receivables: -€388,196
- Cash +€187,854
up €187,854 (+29.6%), from €633,779 to €821,633
mainly Receivables within one year (+€487,197) and Net result for the year (+€154,042)
- Trade debts -€460,149
down €460,149 (-79.3%), from €580,030 to €119,881
- Reserves +€154,042
up €154,042 (+38.7%), from €397,760 to €551,802
- Debts after one year -€30,700
down €30,700 (-11.0%), from €277,845 to €247,145
- Gross operating margin -€110,895
down €110,895 (-31.8%), from €349,151 to €238,256
- Taxes -€22,225
down €22,225 (-29.1%), from €76,276 to €54,051
- Depreciation -€4,666
down €4,666 (-19.3%), from €24,220 to €19,554
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 | €1,979,678 | €1,654,925 | -€324,753 | -16.4% |
| Fixed assets | 21/28 | €433,058 | €413,090 | -€19,968 | -4.6% |
| Tangible fixed assets | 22/27 | €432,644 | €413,090 | -€19,554 | -4.5% |
| Land and buildings | 22 | €424,635 | €410,129 | -€14,506 | -3.4% |
| Furniture and vehicles | 24 | €8,009 | €2,961 | -€5,047 | -63.0% |
| Financial fixed assets | 28 | €415 | €0 | -€415 | -100% |
| Current assets | 29/58 | €1,546,620 | €1,241,835 | -€304,785 | -19.7% |
| Amounts receivable within one year | 40/41 | €866,707 | €379,510 | -€487,197 | -56.2% |
| Trade receivables | 40 | €584,207 | €196,011 | -€388,196 | -66.4% |
| Other amounts receivable | 41 | €282,500 | €183,499 | -€99,001 | -35.0% |
| Cash at bank and in hand | 54/58 | €633,779 | €821,633 | +€187,854 | +29.6% |
| Deferred charges and accrued income | 490/1 | €46,134 | €40,692 | -€5,442 | -11.8% |
| Total equity and liabilities | 10/49 | €1,979,678 | €1,654,925 | -€324,753 | -16.4% |
| Equity | 10/15 | €405,568 | €559,610 | +€154,042 | +38.0% |
| Contributions | 10/11 | €7,200 | €7,200 | = | 0.0% |
| Reserves | 13 | €397,760 | €551,802 | +€154,042 | +38.7% |
| Distributable reserves | 133 | €397,760 | €551,802 | +€154,042 | +38.7% |
| Profit (loss) carried forward | 14 | €608 | €608 | = | 0.0% |
| Amounts payable | 17/49 | €1,574,110 | €1,095,315 | -€478,795 | -30.4% |
| Amounts payable after more than one year | 17 | €277,845 | €247,145 | -€30,700 | -11.0% |
| Financial debts | 170/4 | €277,845 | €247,145 | -€30,700 | -11.0% |
| Amounts payable within one year | 42/48 | €1,296,265 | €848,170 | -€448,095 | -34.6% |
| Current portion of amounts payable after more than one year | 42 | €81,303 | €93,968 | +€12,665 | +15.6% |
| Financial debts | 43 | €38 | €554 | +€516 | +1,348% |
| Credit institutions | 430/8 | €38 | €554 | +€516 | +1,348% |
| Trade debts | 44 | €580,030 | €119,881 | -€460,149 | -79.3% |
| Suppliers | 440/4 | €580,030 | €119,881 | -€460,149 | -79.3% |
| Taxes, remuneration and social security | 45 | €7,771 | €9,124 | +€1,353 | +17.4% |
| Taxes | 450/3 | €7,771 | €9,124 | +€1,353 | +17.4% |
| Other amounts payable | 47/48 | €627,122 | €624,643 | -€2,479 | -0.4% |
| Non-recurring operating income | 76A | €3,327 | €1,641 | -€1,686 | -50.7% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,220 | €19,554 | -€4,666 | -19.3% |
| Other operating charges | 640/8 | €8,447 | €9,129 | +€682 | +8.1% |
| Non-recurring operating charges | 66A | €4,517 | €342 | -€4,176 | -92.4% |
| Gross operating margin | 9900 | €349,151 | €238,256 | -€110,895 | -31.8% |
| Operating profit (loss) | 9901 | €311,967 | €209,231 | -€102,736 | -32.9% |
| Financial income | 75/76B | €4,174 | €3,541 | -€634 | -15.2% |
| Recurring financial income | 75 | €4,174 | €3,541 | -€634 | -15.2% |
| Financial charges | 65/66B | €7,258 | €4,679 | -€2,580 | -35.5% |
| Recurring financial charges | 65 | €7,258 | €4,679 | -€2,580 | -35.5% |
| Profit (loss) for the period before taxes | 9903 | €308,884 | €208,093 | -€100,790 | -32.6% |
| Income taxes | 67/77 | €76,276 | €54,051 | -€22,225 | -29.1% |
| Profit (loss) for the period | 9904 | €232,608 | €154,042 | -€78,566 | -33.8% |
| Profit (loss) for the period to be appropriated | 9905 | €232,608 | €154,042 | -€78,566 | -33.8% |
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 20 October 2026 via checked.be.