ARCHITECTO: 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.
ARCHITECTO
Largest movements
- Receivables within one year +€288,917
up €288,917 (+318.5%), from €90,703 to €379,620
of which Trade receivables: +€287,947
- Cash +€63,382
up €63,382 (+662.7%), from €9,565 to €72,947
mainly Trade debts (+€210,556) and Stocks and contracts (+€53,180)
- Stocks and contracts -€53,180
down €53,180 (-27.6%), from €192,356 to €139,176
- Tangible fixed assets -€9,908
down €9,908 (-27.2%), from €36,374 to €26,467
of which Furniture and vehicles: -€5,629
- Trade debts +€210,556
up €210,556 (+471.4%), from €44,664 to €255,220
- Tax, wage and social debts +€53,034
up €53,034 (+451.6%), from €11,745 to €64,779
of which Taxes: +€53,034
- Reserves +€45,028
up €45,028 (+55.2%), from €81,632 to €126,660
- Other debts -€20,798
down €20,798 (-36.4%), from €57,097 to €36,300
- Gross operating margin +€61,184
up €61,184 (+254.6%), from €24,032 to €85,216
- Taxes +€17,860
up €17,860 (+319.5%), from €5,590 to €23,450
- Financial income -€7,493
down €7,493 (-99.1%), from €7,560 to €66
- Write-downs +€4,642
new in 2025: €4,642
- Financial charges -€4,339
down €4,339 (-78.4%), from €5,531 to €1,193
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 | €330,671 | €618,491 | +€287,820 | +87.0% |
| Fixed assets | 21/28 | €36,374 | €26,467 | -€9,908 | -27.2% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €36,374 | €26,467 | -€9,908 | -27.2% |
| Land and buildings | 22 | €19,388 | €17,904 | -€1,484 | -7.7% |
| Plant, machinery and equipment | 23 | €7,597 | €4,803 | -€2,794 | -36.8% |
| Furniture and vehicles | 24 | €9,389 | €3,760 | -€5,629 | -60.0% |
| Current assets | 29/58 | €294,297 | €592,025 | +€297,728 | +101.2% |
| Stocks and contracts in progress | 3 | €192,356 | €139,176 | -€53,180 | -27.6% |
| Stocks | 30/36 | €192,356 | €139,176 | -€53,180 | -27.6% |
| Amounts receivable within one year | 40/41 | €90,703 | €379,620 | +€288,917 | +318.5% |
| Trade receivables | 40 | €88,477 | €376,424 | +€287,947 | +325.4% |
| Other amounts receivable | 41 | €2,226 | €3,195 | +€970 | +43.6% |
| Cash at bank and in hand | 54/58 | €9,565 | €72,947 | +€63,382 | +662.7% |
| Deferred charges and accrued income | 490/1 | €1,673 | €282 | -€1,391 | -83.1% |
| Total equity and liabilities | 10/49 | €330,671 | €618,491 | +€287,820 | +87.0% |
| Equity | 10/15 | €197,049 | €242,076 | +€45,028 | +22.9% |
| Contributions | 10/11 | €115,417 | €115,417 | = | 0.0% |
| Reserves | 13 | €81,632 | €126,660 | +€45,028 | +55.2% |
| Distributable reserves | 133 | €81,632 | €126,660 | +€45,028 | +55.2% |
| Amounts payable | 17/49 | €133,622 | €376,415 | +€242,793 | +181.7% |
| Amounts payable after more than one year | 17 | €4,998 | €4,998 | = | 0.0% |
| Financial debts | 170/4 | €4,998 | €4,998 | = | 0.0% |
| Amounts payable within one year | 42/48 | €128,624 | €371,417 | +€242,793 | +188.8% |
| Trade debts | 44 | €44,664 | €255,220 | +€210,556 | +471.4% |
| Suppliers | 440/4 | €44,664 | €255,220 | +€210,556 | +471.4% |
| Advances received on contracts in progress | 46 | €15,118 | €15,118 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €11,745 | €64,779 | +€53,034 | +451.6% |
| Taxes | 450/3 | €9,495 | €62,529 | +€53,034 | +558.6% |
| Remuneration and social security | 454/9 | €2,250 | €2,250 | = | 0.0% |
| Other amounts payable | 47/48 | €57,097 | €36,300 | -€20,798 | -36.4% |
| Remuneration, social security and pensions | 62 | €228 | - | -€228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,881 | €9,908 | +€27 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,642 | +€4,642 | |
| Other operating charges | 640/8 | €1,480 | €1,061 | -€419 | -28.3% |
| Gross operating margin | 9900 | €24,032 | €85,216 | +€61,184 | +254.6% |
| Operating profit (loss) | 9901 | €12,444 | €69,605 | +€57,161 | +459.3% |
| Financial income | 75/76B | €7,560 | €66 | -€7,493 | -99.1% |
| Recurring financial income | 75 | €7,560 | €66 | -€7,493 | -99.1% |
| Financial charges | 65/66B | €5,531 | €1,193 | -€4,339 | -78.4% |
| Recurring financial charges | 65 | €5,531 | €1,193 | -€4,339 | -78.4% |
| Profit (loss) for the period before taxes | 9903 | €14,472 | €68,478 | +€54,006 | +373.2% |
| Income taxes | 67/77 | €5,590 | €23,450 | +€17,860 | +319.5% |
| Profit (loss) for the period | 9904 | €8,882 | €45,028 | +€36,146 | +407.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,882 | €45,028 | +€36,146 | +407.0% |
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 5 October 2026 via checked.be.