ARCHITECTUR-L: 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.
ARCHITECTUR-L
Largest movements
- Cash -€20,698
down €20,698 (-65.2%), from €31,755 to €11,057
mainly Net result for the year (-€22,485) and Investment in fixed assets (net) (-€19,999)
- Tangible fixed assets +€12,787
up €12,787 (+71.2%), from €17,956 to €30,743
of which Furniture and vehicles: +€14,875
- Receivables within one year -€3,500
down €3,500 (-24.9%), from €14,065 to €10,565
of which Trade receivables: -€6,269
- Profit (loss) carried forward -€26,485
down €26,485 (-63.5%), from €41,710 to €15,225
- Debts after one year +€11,163
new in 2025: €11,163
- Current portion of long-term debt +€3,548
new in 2025: €3,548
- Trade debts -€684
down €684 (-16.3%), from €4,200 to €3,516
- Write-downs -€16,562
no longer reported in 2025 (was €16,562)
- Gross operating margin +€1,021
up €1,021 (+7.4%), from -€13,764 to -€12,743
- Depreciation +€558
up €558 (+8.4%), from €6,654 to €7,212
- Taxes +€513
up €513 (+96.8%), from €530 to €1,043
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 | €66,937 | €54,976 | -€11,961 | -17.9% |
| Fixed assets | 21/28 | €17,999 | €30,786 | +€12,787 | +71.0% |
| Tangible fixed assets | 22/27 | €17,956 | €30,743 | +€12,787 | +71.2% |
| Furniture and vehicles | 24 | €5,985 | €20,860 | +€14,875 | +249% |
| Other tangible fixed assets | 26 | €11,971 | €9,883 | -€2,088 | -17.4% |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €48,938 | €24,190 | -€24,748 | -50.6% |
| Amounts receivable within one year | 40/41 | €14,065 | €10,565 | -€3,500 | -24.9% |
| Trade receivables | 40 | €10,064 | €3,795 | -€6,269 | -62.3% |
| Other amounts receivable | 41 | €4,001 | €6,770 | +€2,769 | +69.2% |
| Cash at bank and in hand | 54/58 | €31,755 | €11,057 | -€20,698 | -65.2% |
| Deferred charges and accrued income | 490/1 | €3,118 | €2,568 | -€550 | -17.6% |
| Total equity and liabilities | 10/49 | €66,937 | €54,976 | -€11,961 | -17.9% |
| Equity | 10/15 | €62,170 | €35,685 | -€26,485 | -42.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,710 | €15,225 | -€26,485 | -63.5% |
| Amounts payable | 17/49 | €4,767 | €19,291 | +€14,524 | +305% |
| Amounts payable after more than one year | 17 | - | €11,163 | +€11,163 | |
| Financial debts | 170/4 | - | €11,163 | +€11,163 | |
| Amounts payable within one year | 42/48 | €4,767 | €8,128 | +€3,361 | +70.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,548 | +€3,548 | |
| Trade debts | 44 | €4,200 | €3,516 | -€684 | -16.3% |
| Suppliers | 440/4 | €4,200 | €3,516 | -€684 | -16.3% |
| Taxes, remuneration and social security | 45 | €529 | €878 | +€349 | +66.0% |
| Taxes | 450/3 | €529 | €878 | +€349 | +66.0% |
| Other amounts payable | 47/48 | €38 | €186 | +€148 | +389% |
| Non-recurring operating income | 76A | - | €6,000 | +€6,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,654 | €7,212 | +€558 | +8.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,562 | - | -€16,562 | |
| Other operating charges | 640/8 | €243 | €175 | -€68 | -28.0% |
| Gross operating margin | 9900 | -€13,764 | -€12,743 | +€1,021 | +7.4% |
| Operating profit (loss) | 9901 | -€37,223 | -€20,130 | +€17,093 | +45.9% |
| Financial charges | 65/66B | €1,250 | €1,312 | +€62 | +5.0% |
| Recurring financial charges | 65 | €1,250 | €1,312 | +€62 | +5.0% |
| Profit (loss) for the period before taxes | 9903 | -€38,473 | -€21,442 | +€17,031 | +44.3% |
| Income taxes | 67/77 | €530 | €1,043 | +€513 | +96.8% |
| Profit (loss) for the period | 9904 | -€39,003 | -€22,485 | +€16,518 | +42.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€39,003 | -€22,485 | +€16,518 | +42.4% |
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 17 October 2026 via checked.be.