ARCHITECTURA: 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.
ARCHITECTURA
Largest movements
- Receivables within one year -€70,314
down €70,314 (-4.7%), from €1.5m to €1.4m
of which Trade receivables: -€125,192
- Cash +€48,688
up €48,688 (+20,945%), from €232 to €48,920
mainly Receivables within one year (+€70,314) and Other debts (+€50,199)
- Other debts +€50,199
up €50,199 (+27.6%), from €182,159 to €232,358
- Trade debts -€46,527
down €46,527 (-6.4%), from €729,839 to €683,312
- Profit (loss) carried forward +€37,223
up €37,223 (+9.2%), from €405,088 to €442,311
- Tax, wage and social debts -€29,913
down €29,913 (-31.4%), from €95,373 to €65,460
of which Remuneration and social security: -€30,249
- Accrued charges and deferred income -€21,458
down €21,458 (-100%), from €21,458 to €0
- Gross operating margin -€191,044
down €191,044 (-95.4%), from €200,294 to €9,250
- Staff costs -€66,638
down €66,638 (-95.1%), from €70,059 to €3,422
- Taxes -€29,653
down €29,653 (-62.1%), from €47,747 to €18,094
- Financial income +€21,251
up €21,251 (+38.0%), from €55,853 to €77,104
- Financial charges +€7,899
up €7,899 (+160%), from €4,933 to €12,832
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 | €1,514,553 | €1,504,077 | -€10,476 | -0.7% |
| Fixed assets | 21/28 | €28,374 | €38,899 | +€10,525 | +37.1% |
| Intangible fixed assets | 21 | €5,883 | €1,595 | -€4,288 | -72.9% |
| Tangible fixed assets | 22/27 | €3,051 | €17,864 | +€14,813 | +486% |
| Furniture and vehicles | 24 | €3,051 | €17,864 | +€14,813 | +486% |
| Financial fixed assets | 28 | €19,440 | €19,440 | = | 0.0% |
| Current assets | 29/58 | €1,486,179 | €1,465,178 | -€21,001 | -1.4% |
| Amounts receivable within one year | 40/41 | €1,485,947 | €1,415,633 | -€70,314 | -4.7% |
| Trade receivables | 40 | €240,829 | €115,637 | -€125,192 | -52.0% |
| Other amounts receivable | 41 | €1,245,118 | €1,299,996 | +€54,878 | +4.4% |
| Cash at bank and in hand | 54/58 | €232 | €48,920 | +€48,688 | +20,945% |
| Deferred charges and accrued income | 490/1 | €0 | €625 | +€625 | |
| Total equity and liabilities | 10/49 | €1,514,553 | €1,504,077 | -€10,476 | -0.7% |
| Equity | 10/15 | €485,724 | €522,947 | +€37,223 | +7.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €19,137 | €19,137 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €12,987 | €12,987 | = | 0.0% |
| Profit (loss) carried forward | 14 | €405,088 | €442,311 | +€37,223 | +9.2% |
| Amounts payable | 17/49 | €1,028,829 | €981,130 | -€47,699 | -4.6% |
| Amounts payable within one year | 42/48 | €1,007,371 | €981,130 | -€26,241 | -2.6% |
| Trade debts | 44 | €729,839 | €683,312 | -€46,527 | -6.4% |
| Suppliers | 440/4 | €729,839 | €683,312 | -€46,527 | -6.4% |
| Taxes, remuneration and social security | 45 | €95,373 | €65,460 | -€29,913 | -31.4% |
| Taxes | 450/3 | €65,124 | €65,460 | +€336 | +0.5% |
| Remuneration and social security | 454/9 | €30,249 | €0 | -€30,249 | -100% |
| Other amounts payable | 47/48 | €182,159 | €232,358 | +€50,199 | +27.6% |
| Accrued charges and deferred income | 492/3 | €21,458 | €0 | -€21,458 | -100% |
| Remuneration, social security and pensions | 62 | €70,059 | €3,422 | -€66,638 | -95.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,359 | €10,832 | +€4,473 | +70.3% |
| Other operating charges | 640/8 | €3,449 | €3,952 | +€503 | +14.6% |
| Gross operating margin | 9900 | €200,294 | €9,250 | -€191,044 | -95.4% |
| Operating profit (loss) | 9901 | €120,427 | -€8,955 | -€129,382 | |
| Financial income | 75/76B | €55,853 | €77,104 | +€21,251 | +38.0% |
| Recurring financial income | 75 | €55,853 | €77,104 | +€21,251 | +38.0% |
| Financial charges | 65/66B | €4,933 | €12,832 | +€7,899 | +160% |
| Recurring financial charges | 65 | €4,933 | €12,832 | +€7,899 | +160% |
| Profit (loss) for the period before taxes | 9903 | €171,347 | €55,317 | -€116,030 | -67.7% |
| Income taxes | 67/77 | €47,747 | €18,094 | -€29,653 | -62.1% |
| Profit (loss) for the period | 9904 | €123,600 | €37,223 | -€86,377 | -69.9% |
| Profit (loss) for the period to be appropriated | 9905 | €123,600 | €37,223 | -€86,377 | -69.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.