Architectural Consultancy Office: what changed
What changed
Architectural Consultancy Office
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€137,371
2024 · €58,897+€78,474
Equity
€446,161
2024 · €308,790+€137,371
Cash
€21,109
2024 · €4,398+€16,711
Balance sheet total
€3.0m
2024 · €3.0m+€8,486
Largest movements
Assets
- Tangible fixed assets -€76,514
down €76,514 (-2.7%), from €2.9m to €2.8m
of which Land and buildings: -€79,627
- Receivables within one year +€45,542
up €45,542 (+131%), from €34,869 to €80,412
of which Trade receivables: +€57,772
Equity and liabilities
- Other debts -€248,956
down €248,956 (-22.3%), from €1.1m to €866,429
- Reserves +€137,371
up €137,371 (+47.4%), from €289,890 to €427,261
of which Distributable reserves: +€137,371
- Debts after one year +€111,541
up €111,541 (+8.1%), from €1.4m to €1.5m
of which Financial debts: +€111,541
Income statement
- Financial income +€146,250
up €146,250 (+8,602,920%), from €2 to €146,251
- Gross operating margin -€65,093
down €65,093 (-25.1%), from €259,845 to €194,752
- Other operating charges +€4,643
up €4,643 (+69.3%), from €6,698 to €11,341
- Taxes -€3,654
down €3,654 (-13.4%), from €27,357 to €23,702
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€58,897
Gross operating margin
-€65,093
Depreciation
+€895
Other operating charges
-€4,643
Financial income
+€146,250
Financial charges
-€2,589
Taxes
+€3,654
Result 2025
€137,371
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€53,979
Investment
-€32,453
Financing
+€103,143
Cash 2024
€4,398
From operations (derived)
-€53,979
Net result for the year
+€137,371
Depreciation
+€86,767
Receivables within one year
-€45,542
Smaller working-capital items
+€57
Tax, wage and social debts
+€7,992
Other debts
-€248,956
Accrued charges and deferred income
+€8,333
Investment (derived)
-€32,453
Investment in fixed assets (net)
-€32,453
Financing
+€103,143
Debts after one year
+€111,541
Current portion of long-term debt
-€8,398
Cash 2025
€21,109
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,975,579 | €2,984,064 | +€8,486 | +0.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,935,152 | €2,880,838 | -€54,314 | -1.9% |
| Intangible fixed assets | 21 | €4,000 | €3,000 | -€1,000 | -25.0% |
| Tangible fixed assets | 22/27 | €2,864,150 | €2,787,635 | -€76,514 | -2.7% |
| Land and buildings | 22 | €2,827,246 | €2,747,619 | -€79,627 | -2.8% |
| Plant, machinery and equipment | 23 | €36,904 | €40,017 | +€3,113 | +8.4% |
| Financial fixed assets | 28 | €67,002 | €90,202 | +€23,200 | +34.6% |
| Current assets | 29/58 | €40,427 | €103,226 | +€62,799 | +155% |
| Amounts receivable within one year | 40/41 | €34,869 | €80,412 | +€45,542 | +131% |
| Trade receivables | 40 | €115 | €57,887 | +€57,772 | +50,110% |
| Other amounts receivable | 41 | €34,754 | €22,525 | -€12,229 | -35.2% |
| Cash at bank and in hand | 54/58 | €4,398 | €21,109 | +€16,711 | +380% |
| Deferred charges and accrued income | 490/1 | €1,159 | €1,706 | +€547 | +47.1% |
| Total equity and liabilities | 10/49 | €2,975,579 | €2,984,064 | +€8,486 | +0.3% |
| Equity | 10/15 | €308,790 | €446,161 | +€137,371 | +44.5% |
| Contributions | 10/11 | €18,900 | €18,900 | = | 0.0% |
| Reserves | 13 | €289,890 | €427,261 | +€137,371 | +47.4% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €271,140 | €408,511 | +€137,371 | +50.7% |
| Amounts payable | 17/49 | €2,666,788 | €2,537,903 | -€128,885 | -4.8% |
| Amounts payable after more than one year | 17 | €1,377,219 | €1,488,760 | +€111,541 | +8.1% |
| Financial debts | 170/4 | €1,375,319 | €1,486,860 | +€111,541 | +8.1% |
| Other amounts payable | 178/9 | €1,900 | €1,900 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,248,628 | €999,869 | -€248,759 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €116,857 | €108,459 | -€8,398 | -7.2% |
| Trade debts | 44 | €6,658 | €7,261 | +€603 | +9.1% |
| Suppliers | 440/4 | €6,658 | €7,261 | +€603 | +9.1% |
| Taxes, remuneration and social security | 45 | €9,727 | €17,719 | +€7,992 | +82.2% |
| Taxes | 450/3 | €9,727 | €17,719 | +€7,992 | +82.2% |
| Other amounts payable | 47/48 | €1,115,385 | €866,429 | -€248,956 | -22.3% |
| Accrued charges and deferred income | 492/3 | €40,941 | €49,274 | +€8,333 | +20.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,662 | €86,767 | -€895 | -1.0% |
| Other operating charges | 640/8 | €6,698 | €11,341 | +€4,643 | +69.3% |
| Gross operating margin | 9900 | €259,845 | €194,752 | -€65,093 | -25.1% |
| Operating profit (loss) | 9901 | €165,485 | €96,644 | -€68,841 | -41.6% |
| Financial income | 75/76B | €2 | €146,251 | +€146,250 | +8,602,920% |
| Recurring financial income | 75 | €2 | €146,251 | +€146,250 | +8,602,920% |
| Financial charges | 65/66B | €79,233 | €81,822 | +€2,589 | +3.3% |
| Recurring financial charges | 65 | €79,233 | €81,822 | +€2,589 | +3.3% |
| Profit (loss) for the period before taxes | 9903 | €86,254 | €161,073 | +€74,819 | +86.7% |
| Income taxes | 67/77 | €27,357 | €23,702 | -€3,654 | -13.4% |
| Profit (loss) for the period | 9904 | €58,897 | €137,371 | +€78,474 | +133% |
| Profit (loss) for the period to be appropriated | 9905 | €58,897 | €137,371 | +€78,474 | +133% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.