ARCHITECTURAL ENGINEERING: 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.
What changed
ARCHITECTURAL ENGINEERING
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€31,083
2024 · -€20,130-€10,953
Equity
€251,522
2024 · €282,605-€31,083
Cash
€30,376
2024 · €34,499-€4,123
Balance sheet total
€812,132
2024 · €888,901-€76,769
Largest movements
Assets
- Receivables within one year -€67,452
down €67,452 (-11.5%), from €584,056 to €516,605
of which Trade receivables: -€67,421
Equity and liabilities
- Debts after one year -€46,951
down €46,951 (-12.5%), from €374,517 to €327,566
- Profit (loss) carried forward -€31,083
down €31,083 (-149.4%), from -€20,803 to -€51,885
Income statement
- Purchases and services -€11,674
down €11,674 (-33.5%), from €34,835 to €23,161
- Gross operating margin -€10,774
down €10,774 (-21.5%), from €50,148 to €39,374
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.
Result 2024
-€20,130
Gross operating margin
-€10,774
Depreciation
+€179
Other operating charges
+€53
Other operating items
-€813
Financial income
-€48
Financial charges
+€449
Result 2025
-€31,083
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.
From operations
+€42,827
Investment
€0
Financing
-€46,951
Cash 2024
€34,499
From operations (derived)
+€42,827
Net result for the year
-€31,083
Depreciation
+€4,546
Receivables within one year
+€67,452
Deferred charges and accrued income
+€648
Trade debts
-€1,050
Other debts
+€2,388
Accrued charges and deferred income
-€73
Financing
-€46,951
Debts after one year
-€46,951
Cash 2025
€30,376
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €888,901 | €812,132 | -€76,769 | -8.6% |
| Fixed assets | 21/28 | €35,714 | €31,168 | -€4,546 | -12.7% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €34,964 | €30,418 | -€4,546 | -13.0% |
| Land and buildings | 22 | €34,964 | €30,418 | -€4,546 | -13.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €853,187 | €780,964 | -€72,223 | -8.5% |
| Amounts receivable within one year | 40/41 | €584,056 | €516,605 | -€67,452 | -11.5% |
| Trade receivables | 40 | €485,560 | €418,139 | -€67,421 | -13.9% |
| Other amounts receivable | 41 | €98,497 | €98,466 | -€30 | 0.0% |
| Cash at bank and in hand | 54/58 | €34,499 | €30,376 | -€4,123 | -12.0% |
| Deferred charges and accrued income | 490/1 | €234,631 | €233,983 | -€648 | -0.3% |
| Total equity and liabilities | 10/49 | €888,901 | €812,132 | -€76,769 | -8.6% |
| Equity | 10/15 | €282,605 | €251,522 | -€31,083 | -11.0% |
| Contributions | 10/11 | €300,000 | €300,000 | = | 0.0% |
| Capital | 10 | €300,000 | €300,000 | = | 0.0% |
| Issued capital | 100 | €300,000 | €300,000 | = | 0.0% |
| Reserves | 13 | €3,407 | €3,407 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,407 | €3,407 | = | 0.0% |
| Legal reserve | 130 | €3,407 | €3,407 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,803 | -€51,885 | -€31,083 | -149.4% |
| Amounts payable | 17/49 | €606,296 | €560,610 | -€45,686 | -7.5% |
| Amounts payable after more than one year | 17 | €374,517 | €327,566 | -€46,951 | -12.5% |
| Other amounts payable | 178/9 | €374,517 | €327,566 | -€46,951 | -12.5% |
| Amounts payable within one year | 42/48 | €231,706 | €233,044 | +€1,338 | +0.6% |
| Trade debts | 44 | €5,107 | €4,057 | -€1,050 | -20.6% |
| Suppliers | 440/4 | €5,107 | €4,057 | -€1,050 | -20.6% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €226,599 | €228,987 | +€2,388 | +1.1% |
| Accrued charges and deferred income | 492/3 | €73 | €0 | -€73 | -100.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €34,835 | €23,161 | -€11,674 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,725 | €4,546 | -€179 | -3.8% |
| Other operating charges | 640/8 | €2,025 | €1,972 | -€53 | -2.6% |
| Non-recurring operating charges | 66A | €63,000 | €63,813 | +€813 | +1.3% |
| Gross operating margin | 9900 | €50,148 | €39,374 | -€10,774 | -21.5% |
| Operating profit (loss) | 9901 | -€19,603 | -€30,957 | -€11,355 | -57.9% |
| Financial income | 75/76B | €48 | - | -€48 | |
| Recurring financial income | 75 | €48 | - | -€48 | |
| Financial charges | 65/66B | €575 | €126 | -€449 | -78.2% |
| Recurring financial charges | 65 | €575 | €126 | -€449 | -78.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,130 | -€31,083 | -€10,953 | -54.4% |
| Profit (loss) for the period | 9904 | -€20,130 | -€31,083 | -€10,953 | -54.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,130 | -€31,083 | -€10,953 | -54.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.