Architecture & Consulting: 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.
Architecture & Consulting
Largest movements
- Cash -€55,226
down €55,226 (-57.8%), from €95,612 to €40,386
mainly Contributions, distributions and other (-€115,000) and Other debts (-€29,947)
- Receivables within one year -€32,110
down €32,110 (-15.3%), from €210,087 to €177,977
of which Trade receivables: -€91,260
- Profit (loss) carried forward -€52,475
down €52,475 (-94.3%), from €55,651 to €3,176
- Other debts -€29,947
down €29,947 (-12.2%), from €245,891 to €215,944
- Trade debts -€5,234
down €5,234 (-47.2%), from €11,100 to €5,866
- Gross operating margin -€73,143
down €73,143 (-48.7%), from €150,051 to €76,908
- Depreciation -€3,524
down €3,524 (-28.1%), from €12,562 to €9,038
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 | €323,736 | €236,802 | -€86,933 | -26.9% |
| Fixed assets | 21/28 | €16,799 | €16,040 | -€759 | -4.5% |
| Tangible fixed assets | 22/27 | €12,917 | €12,158 | -€759 | -5.9% |
| Plant, machinery and equipment | 23 | €1,614 | €852 | -€762 | -47.2% |
| Furniture and vehicles | 24 | €6,414 | €7,444 | +€1,031 | +16.1% |
| Other tangible fixed assets | 26 | €4,889 | €3,861 | -€1,028 | -21.0% |
| Financial fixed assets | 28 | €3,883 | €3,883 | = | 0.0% |
| Current assets | 29/58 | €306,936 | €220,762 | -€86,174 | -28.1% |
| Amounts receivable within one year | 40/41 | €210,087 | €177,977 | -€32,110 | -15.3% |
| Trade receivables | 40 | €99,733 | €8,473 | -€91,260 | -91.5% |
| Other amounts receivable | 41 | €110,354 | €169,504 | +€59,149 | +53.6% |
| Cash at bank and in hand | 54/58 | €95,612 | €40,386 | -€55,226 | -57.8% |
| Deferred charges and accrued income | 490/1 | €1,237 | €2,400 | +€1,162 | +94.0% |
| Total equity and liabilities | 10/49 | €323,736 | €236,802 | -€86,933 | -26.9% |
| Equity | 10/15 | €65,723 | €13,248 | -€52,475 | -79.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,872 | €3,872 | = | 0.0% |
| Tax-exempt reserves | 132 | €3,872 | €3,872 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,651 | €3,176 | -€52,475 | -94.3% |
| Amounts payable | 17/49 | €258,013 | €223,554 | -€34,458 | -13.4% |
| Amounts payable within one year | 42/48 | €257,971 | €223,512 | -€34,459 | -13.4% |
| Trade debts | 44 | €11,100 | €5,866 | -€5,234 | -47.2% |
| Suppliers | 440/4 | €11,100 | €5,866 | -€5,234 | -47.2% |
| Taxes, remuneration and social security | 45 | €979 | €1,702 | +€722 | +73.8% |
| Taxes | 450/3 | €979 | €1,702 | +€722 | +73.8% |
| Other amounts payable | 47/48 | €245,891 | €215,944 | -€29,947 | -12.2% |
| Accrued charges and deferred income | 492/3 | €42 | €43 | +€1 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,562 | €9,038 | -€3,524 | -28.1% |
| Other operating charges | 640/8 | €1,060 | €1,491 | +€431 | +40.7% |
| Gross operating margin | 9900 | €150,051 | €76,908 | -€73,143 | -48.7% |
| Operating profit (loss) | 9901 | €136,429 | €66,379 | -€70,050 | -51.3% |
| Financial income | 75/76B | €8 | €0 | -€8 | -99.4% |
| Recurring financial income | 75 | €8 | €0 | -€8 | -99.4% |
| Financial charges | 65/66B | €961 | €132 | -€829 | -86.3% |
| Recurring financial charges | 65 | €961 | €132 | -€829 | -86.3% |
| Profit (loss) for the period before taxes | 9903 | €135,476 | €66,248 | -€69,228 | -51.1% |
| Income taxes | 67/77 | €3,980 | €3,722 | -€258 | -6.5% |
| Profit (loss) for the period | 9904 | €131,496 | €62,525 | -€68,971 | -52.5% |
| Profit (loss) for the period to be appropriated | 9905 | €131,496 | €62,525 | -€68,971 | -52.5% |
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 20 October 2026 via checked.be.