ARCHITECTURE DELINCE: 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 DELINCE
Largest movements
- Cash +€58,452
up €58,452 (+483%), from €12,108 to €70,560
mainly Receivables within one year (+€37,726) and Trade debts (+€21,082)
- Receivables within one year -€37,726
down €37,726 (-45.0%), from €83,909 to €46,183
of which Trade receivables: -€39,959
- Deferred charges and accrued income +€3,873
up €3,873 (+453%), from €855 to €4,727
- Intangible fixed assets +€3,669
new in 2025: €3,669
- Trade debts +€21,082
up €21,082 (+282%), from €7,473 to €28,555
- Advances received -€13,241
down €13,241 (-96.9%), from €13,662 to €421
- Reserves +€10,158
up €10,158 (+43.9%), from €23,153 to €33,311
- Tax, wage and social debts +€9,808
up €9,808 (+54.6%), from €17,949 to €27,758
- Profit (loss) carried forward -€9,300
down €9,300 (-37.8%), from €24,629 to €15,329
- Staff costs +€2,777
up €2,777 (+960%), from €289 to €3,066
- Taxes +€2,281
up €2,281 (+30.3%), from €7,519 to €9,800
- Depreciation -€693
down €693 (-13.0%), from €5,318 to €4,625
- Financial charges +€300
up €300 (+18.1%), from €1,657 to €1,956
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 | €108,473 | €135,526 | +€27,052 | +24.9% |
| Fixed assets | 21/28 | €11,602 | €14,056 | +€2,454 | +21.2% |
| Intangible fixed assets | 21 | - | €3,669 | +€3,669 | |
| Tangible fixed assets | 22/27 | €11,482 | €10,267 | -€1,215 | -10.6% |
| Plant, machinery and equipment | 23 | €2,253 | €1,732 | -€521 | -23.1% |
| Furniture and vehicles | 24 | €6,998 | €6,770 | -€228 | -3.3% |
| Leasing and similar rights | 25 | €2,231 | €1,765 | -€466 | -20.9% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €96,871 | €121,470 | +€24,598 | +25.4% |
| Amounts receivable within one year | 40/41 | €83,909 | €46,183 | -€37,726 | -45.0% |
| Trade receivables | 40 | €66,947 | €26,988 | -€39,959 | -59.7% |
| Other amounts receivable | 41 | €16,962 | €19,195 | +€2,232 | +13.2% |
| Cash at bank and in hand | 54/58 | €12,108 | €70,560 | +€58,452 | +483% |
| Deferred charges and accrued income | 490/1 | €855 | €4,727 | +€3,873 | +453% |
| Total equity and liabilities | 10/49 | €108,473 | €135,526 | +€27,052 | +24.9% |
| Equity | 10/15 | €66,382 | €67,239 | +€858 | +1.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €23,153 | €33,311 | +€10,158 | +43.9% |
| Distributable reserves | 133 | €23,153 | €33,311 | +€10,158 | +43.9% |
| Profit (loss) carried forward | 14 | €24,629 | €15,329 | -€9,300 | -37.8% |
| Amounts payable | 17/49 | €42,092 | €68,287 | +€26,195 | +62.2% |
| Amounts payable after more than one year | 17 | €1,919 | €1,512 | -€407 | -21.2% |
| Financial debts | 170/4 | €1,919 | €1,512 | -€407 | -21.2% |
| Amounts payable within one year | 42/48 | €39,727 | €66,441 | +€26,714 | +67.2% |
| Current portion of amounts payable after more than one year | 42 | €355 | €407 | +€53 | +14.8% |
| Financial debts | 43 | €288 | €0 | -€288 | -100% |
| Credit institutions | 430/8 | €288 | €0 | -€288 | -100% |
| Trade debts | 44 | €7,473 | €28,555 | +€21,082 | +282% |
| Suppliers | 440/4 | €7,473 | €28,555 | +€21,082 | +282% |
| Advances received on contracts in progress | 46 | €13,662 | €421 | -€13,241 | -96.9% |
| Taxes, remuneration and social security | 45 | €17,949 | €27,758 | +€9,808 | +54.6% |
| Taxes | 450/3 | €17,949 | €27,758 | +€9,808 | +54.6% |
| Other amounts payable | 47/48 | - | €9,300 | +€9,300 | |
| Accrued charges and deferred income | 492/3 | €446 | €333 | -€113 | -25.2% |
| Remuneration, social security and pensions | 62 | €289 | €3,066 | +€2,777 | +960% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,318 | €4,625 | -€693 | -13.0% |
| Other operating charges | 640/8 | €1,071 | €863 | -€208 | -19.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €29,367 | €29,307 | -€60 | -0.2% |
| Operating profit (loss) | 9901 | €22,689 | €20,753 | -€1,936 | -8.5% |
| Financial income | 75/76B | €1,206 | €1,161 | -€45 | -3.8% |
| Recurring financial income | 75 | €1,206 | €1,161 | -€45 | -3.8% |
| Financial charges | 65/66B | €1,657 | €1,956 | +€300 | +18.1% |
| Recurring financial charges | 65 | €1,657 | €1,956 | +€300 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €22,238 | €19,957 | -€2,281 | -10.3% |
| Income taxes | 67/77 | €7,519 | €9,800 | +€2,281 | +30.3% |
| Profit (loss) for the period | 9904 | €14,719 | €10,158 | -€4,562 | -31.0% |
| Profit (loss) for the period to be appropriated | 9905 | €14,719 | €10,158 | -€4,562 | -31.0% |
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 30 October 2026 via checked.be.