ARCHITECTURE ET CREATION: 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 ET CREATION
Largest movements
- Tangible fixed assets +€12,614
up €12,614 (+27.5%), from €45,909 to €58,523
of which Other tangible fixed assets: +€18,993
- Cash +€11,542
up €11,542 (+30.4%), from €38,017 to €49,559
mainly Depreciation (+€13,953) and Net result for the year (+€12,951)
- Deferred charges and accrued income -€2,023
down €2,023 (-48.5%), from €4,175 to €2,152
- Receivables within one year -€1,772
down €1,772 (-8.7%), from €20,291 to €18,518
of which Other amounts receivable: -€3,138
- Profit (loss) carried forward +€12,951
up €12,951 (+29.1%), from -€44,497 to -€31,546
- Tax, wage and social debts +€8,793
up €8,793 (+45.8%), from €19,193 to €27,986
- Other debts -€2,201
down €2,201 (-2.4%), from €90,791 to €88,590
- Taxes +€10,687
up €10,687, from -€1,968 to €8,719
- Gross operating margin +€6,157
up €6,157 (+18.1%), from €34,079 to €40,236
- Depreciation +€6,029
up €6,029 (+76.1%), from €7,924 to €13,953
- Staff costs -€4,620
down €4,620 (-70.9%), from €6,516 to €1,897
- Other operating charges -€505
down €505 (-33.5%), from €1,507 to €1,002
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 | €110,196 | €130,558 | +€20,362 | +18.5% |
| Fixed assets | 21/28 | €47,714 | €60,328 | +€12,614 | +26.4% |
| Tangible fixed assets | 22/27 | €45,909 | €58,523 | +€12,614 | +27.5% |
| Land and buildings | 22 | €3,422 | €2,980 | -€442 | -12.9% |
| Furniture and vehicles | 24 | €12,441 | €6,504 | -€5,937 | -47.7% |
| Other tangible fixed assets | 26 | €30,046 | €49,040 | +€18,993 | +63.2% |
| Financial fixed assets | 28 | €1,805 | €1,805 | = | 0.0% |
| Current assets | 29/58 | €62,483 | €70,230 | +€7,747 | +12.4% |
| Amounts receivable within one year | 40/41 | €20,291 | €18,518 | -€1,772 | -8.7% |
| Trade receivables | 40 | €11,338 | €12,703 | +€1,365 | +12.0% |
| Other amounts receivable | 41 | €8,953 | €5,815 | -€3,138 | -35.0% |
| Cash at bank and in hand | 54/58 | €38,017 | €49,559 | +€11,542 | +30.4% |
| Deferred charges and accrued income | 490/1 | €4,175 | €2,152 | -€2,023 | -48.5% |
| Total equity and liabilities | 10/49 | €110,196 | €130,558 | +€20,362 | +18.5% |
| Equity | 10/15 | -€12,441 | €510 | +€12,951 | |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €1,070 | €1,070 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,070 | €1,070 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,070 | €1,070 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,497 | -€31,546 | +€12,951 | +29.1% |
| Amounts payable | 17/49 | €122,637 | €130,047 | +€7,410 | +6.0% |
| Amounts payable within one year | 42/48 | €122,637 | €130,047 | +€7,410 | +6.0% |
| Trade debts | 44 | €12,653 | €13,471 | +€818 | +6.5% |
| Suppliers | 440/4 | €12,653 | €13,471 | +€818 | +6.5% |
| Taxes, remuneration and social security | 45 | €19,193 | €27,986 | +€8,793 | +45.8% |
| Taxes | 450/3 | €19,193 | €27,986 | +€8,793 | +45.8% |
| Other amounts payable | 47/48 | €90,791 | €88,590 | -€2,201 | -2.4% |
| Remuneration, social security and pensions | 62 | €6,516 | €1,897 | -€4,620 | -70.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,924 | €13,953 | +€6,029 | +76.1% |
| Other operating charges | 640/8 | €1,507 | €1,002 | -€505 | -33.5% |
| Gross operating margin | 9900 | €34,079 | €40,236 | +€6,157 | +18.1% |
| Operating profit (loss) | 9901 | €18,131 | €23,384 | +€5,253 | +29.0% |
| Financial income | 75/76B | €322 | €0 | -€322 | -100.0% |
| Recurring financial income | 75 | €322 | €0 | -€322 | -100.0% |
| Financial charges | 65/66B | €1,611 | €1,715 | +€104 | +6.5% |
| Recurring financial charges | 65 | €1,257 | €1,045 | -€212 | -16.8% |
| Non-recurring financial charges | 66B | €354 | €670 | +€316 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | €16,842 | €21,670 | +€4,828 | +28.7% |
| Income taxes | 67/77 | -€1,968 | €8,719 | +€10,687 | |
| Profit (loss) for the period | 9904 | €18,810 | €12,951 | -€5,859 | -31.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,810 | €12,951 | -€5,859 | -31.1% |
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 23 October 2026 via checked.be.