Architecture Studio Abstract: 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 Studio Abstract
Largest movements
- Receivables after one year +€25,000
new in 2025: €25,000
- Cash -€17,868
down €17,868 (-23.2%), from €77,071 to €59,204
mainly Receivables after one year (-€25,000) and Receivables within one year (-€9,778)
- Receivables within one year +€9,778
up €9,778 (+64.9%), from €15,057 to €24,835
of which Trade receivables: +€9,078
- Tangible fixed assets -€1,468
down €1,468 (-7.3%), from €20,229 to €18,761
of which Furniture and vehicles: -€6,625
- Reserves +€16,622
up €16,622 (+19.7%), from €84,394 to €101,017
- Tax, wage and social debts -€2,774
down €2,774 (-17.0%), from €16,307 to €13,533
- Other debts +€1,946
up €1,946 (+40.0%), from €4,869 to €6,815
- Trade debts -€1,313
down €1,313 (-27.4%), from €4,787 to €3,475
- Gross operating margin -€25,367
down €25,367 (-46.7%), from €54,299 to €28,932
- Taxes -€5,548
down €5,548 (-48.9%), from €11,348 to €5,800
- Depreciation -€1,796
down €1,796 (-20.5%), from €8,778 to €6,982
- Financial income +€1,361
up €1,361 (+34,278%), from €4 to €1,365
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 | €112,358 | €127,925 | +€15,568 | +13.9% |
| Fixed assets | 21/28 | €20,229 | €18,761 | -€1,468 | -7.3% |
| Tangible fixed assets | 22/27 | €20,229 | €18,761 | -€1,468 | -7.3% |
| Land and buildings | 22 | - | €5,157 | +€5,157 | |
| Furniture and vehicles | 24 | €20,229 | €13,604 | -€6,625 | -32.7% |
| Current assets | 29/58 | €92,128 | €109,165 | +€17,036 | +18.5% |
| Amounts receivable after more than one year | 29 | - | €25,000 | +€25,000 | |
| Other amounts receivable | 291 | - | €25,000 | +€25,000 | |
| Amounts receivable within one year | 40/41 | €15,057 | €24,835 | +€9,778 | +64.9% |
| Trade receivables | 40 | €15,057 | €24,135 | +€9,078 | +60.3% |
| Other amounts receivable | 41 | - | €700 | +€700 | |
| Cash at bank and in hand | 54/58 | €77,071 | €59,204 | -€17,868 | -23.2% |
| Deferred charges and accrued income | 490/1 | - | €126 | +€126 | |
| Total equity and liabilities | 10/49 | €112,358 | €127,925 | +€15,568 | +13.9% |
| Equity | 10/15 | €86,394 | €103,017 | +€16,622 | +19.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €84,394 | €101,017 | +€16,622 | +19.7% |
| Distributable reserves | 133 | €84,394 | €101,017 | +€16,622 | +19.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €25,964 | €24,909 | -€1,055 | -4.1% |
| Amounts payable within one year | 42/48 | €25,964 | €23,823 | -€2,141 | -8.2% |
| Trade debts | 44 | €4,787 | €3,475 | -€1,313 | -27.4% |
| Suppliers | 440/4 | €4,787 | €3,475 | -€1,313 | -27.4% |
| Taxes, remuneration and social security | 45 | €16,307 | €13,533 | -€2,774 | -17.0% |
| Taxes | 450/3 | €16,307 | €13,533 | -€2,774 | -17.0% |
| Other amounts payable | 47/48 | €4,869 | €6,815 | +€1,946 | +40.0% |
| Accrued charges and deferred income | 492/3 | €0 | €1,086 | +€1,086 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,778 | €6,982 | -€1,796 | -20.5% |
| Other operating charges | 640/8 | €505 | €757 | +€251 | +49.8% |
| Gross operating margin | 9900 | €54,299 | €28,932 | -€25,367 | -46.7% |
| Operating profit (loss) | 9901 | €45,015 | €21,193 | -€23,822 | -52.9% |
| Financial income | 75/76B | €4 | €1,365 | +€1,361 | +34,278% |
| Recurring financial income | 75 | €4 | €1,365 | +€1,361 | +34,278% |
| Financial charges | 65/66B | €297 | €135 | -€162 | -54.5% |
| Recurring financial charges | 65 | €297 | €135 | -€162 | -54.5% |
| Profit (loss) for the period before taxes | 9903 | €44,722 | €22,423 | -€22,300 | -49.9% |
| Income taxes | 67/77 | €11,348 | €5,800 | -€5,548 | -48.9% |
| Profit (loss) for the period | 9904 | €33,374 | €16,622 | -€16,752 | -50.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,374 | €16,622 | -€16,752 | -50.2% |
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 16 October 2026 via checked.be.