ARCHITECTURES PARALLELES: 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.
ARCHITECTURES PARALLELES
Largest movements
- Cash +€249,985
up €249,985 (+150%), from €166,847 to €416,832
mainly Receivables within one year (+€215,377) and Net result for the year (+€164,644)
- Receivables within one year -€215,377
down €215,377 (-72.3%), from €297,908 to €82,531
of which Trade receivables: -€215,377
- Tangible fixed assets -€44,067
down €44,067 (-12.9%), from €342,663 to €298,597
- Current investments +€40,681
up €40,681 (+34.0%), from €119,710 to €160,391
- Reserves +€107,482
up €107,482 (+27.0%), from €398,134 to €505,617
- Other debts -€50,737
down €50,737 (-43.3%), from €117,266 to €66,529
- Debts after one year -€25,956
down €25,956 (-9.7%), from €268,694 to €242,738
- Tax, wage and social debts -€19,183
down €19,183 (-31.5%), from €60,981 to €41,797
of which Taxes: -€23,283
- Trade debts +€18,807
up €18,807 (+33.2%), from €56,692 to €75,500
- Gross operating margin +€197,589
up €197,589 (+210%), from €93,967 to €291,556
- Taxes +€61,591
up €61,591 (+510%), from €12,068 to €73,659
- Depreciation -€3,788
down €3,788 (-7.3%), from €51,907 to €48,119
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €952,587 | €981,877 | +€29,290 | +3.1% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €350,696 | €306,629 | -€44,067 | -12.6% |
| Tangible fixed assets | 22/27 | €342,663 | €298,597 | -€44,067 | -12.9% |
| Land and buildings | 22 | €256,984 | €246,476 | -€10,508 | -4.1% |
| Plant, machinery and equipment | 23 | €5,974 | €4,547 | -€1,427 | -23.9% |
| Furniture and vehicles | 24 | €37,451 | €17,991 | -€19,460 | -52.0% |
| Other tangible fixed assets | 26 | €42,255 | €29,583 | -€12,672 | -30.0% |
| Financial fixed assets | 28 | €8,032 | €8,032 | = | 0.0% |
| Current assets | 29/58 | €601,891 | €675,248 | +€73,357 | +12.2% |
| Stocks and contracts in progress | 3 | €1,170 | €0 | -€1,170 | -100% |
| Contracts in progress | 37 | €1,170 | €0 | -€1,170 | -100% |
| Amounts receivable within one year | 40/41 | €297,908 | €82,531 | -€215,377 | -72.3% |
| Trade receivables | 40 | €289,254 | €73,877 | -€215,377 | -74.5% |
| Other amounts receivable | 41 | €8,654 | €8,654 | = | 0.0% |
| Current investments | 50/53 | €119,710 | €160,391 | +€40,681 | +34.0% |
| Cash at bank and in hand | 54/58 | €166,847 | €416,832 | +€249,985 | +150% |
| Deferred charges and accrued income | 490/1 | €16,257 | €15,495 | -€762 | -4.7% |
| Total equity and liabilities | 10/49 | €952,587 | €981,877 | +€29,290 | +3.1% |
| Equity | 10/15 | €421,401 | €527,251 | +€105,851 | +25.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €398,134 | €505,617 | +€107,482 | +27.0% |
| Distributable reserves | 133 | €398,134 | €505,617 | +€107,482 | +27.0% |
| Profit (loss) carried forward | 14 | €5,884 | €5,051 | -€833 | -14.2% |
| Investment grants | 15 | €11,183 | €10,384 | -€799 | -7.1% |
| Amounts payable | 17/49 | €531,186 | €454,626 | -€76,560 | -14.4% |
| Amounts payable after more than one year | 17 | €268,694 | €242,738 | -€25,956 | -9.7% |
| Financial debts | 170/4 | €268,694 | €242,738 | -€25,956 | -9.7% |
| Amounts payable within one year | 42/48 | €260,492 | €209,781 | -€50,711 | -19.5% |
| Current portion of amounts payable after more than one year | 42 | €25,554 | €25,956 | +€402 | +1.6% |
| Trade debts | 44 | €56,692 | €75,500 | +€18,807 | +33.2% |
| Suppliers | 440/4 | €56,692 | €75,500 | +€18,807 | +33.2% |
| Taxes, remuneration and social security | 45 | €60,981 | €41,797 | -€19,183 | -31.5% |
| Taxes | 450/3 | €60,981 | €37,697 | -€23,283 | -38.2% |
| Remuneration and social security | 454/9 | €0 | €4,100 | +€4,100 | |
| Other amounts payable | 47/48 | €117,266 | €66,529 | -€50,737 | -43.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,107 | +€107 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,907 | €48,119 | -€3,788 | -7.3% |
| Other operating charges | 640/8 | €3,271 | €3,345 | +€74 | +2.3% |
| Gross operating margin | 9900 | €93,967 | €291,556 | +€197,589 | +210% |
| Operating profit (loss) | 9901 | €38,789 | €240,092 | +€201,303 | +519% |
| Financial income | 75/76B | €2,331 | €2,929 | +€598 | +25.7% |
| Recurring financial income | 75 | €2,331 | €2,929 | +€598 | +25.7% |
| Financial charges | 65/66B | €5,365 | €4,718 | -€646 | -12.1% |
| Recurring financial charges | 65 | €5,365 | €4,718 | -€646 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €35,755 | €238,303 | +€202,548 | +566% |
| Income taxes | 67/77 | €12,068 | €73,659 | +€61,591 | +510% |
| Profit (loss) for the period | 9904 | €23,687 | €164,644 | +€140,957 | +595% |
| Profit (loss) for the period to be appropriated | 9905 | €23,687 | €164,644 | +€140,957 | +595% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.