Architectuurstudio KA: 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.
Architectuurstudio KA
Largest movements
- Tangible fixed assets +€16,796
up €16,796 (+58.4%), from €28,761 to €45,557
of which Other tangible fixed assets: +€13,316
- Receivables within one year -€15,590
down €15,590 (-72.2%), from €21,580 to €5,990
of which Trade receivables: -€15,558
- Cash +€2,628
up €2,628 (+11.6%), from €22,745 to €25,373
mainly Receivables within one year (+€15,590) and Other debts (+€14,456)
- Other debts +€14,456
up €14,456 (+257%), from €5,616 to €20,072
- Profit (loss) carried forward -€11,179
down €11,179 (-20.4%), from €54,802 to €43,624
- Tax, wage and social debts +€2,750
up €2,750 (+27.1%), from €10,161 to €12,911
of which Taxes: +€2,750
- Trade debts -€1,275
down €1,275 (-54.6%), from €2,337 to €1,062
- Gross operating margin -€2,135
down €2,135 (-9.9%), from €21,666 to €19,531
- Depreciation +€1,720
up €1,720 (+40.2%), from €4,282 to €6,002
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 | €74,917 | €79,669 | +€4,752 | +6.3% |
| Fixed assets | 21/28 | €29,652 | €47,091 | +€17,439 | +58.8% |
| Intangible fixed assets | 21 | €891 | €1,534 | +€643 | +72.2% |
| Tangible fixed assets | 22/27 | €28,761 | €45,557 | +€16,796 | +58.4% |
| Plant, machinery and equipment | 23 | - | €935 | +€935 | |
| Furniture and vehicles | 24 | €2,321 | €4,866 | +€2,546 | +110% |
| Other tangible fixed assets | 26 | €26,440 | €39,756 | +€13,316 | +50.4% |
| Current assets | 29/58 | €45,265 | €32,578 | -€12,687 | -28.0% |
| Amounts receivable within one year | 40/41 | €21,580 | €5,990 | -€15,590 | -72.2% |
| Trade receivables | 40 | €21,295 | €5,738 | -€15,558 | -73.1% |
| Other amounts receivable | 41 | €285 | €253 | -€32 | -11.3% |
| Cash at bank and in hand | 54/58 | €22,745 | €25,373 | +€2,628 | +11.6% |
| Deferred charges and accrued income | 490/1 | €940 | €1,215 | +€274 | +29.2% |
| Total equity and liabilities | 10/49 | €74,917 | €79,669 | +€4,752 | +6.3% |
| Equity | 10/15 | €56,802 | €45,624 | -€11,179 | -19.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €54,802 | €43,624 | -€11,179 | -20.4% |
| Amounts payable | 17/49 | €18,114 | €34,045 | +€15,931 | +87.9% |
| Amounts payable within one year | 42/48 | €18,114 | €34,045 | +€15,931 | +87.9% |
| Trade debts | 44 | €2,337 | €1,062 | -€1,275 | -54.6% |
| Suppliers | 440/4 | €2,337 | €1,062 | -€1,275 | -54.6% |
| Taxes, remuneration and social security | 45 | €10,161 | €12,911 | +€2,750 | +27.1% |
| Taxes | 450/3 | €10,161 | €12,911 | +€2,750 | +27.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €5,616 | €20,072 | +€14,456 | +257% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,282 | €6,002 | +€1,720 | +40.2% |
| Other operating charges | 640/8 | €749 | €763 | +€14 | +1.9% |
| Gross operating margin | 9900 | €21,666 | €19,531 | -€2,135 | -9.9% |
| Operating profit (loss) | 9901 | €16,635 | €12,766 | -€3,869 | -23.3% |
| Financial income | 75/76B | €43 | €32 | -€10 | -23.9% |
| Recurring financial income | 75 | €43 | €32 | -€10 | -23.9% |
| Financial charges | 65/66B | €229 | €123 | -€106 | -46.2% |
| Recurring financial charges | 65 | €229 | €123 | -€106 | -46.2% |
| Profit (loss) for the period before taxes | 9903 | €16,448 | €12,675 | -€3,773 | -22.9% |
| Income taxes | 67/77 | €3,902 | €3,854 | -€48 | -1.2% |
| Profit (loss) for the period | 9904 | €12,547 | €8,821 | -€3,726 | -29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €12,547 | €8,821 | -€3,726 | -29.7% |
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 26 October 2026 via checked.be.