ARCHITEL: 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.
ARCHITEL
Largest movements
- Cash +€17,613
up €17,613 (+28.9%), from €61,027 to €78,640
mainly Net result for the year (+€68,411) and Other debts (+€47,109)
- Receivables within one year -€12,671
down €12,671 (-19.8%), from €64,060 to €51,389
- Other debts +€47,109
up €47,109 (+65.5%), from €71,913 to €119,023
- Reserves -€42,011
down €42,011 (-16.1%), from €260,446 to €218,435
of which Distributable reserves: -€42,011
- Financial income +€5,059
up €5,059 (+162%), from €3,122 to €8,181
of which Financial income: +€5,059
- Gross operating margin +€3,570
up €3,570 (+3.8%), from €92,835 to €96,405
- Depreciation -€3,311
down €3,311 (-45.4%), from €7,292 to €3,981
- Taxes +€2,474
up €2,474 (+8.7%), from €28,417 to €30,892
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 | €347,918 | €351,057 | +€3,139 | +0.9% |
| Fixed assets | 21/28 | €19,983 | €17,386 | -€2,597 | -13.0% |
| Tangible fixed assets | 22/27 | €19,983 | €17,386 | -€2,597 | -13.0% |
| Land and buildings | 22 | €2,130 | €1,540 | -€590 | -27.7% |
| Plant, machinery and equipment | 23 | €945 | €525 | -€420 | -44.5% |
| Furniture and vehicles | 24 | €16,908 | €15,321 | -€1,587 | -9.4% |
| Current assets | 29/58 | €327,935 | €333,671 | +€5,736 | +1.7% |
| Amounts receivable within one year | 40/41 | €64,060 | €51,389 | -€12,671 | -19.8% |
| Trade receivables | 40 | €64,060 | €51,389 | -€12,671 | -19.8% |
| Current investments | 50/53 | €200,000 | €200,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €61,027 | €78,640 | +€17,613 | +28.9% |
| Deferred charges and accrued income | 490/1 | €2,848 | €3,642 | +€794 | +27.9% |
| Total equity and liabilities | 10/49 | €347,918 | €351,057 | +€3,139 | +0.9% |
| Equity | 10/15 | €260,446 | €218,435 | -€42,011 | -16.1% |
| Contributions | 10/11 | €0 | - | = | |
| Reserves | 13 | €260,446 | €218,435 | -€42,011 | -16.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €260,446 | €218,435 | -€42,011 | -16.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €87,472 | €132,622 | +€45,151 | +51.6% |
| Amounts payable within one year | 42/48 | €87,084 | €132,622 | +€45,538 | +52.3% |
| Trade debts | 44 | €2,183 | €1,692 | -€491 | -22.5% |
| Suppliers | 440/4 | €2,183 | €1,692 | -€491 | -22.5% |
| Taxes, remuneration and social security | 45 | €12,988 | €11,908 | -€1,080 | -8.3% |
| Taxes | 450/3 | €12,988 | €10,392 | -€2,596 | -20.0% |
| Remuneration and social security | 454/9 | - | €1,516 | +€1,516 | |
| Other amounts payable | 47/48 | €71,913 | €119,023 | +€47,109 | +65.5% |
| Accrued charges and deferred income | 492/3 | €387 | €0 | -€387 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,292 | €3,981 | -€3,311 | -45.4% |
| Other operating charges | 640/8 | €925 | €1,188 | +€263 | +28.5% |
| Gross operating margin | 9900 | €92,835 | €96,405 | +€3,570 | +3.8% |
| Operating profit (loss) | 9901 | €84,619 | €91,236 | +€6,617 | +7.8% |
| Financial income | 75/76B | €3,122 | €8,181 | +€5,059 | +162% |
| Recurring financial income | 75 | €3,122 | €8,181 | +€5,059 | +162% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €129 | €114 | -€15 | -11.5% |
| Recurring financial charges | 65 | €129 | €114 | -€15 | -11.5% |
| Profit (loss) for the period before taxes | 9903 | €87,611 | €99,302 | +€11,691 | +13.3% |
| Income taxes | 67/77 | €28,417 | €30,892 | +€2,474 | +8.7% |
| Profit (loss) for the period | 9904 | €59,194 | €68,411 | +€9,217 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,194 | €68,411 | +€9,217 | +15.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.