ARDEIN ARCHITECTEN: 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.
ARDEIN ARCHITECTEN
Largest movements
- Cash -€55,494
down €55,494 (-50.3%), from €110,396 to €54,902
mainly Investment in fixed assets (net) (-€18,071) and Trade debts (-€17,537)
- Tangible fixed assets +€15,872
up €15,872 (+260%), from €6,101 to €21,972
of which Assets under construction and advance payments: +€16,088
- Receivables within one year +€4,699
up €4,699 (+6.4%), from €72,948 to €77,647
of which Other amounts receivable: +€11,949
- Trade debts -€17,537
down €17,537 (-65.1%), from €26,928 to €9,391
- Accrued charges and deferred income -€12,080
no longer reported in 2025 (was €12,080)
- Other debts -€3,054
down €3,054 (-54.8%), from €5,575 to €2,522
- Tax, wage and social debts -€2,230
down €2,230 (-17.5%), from €12,759 to €10,529
- Gross operating margin -€55,052
down €55,052 (-87.9%), from €62,657 to €7,605
- Taxes -€12,279
down €12,279 (-94.4%), from €13,006 to €727
- Financial charges +€4,081
up €4,081 (+436%), from €936 to €5,017
- Financial income -€1,101
down €1,101 (-65.8%), from €1,673 to €572
- Depreciation +€706
up €706 (+31.9%), from €2,213 to €2,919
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 | €195,361 | €159,703 | -€35,658 | -18.3% |
| Fixed assets | 21/28 | €9,513 | €24,666 | +€15,152 | +159% |
| Intangible fixed assets | 21 | €3,413 | €2,693 | -€719 | -21.1% |
| Tangible fixed assets | 22/27 | €6,101 | €21,972 | +€15,872 | +260% |
| Plant, machinery and equipment | 23 | €1,336 | €2,759 | +€1,423 | +107% |
| Furniture and vehicles | 24 | €4,765 | €3,126 | -€1,638 | -34.4% |
| Assets under construction and advance payments | 27 | - | €16,088 | +€16,088 | |
| Current assets | 29/58 | €185,847 | €135,037 | -€50,810 | -27.3% |
| Amounts receivable within one year | 40/41 | €72,948 | €77,647 | +€4,699 | +6.4% |
| Trade receivables | 40 | €65,453 | €58,203 | -€7,250 | -11.1% |
| Other amounts receivable | 41 | €7,495 | €19,444 | +€11,949 | +159% |
| Cash at bank and in hand | 54/58 | €110,396 | €54,902 | -€55,494 | -50.3% |
| Deferred charges and accrued income | 490/1 | €2,503 | €2,488 | -€15 | -0.6% |
| Total equity and liabilities | 10/49 | €195,361 | €159,703 | -€35,658 | -18.3% |
| Equity | 10/15 | €131,686 | €130,594 | -€1,092 | -0.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €128,686 | €127,594 | -€1,092 | -0.8% |
| Distributable reserves | 133 | €128,686 | €127,594 | -€1,092 | -0.8% |
| Amounts payable | 17/49 | €63,675 | €29,109 | -€34,566 | -54.3% |
| Amounts payable within one year | 42/48 | €51,595 | €29,109 | -€22,486 | -43.6% |
| Financial debts | 43 | €6,332 | €6,667 | +€335 | +5.3% |
| Credit institutions | 430/8 | €6,332 | €6,667 | +€335 | +5.3% |
| Trade debts | 44 | €26,928 | €9,391 | -€17,537 | -65.1% |
| Suppliers | 440/4 | €26,928 | €9,391 | -€17,537 | -65.1% |
| Taxes, remuneration and social security | 45 | €12,759 | €10,529 | -€2,230 | -17.5% |
| Taxes | 450/3 | €12,759 | €10,529 | -€2,230 | -17.5% |
| Other amounts payable | 47/48 | €5,575 | €2,522 | -€3,054 | -54.8% |
| Accrued charges and deferred income | 492/3 | €12,080 | - | -€12,080 | |
| Non-recurring operating income | 76A | €13,899 | - | -€13,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,213 | €2,919 | +€706 | +31.9% |
| Other operating charges | 640/8 | €1,096 | €605 | -€491 | -44.8% |
| Gross operating margin | 9900 | €62,657 | €7,605 | -€55,052 | -87.9% |
| Operating profit (loss) | 9901 | €59,348 | €4,081 | -€55,267 | -93.1% |
| Financial income | 75/76B | €1,673 | €572 | -€1,101 | -65.8% |
| Recurring financial income | 75 | €1,673 | €572 | -€1,101 | -65.8% |
| Financial charges | 65/66B | €936 | €5,017 | +€4,081 | +436% |
| Recurring financial charges | 65 | €936 | €5,017 | +€4,081 | +436% |
| Profit (loss) for the period before taxes | 9903 | €60,085 | -€364 | -€60,449 | |
| Income taxes | 67/77 | €13,006 | €727 | -€12,279 | -94.4% |
| Profit (loss) for the period | 9904 | €47,078 | -€1,092 | -€48,170 | |
| Profit (loss) for the period to be appropriated | 9905 | €47,078 | -€1,092 | -€48,170 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.