AREARCHITECTS: 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.
AREARCHITECTS
Largest movements
- Cash +€77,170
up €77,170 (+117%), from €65,985 to €143,156
mainly Net result for the year (+€38,917) and Receivables within one year (+€29,296)
- Receivables within one year -€29,296
down €29,296 (-63.9%), from €45,865 to €16,569
of which Trade receivables: -€29,082
- Tangible fixed assets -€8,583
down €8,583 (-35.6%), from €24,125 to €15,542
of which Furniture and vehicles: -€7,869
- Tax, wage and social debts +€25,352
up €25,352 (+155%), from €16,361 to €41,714
of which Taxes: +€25,352
- Profit (loss) carried forward +€23,917
up €23,917 (+103%), from €23,192 to €47,109
- Debts after one year -€18,567
down €18,567 (-87.7%), from €21,183 to €2,616
- Reserves +€15,000
up €15,000 (+566%), from €2,651 to €17,651
- Current portion of long-term debt -€4,936
down €4,936 (-39.2%), from €12,607 to €7,671
- Gross operating margin +€32,589
up €32,589 (+94.2%), from €34,588 to €67,177
- Taxes +€13,703
up €13,703 (+701%), from €1,955 to €15,658
- Other operating charges -€13,250
down €13,250 (-84.0%), from €15,778 to €2,528
- Depreciation -€3,199
down €3,199 (-25.6%), from €12,484 to €9,286
- Write-downs -€1,018
no longer reported in 2025 (was €1,018)
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 | €144,398 | €183,831 | +€39,433 | +27.3% |
| Fixed assets | 21/28 | €29,787 | €21,092 | -€8,695 | -29.2% |
| Intangible fixed assets | 21 | €703 | - | -€703 | |
| Tangible fixed assets | 22/27 | €24,125 | €15,542 | -€8,583 | -35.6% |
| Plant, machinery and equipment | 23 | €1,511 | €797 | -€714 | -47.3% |
| Furniture and vehicles | 24 | €22,614 | €14,745 | -€7,869 | -34.8% |
| Financial fixed assets | 28 | €4,959 | €5,550 | +€591 | +11.9% |
| Current assets | 29/58 | €114,611 | €162,738 | +€48,127 | +42.0% |
| Amounts receivable within one year | 40/41 | €45,865 | €16,569 | -€29,296 | -63.9% |
| Trade receivables | 40 | €45,651 | €16,569 | -€29,082 | -63.7% |
| Other amounts receivable | 41 | €214 | - | -€214 | |
| Cash at bank and in hand | 54/58 | €65,985 | €143,156 | +€77,170 | +117% |
| Deferred charges and accrued income | 490/1 | €2,761 | €3,014 | +€253 | +9.1% |
| Total equity and liabilities | 10/49 | €144,398 | €183,831 | +€39,433 | +27.3% |
| Equity | 10/15 | €35,843 | €74,761 | +€38,917 | +109% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €2,651 | €17,651 | +€15,000 | +566% |
| Distributable reserves | 133 | €2,651 | €17,651 | +€15,000 | +566% |
| Profit (loss) carried forward | 14 | €23,192 | €47,109 | +€23,917 | +103% |
| Amounts payable | 17/49 | €108,554 | €109,070 | +€515 | +0.5% |
| Amounts payable after more than one year | 17 | €21,183 | €2,616 | -€18,567 | -87.7% |
| Financial debts | 170/4 | €21,183 | €2,616 | -€18,567 | -87.7% |
| Amounts payable within one year | 42/48 | €87,372 | €106,454 | +€19,082 | +21.8% |
| Current portion of amounts payable after more than one year | 42 | €12,607 | €7,671 | -€4,936 | -39.2% |
| Trade debts | 44 | €11,190 | €13,815 | +€2,625 | +23.5% |
| Suppliers | 440/4 | €11,190 | €13,815 | +€2,625 | +23.5% |
| Taxes, remuneration and social security | 45 | €16,361 | €41,714 | +€25,352 | +155% |
| Taxes | 450/3 | €13,861 | €39,214 | +€25,352 | +183% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €47,214 | €43,255 | -€3,959 | -8.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,484 | €9,286 | -€3,199 | -25.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,018 | - | -€1,018 | |
| Other operating charges | 640/8 | €15,778 | €2,528 | -€13,250 | -84.0% |
| Gross operating margin | 9900 | €34,588 | €67,177 | +€32,589 | +94.2% |
| Operating profit (loss) | 9901 | €5,308 | €55,363 | +€50,055 | +943% |
| Financial income | 75/76B | €53 | €151 | +€99 | +188% |
| Recurring financial income | 75 | €53 | €151 | +€99 | +188% |
| Financial charges | 65/66B | €1,558 | €939 | -€619 | -39.7% |
| Recurring financial charges | 65 | €1,558 | €939 | -€619 | -39.7% |
| Profit (loss) for the period before taxes | 9903 | €3,803 | €54,576 | +€50,772 | +1,335% |
| Income taxes | 67/77 | €1,955 | €15,658 | +€13,703 | +701% |
| Profit (loss) for the period | 9904 | €1,848 | €38,917 | +€37,069 | +2,006% |
| Profit (loss) for the period to be appropriated | 9905 | €1,848 | €38,917 | +€37,069 | +2,006% |
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 14 October 2026 via checked.be.