Arend 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.
Arend Architecten
Largest movements
- Receivables after one year +€36,597
up €36,597 (+29.9%), from €122,383 to €158,980
- Tangible fixed assets +€36,337
up €36,337 (+43.8%), from €82,978 to €119,316
of which Furniture and vehicles: +€43,985
- Receivables within one year -€12,497
down €12,497 (-30.7%), from €40,726 to €28,229
of which Trade receivables: -€15,327
- Cash -€8,605
down €8,605 (-8.4%), from €102,120 to €93,515
mainly Contributions, distributions and other (-€76,191) and Investment in fixed assets (net) (-€54,438)
- Other debts +€80,031
up €80,031 (+2,361%), from €3,390 to €83,421
- Tax, wage and social debts -€12,642
down €12,642 (-47.7%), from €26,529 to €13,887
- Debts after one year -€11,255
down €11,255 (-18.4%), from €61,027 to €49,771
- Reserves -€4,426
down €4,426 (-1.9%), from €235,369 to €230,943
of which Distributable reserves: -€4,426
- Gross operating margin -€32,234
down €32,234 (-21.5%), from €149,803 to €117,569
- Taxes -€11,367
down €11,367 (-29.1%), from €39,061 to €27,694
- Depreciation +€7,752
up €7,752 (+74.9%), from €10,349 to €18,101
- Financial income +€2,548
up €2,548 (+262%), from €974 to €3,522
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 | €351,069 | €403,035 | +€51,966 | +14.8% |
| Fixed assets | 21/28 | €82,978 | €119,316 | +€36,337 | +43.8% |
| Tangible fixed assets | 22/27 | €82,978 | €119,316 | +€36,337 | +43.8% |
| Land and buildings | 22 | €73,945 | €66,387 | -€7,557 | -10.2% |
| Plant, machinery and equipment | 23 | €175 | €86 | -€90 | -51.2% |
| Furniture and vehicles | 24 | €8,858 | €52,843 | +€43,985 | +497% |
| Current assets | 29/58 | €268,091 | €283,719 | +€15,629 | +5.8% |
| Amounts receivable after more than one year | 29 | €122,383 | €158,980 | +€36,597 | +29.9% |
| Other amounts receivable | 291 | €122,383 | €158,980 | +€36,597 | +29.9% |
| Amounts receivable within one year | 40/41 | €40,726 | €28,229 | -€12,497 | -30.7% |
| Trade receivables | 40 | €40,726 | €25,399 | -€15,327 | -37.6% |
| Other amounts receivable | 41 | - | €2,830 | +€2,830 | |
| Cash at bank and in hand | 54/58 | €102,120 | €93,515 | -€8,605 | -8.4% |
| Deferred charges and accrued income | 490/1 | €2,861 | €2,995 | +€134 | +4.7% |
| Total equity and liabilities | 10/49 | €351,069 | €403,035 | +€51,966 | +14.8% |
| Equity | 10/15 | €247,769 | €243,343 | -€4,426 | -1.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €235,369 | €230,943 | -€4,426 | -1.9% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €235,369 | €230,943 | -€4,426 | -1.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €103,300 | €159,692 | +€56,392 | +54.6% |
| Amounts payable after more than one year | 17 | €61,027 | €49,771 | -€11,255 | -18.4% |
| Financial debts | 170/4 | €61,027 | €49,771 | -€11,255 | -18.4% |
| Amounts payable within one year | 42/48 | €42,080 | €108,577 | +€66,497 | +158% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | €11,255 | +€255 | +2.3% |
| Trade debts | 44 | €1,161 | €14 | -€1,147 | -98.8% |
| Suppliers | 440/4 | €1,161 | €14 | -€1,147 | -98.8% |
| Taxes, remuneration and social security | 45 | €26,529 | €13,887 | -€12,642 | -47.7% |
| Taxes | 450/3 | €26,529 | €13,887 | -€12,642 | -47.7% |
| Other amounts payable | 47/48 | €3,390 | €83,421 | +€80,031 | +2,361% |
| Accrued charges and deferred income | 492/3 | €194 | €1,344 | +€1,150 | +594% |
| Non-recurring operating income | 76A | €52 | €9,377 | +€9,325 | +17,933% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,349 | €18,101 | +€7,752 | +74.9% |
| Other operating charges | 640/8 | €1,206 | €1,585 | +€379 | +31.4% |
| Non-recurring operating charges | 66A | €456 | €0 | -€456 | -100% |
| Gross operating margin | 9900 | €149,803 | €117,569 | -€32,234 | -21.5% |
| Operating profit (loss) | 9901 | €137,793 | €97,883 | -€39,910 | -29.0% |
| Financial income | 75/76B | €974 | €3,522 | +€2,548 | +262% |
| Recurring financial income | 75 | €974 | €3,522 | +€2,548 | +262% |
| Financial charges | 65/66B | €2,142 | €1,945 | -€197 | -9.2% |
| Recurring financial charges | 65 | €2,142 | €1,945 | -€197 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €136,625 | €99,459 | -€37,166 | -27.2% |
| Income taxes | 67/77 | €39,061 | €27,694 | -€11,367 | -29.1% |
| Profit (loss) for the period | 9904 | €97,564 | €71,765 | -€25,799 | -26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €97,564 | €71,765 | -€25,799 | -26.4% |
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 30 October 2026 via checked.be.