ARG-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.
ARG-architecten
Largest movements
- Receivables within one year -€85,121
down €85,121 (-80.2%), from €106,116 to €20,995
of which Other amounts receivable: -€97,869
- Deferred charges and accrued income +€47,443
up €47,443 (+710%), from €6,682 to €54,125
- Tangible fixed assets +€8,272
up €8,272 (+7.2%), from €115,153 to €123,425
of which Furniture and vehicles: +€13,931
- Reserves -€71,356
down €71,356 (-33.3%), from €214,331 to €142,975
of which Distributable reserves: -€71,356
- Other debts +€45,821
new in 2025: €45,821
- Tax, wage and social debts +€8,009
up €8,009 (+48.1%), from €16,667 to €24,676
of which Taxes: +€4,576
- Debts after one year -€6,470
down €6,470 (-9.4%), from €69,067 to €62,596
- Current portion of long-term debt -€4,143
down €4,143 (-13.0%), from €31,947 to €27,805
- Depreciation +€3,287
up €3,287 (+20.5%), from €16,058 to €19,346
- Staff costs +€2,715
up €2,715 (+7.9%), from €34,493 to €37,208
- Financial charges -€2,013
down €2,013 (-48.2%), from €4,178 to €2,165
- Taxes -€1,581
down €1,581 (-7.2%), from €22,103 to €20,522
- Gross operating margin -€1,285
down €1,285 (-1.0%), from €128,333 to €127,048
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 | €322,873 | €293,510 | -€29,363 | -9.1% |
| Fixed assets | 21/28 | €115,153 | €123,425 | +€8,272 | +7.2% |
| Tangible fixed assets | 22/27 | €115,153 | €123,425 | +€8,272 | +7.2% |
| Plant, machinery and equipment | 23 | €1,469 | €1,029 | -€440 | -30.0% |
| Furniture and vehicles | 24 | €807 | €14,738 | +€13,931 | +1,727% |
| Other tangible fixed assets | 26 | €112,877 | €107,658 | -€5,219 | -4.6% |
| Current assets | 29/58 | €207,720 | €170,085 | -€37,635 | -18.1% |
| Amounts receivable after more than one year | 29 | €60,000 | €60,000 | = | 0.0% |
| Other amounts receivable | 291 | €60,000 | €60,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €106,116 | €20,995 | -€85,121 | -80.2% |
| Trade receivables | 40 | €7,742 | €20,490 | +€12,747 | +165% |
| Other amounts receivable | 41 | €98,374 | €505 | -€97,869 | -99.5% |
| Cash at bank and in hand | 54/58 | €34,922 | €34,964 | +€43 | +0.1% |
| Deferred charges and accrued income | 490/1 | €6,682 | €54,125 | +€47,443 | +710% |
| Total equity and liabilities | 10/49 | €322,873 | €293,510 | -€29,363 | -9.1% |
| Equity | 10/15 | €199,164 | €127,808 | -€71,356 | -35.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €214,331 | €142,975 | -€71,356 | -33.3% |
| Tax-exempt reserves | 132 | €90 | €90 | = | 0.0% |
| Distributable reserves | 133 | €214,241 | €142,885 | -€71,356 | -33.3% |
| Profit (loss) carried forward | 14 | -€27,567 | -€27,567 | = | 0.0% |
| Amounts payable | 17/49 | €123,709 | €165,701 | +€41,993 | +33.9% |
| Amounts payable after more than one year | 17 | €69,067 | €62,596 | -€6,470 | -9.4% |
| Financial debts | 170/4 | €69,067 | €62,596 | -€6,470 | -9.4% |
| Amounts payable within one year | 42/48 | €54,642 | €103,105 | +€48,463 | +88.7% |
| Current portion of amounts payable after more than one year | 42 | €31,947 | €27,805 | -€4,143 | -13.0% |
| Trade debts | 44 | €6,028 | €4,803 | -€1,224 | -20.3% |
| Suppliers | 440/4 | €6,028 | €4,803 | -€1,224 | -20.3% |
| Taxes, remuneration and social security | 45 | €16,667 | €24,676 | +€8,009 | +48.1% |
| Taxes | 450/3 | €14,436 | €19,012 | +€4,576 | +31.7% |
| Remuneration and social security | 454/9 | €2,231 | €5,664 | +€3,433 | +154% |
| Other amounts payable | 47/48 | - | €45,821 | +€45,821 | |
| Remuneration, social security and pensions | 62 | €34,493 | €37,208 | +€2,715 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,058 | €19,346 | +€3,287 | +20.5% |
| Other operating charges | 640/8 | €1,358 | €752 | -€606 | -44.6% |
| Non-recurring operating charges | 66A | €941 | €2,846 | +€1,905 | +203% |
| Gross operating margin | 9900 | €128,333 | €127,048 | -€1,285 | -1.0% |
| Operating profit (loss) | 9901 | €75,482 | €66,896 | -€8,587 | -11.4% |
| Financial income | 75/76B | €1,722 | €2,163 | +€441 | +25.6% |
| Recurring financial income | 75 | €1,722 | €1,725 | +€3 | +0.2% |
| Non-recurring financial income | 76B | - | €439 | +€439 | |
| Financial charges | 65/66B | €4,178 | €2,165 | -€2,013 | -48.2% |
| Recurring financial charges | 65 | €4,178 | €2,165 | -€2,013 | -48.2% |
| Profit (loss) for the period before taxes | 9903 | €73,026 | €66,894 | -€6,132 | -8.4% |
| Income taxes | 67/77 | €22,103 | €20,522 | -€1,581 | -7.2% |
| Profit (loss) for the period | 9904 | €50,923 | €46,372 | -€4,550 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €50,923 | €46,372 | -€4,550 | -8.9% |
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 18 October 2026 via checked.be.