ARIADE architectes: 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.
ARIADE architectes
Largest movements
- Receivables within one year -€83,977
down €83,977 (-46.8%), from €179,451 to €95,474
of which Trade receivables: -€49,222
- Cash +€52,834
up €52,834 (+37.7%), from €140,269 to €193,103
mainly Receivables within one year (+€83,977) and Net result for the year (+€61,769)
- Tangible fixed assets +€26,139
up €26,139 (+179.4%), from €14,573 to €40,712
of which Furniture and vehicles: +€26,346
- Deferred charges and accrued income -€5,826
down €5,826 (-25.0%), from €23,284 to €17,458
- Reserves +€61,750
up €61,750 (+39.2%), from €157,360 to €219,110
of which Distributable reserves: +€61,750
- Accrued charges and deferred income -€57,306
down €57,306 (-36.2%), from €158,505 to €101,199
- Trade debts -€36,669
down €36,669 (-33.6%), from €109,010 to €72,341
- Debts after one year +€16,609
up €16,609 (+199.1%), from €8,344 to €24,953
- Gross operating margin +€31,011
up €31,011 (+43.2%), from €71,748 to €102,759
- Taxes +€6,687
up €6,687 (+36.2%), from €18,464 to €25,151
- Depreciation +€5,295
up €5,295 (+68.5%), from €7,735 to €13,030
- Other operating charges -€1,048
down €1,048 (-69.5%), from €1,507 to €459
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.
Cash bridge derived
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 | €515,673 | €501,452 | -€14,221 | -2.8% |
| Fixed assets | 21/28 | €30,669 | €53,417 | +€22,748 | +74.2% |
| Intangible fixed assets | 21 | €10,332 | €6,941 | -€3,391 | -32.8% |
| Tangible fixed assets | 22/27 | €14,573 | €40,712 | +€26,139 | +179.4% |
| Furniture and vehicles | 24 | €8,238 | €34,584 | +€26,346 | +319.8% |
| Other tangible fixed assets | 26 | €6,335 | €6,128 | -€207 | -3.3% |
| Financial fixed assets | 28 | €5,764 | €5,764 | = | 0.0% |
| Current assets | 29/58 | €485,004 | €448,035 | -€36,969 | -7.6% |
| Amounts receivable after more than one year | 29 | €142,000 | €142,000 | = | 0.0% |
| Other amounts receivable | 291 | €142,000 | €142,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €179,451 | €95,474 | -€83,977 | -46.8% |
| Trade receivables | 40 | €97,663 | €48,441 | -€49,222 | -50.4% |
| Other amounts receivable | 41 | €81,788 | €47,033 | -€34,755 | -42.5% |
| Cash at bank and in hand | 54/58 | €140,269 | €193,103 | +€52,834 | +37.7% |
| Deferred charges and accrued income | 490/1 | €23,284 | €17,458 | -€5,826 | -25.0% |
| Total equity and liabilities | 10/49 | €515,673 | €501,452 | -€14,221 | -2.8% |
| Equity | 10/15 | €215,296 | €277,065 | +€61,769 | +28.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €157,360 | €219,110 | +€61,750 | +39.2% |
| Tax-exempt reserves | 132 | €9,500 | €9,500 | = | 0.0% |
| Distributable reserves | 133 | €147,860 | €209,610 | +€61,750 | +41.8% |
| Profit (loss) carried forward | 14 | €45,536 | €45,555 | +€19 | 0.0% |
| Amounts payable | 17/49 | €300,377 | €224,387 | -€75,990 | -25.3% |
| Amounts payable after more than one year | 17 | €8,344 | €24,953 | +€16,609 | +199.1% |
| Financial debts | 170/4 | €8,344 | €24,953 | +€16,609 | +199.1% |
| Amounts payable within one year | 42/48 | €133,528 | €98,235 | -€35,293 | -26.4% |
| Current portion of amounts payable after more than one year | 42 | €13,485 | €13,405 | -€80 | -0.6% |
| Trade debts | 44 | €109,010 | €72,341 | -€36,669 | -33.6% |
| Suppliers | 440/4 | €109,010 | €72,341 | -€36,669 | -33.6% |
| Taxes, remuneration and social security | 45 | €11,033 | €12,489 | +€1,456 | +13.2% |
| Taxes | 450/3 | €11,033 | €12,489 | +€1,456 | +13.2% |
| Accrued charges and deferred income | 492/3 | €158,505 | €101,199 | -€57,306 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,735 | €13,030 | +€5,295 | +68.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €850 | +€850 | |
| Other operating charges | 640/8 | €1,507 | €459 | -€1,048 | -69.5% |
| Gross operating margin | 9900 | €71,748 | €102,759 | +€31,011 | +43.2% |
| Operating profit (loss) | 9901 | €62,506 | €88,420 | +€25,914 | +41.5% |
| Financial income | 75/76B | - | €648 | +€648 | |
| Recurring financial income | 75 | - | €648 | +€648 | |
| Financial charges | 65/66B | €1,291 | €2,148 | +€857 | +66.4% |
| Recurring financial charges | 65 | €1,291 | €2,148 | +€857 | +66.4% |
| Profit (loss) for the period before taxes | 9903 | €61,215 | €86,920 | +€25,705 | +42.0% |
| Income taxes | 67/77 | €18,464 | €25,151 | +€6,687 | +36.2% |
| Profit (loss) for the period | 9904 | €42,751 | €61,769 | +€19,018 | +44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €42,751 | €61,769 | +€19,018 | +44.5% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.