ARK27 Architect: 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.
ARK27 Architect
Largest movements
- Tangible fixed assets +€42,493
up €42,493 (+257%), from €16,549 to €59,043
of which Other tangible fixed assets: +€41,668
- Cash +€4,597
up €4,597 (+18.0%), from €25,579 to €30,176
mainly Debts after one year (+€34,482) and Net result for the year (+€12,719)
- Deferred charges and accrued income +€2,605
up €2,605 (+65.2%), from €3,996 to €6,601
- Receivables within one year -€1,279
down €1,279 (-11.4%), from €11,192 to €9,914
of which Trade receivables: -€4,370
- Debts after one year +€34,482
new in 2025: €34,482
- Reserves +€12,719
up €12,719 (+46.6%), from €27,320 to €40,040
- Current portion of long-term debt +€3,454
new in 2025: €3,454
- Trade debts -€1,367
down €1,367 (-36.7%), from €3,729 to €2,362
- Gross operating margin -€5,550
down €5,550 (-16.7%), from €33,291 to €27,742
- Depreciation +€2,799
up €2,799 (+60.4%), from €4,638 to €7,437
- Taxes -€2,740
down €2,740 (-41.9%), from €6,533 to €3,794
- Other operating charges +€873
up €873 (+63.7%), from €1,370 to €2,243
- Financial charges +€471
up €471 (+42.9%), from €1,098 to €1,569
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 | €57,317 | €105,734 | +€48,417 | +84.5% |
| Fixed assets | 21/28 | €16,549 | €59,043 | +€42,493 | +257% |
| Tangible fixed assets | 22/27 | €16,549 | €59,043 | +€42,493 | +257% |
| Plant, machinery and equipment | 23 | €522 | €291 | -€230 | -44.1% |
| Furniture and vehicles | 24 | €4,694 | €5,749 | +€1,056 | +22.5% |
| Other tangible fixed assets | 26 | €11,334 | €53,002 | +€41,668 | +368% |
| Current assets | 29/58 | €40,767 | €46,691 | +€5,924 | +14.5% |
| Amounts receivable within one year | 40/41 | €11,192 | €9,914 | -€1,279 | -11.4% |
| Trade receivables | 40 | €10,863 | €6,493 | -€4,370 | -40.2% |
| Other amounts receivable | 41 | €329 | €3,421 | +€3,092 | +940% |
| Cash at bank and in hand | 54/58 | €25,579 | €30,176 | +€4,597 | +18.0% |
| Deferred charges and accrued income | 490/1 | €3,996 | €6,601 | +€2,605 | +65.2% |
| Total equity and liabilities | 10/49 | €57,317 | €105,734 | +€48,417 | +84.5% |
| Equity | 10/15 | €45,870 | €58,590 | +€12,719 | +27.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €27,320 | €40,040 | +€12,719 | +46.6% |
| Distributable reserves | 133 | €27,320 | €40,040 | +€12,719 | +46.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €11,446 | €47,144 | +€35,697 | +312% |
| Amounts payable after more than one year | 17 | - | €34,482 | +€34,482 | |
| Financial debts | 170/4 | - | €34,482 | +€34,482 | |
| Amounts payable within one year | 42/48 | €10,959 | €12,661 | +€1,702 | +15.5% |
| Current portion of amounts payable after more than one year | 42 | - | €3,454 | +€3,454 | |
| Trade debts | 44 | €3,729 | €2,362 | -€1,367 | -36.7% |
| Suppliers | 440/4 | €3,729 | €2,362 | -€1,367 | -36.7% |
| Taxes, remuneration and social security | 45 | €7,230 | €6,845 | -€385 | -5.3% |
| Taxes | 450/3 | €7,230 | €6,845 | -€385 | -5.3% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €487 | €0 | -€487 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,638 | €7,437 | +€2,799 | +60.4% |
| Other operating charges | 640/8 | €1,370 | €2,243 | +€873 | +63.7% |
| Gross operating margin | 9900 | €33,291 | €27,742 | -€5,550 | -16.7% |
| Operating profit (loss) | 9901 | €27,284 | €18,062 | -€9,222 | -33.8% |
| Financial income | 75/76B | €67 | €21 | -€46 | -69.2% |
| Recurring financial income | 75 | €67 | €21 | -€46 | -69.2% |
| Financial charges | 65/66B | €1,098 | €1,569 | +€471 | +42.9% |
| Recurring financial charges | 65 | €1,098 | €1,569 | +€471 | +42.9% |
| Profit (loss) for the period before taxes | 9903 | €26,252 | €16,513 | -€9,739 | -37.1% |
| Income taxes | 67/77 | €6,533 | €3,794 | -€2,740 | -41.9% |
| Profit (loss) for the period | 9904 | €19,719 | €12,719 | -€6,999 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €19,719 | €12,719 | -€6,999 | -35.5% |
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 17 October 2026 via checked.be.