ARKITEKT-IT: 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.
ARKITEKT-IT
Largest movements
- Cash -€31,050
down €31,050 (-25.9%), from €119,743 to €88,693
mainly Contributions, distributions and other (-€65,000) and Debts after one year (-€7,409)
- Tangible fixed assets -€5,634
down €5,634 (-8.2%), from €68,880 to €63,246
of which Land and buildings: -€6,459
- Profit (loss) carried forward -€21,787
down €21,787 (-51.9%), from €41,987 to €20,200
- Debts after one year -€7,409
down €7,409 (-13.1%), from €56,570 to €49,161
- Trade debts -€6,571
down €6,571 (-72.4%), from €9,081 to €2,511
- Gross operating margin +€4,168
up €4,168 (+6.8%), from €61,740 to €65,908
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 | €229,160 | €191,048 | -€38,112 | -16.6% |
| Fixed assets | 21/28 | €88,680 | €83,046 | -€5,634 | -6.4% |
| Tangible fixed assets | 22/27 | €68,880 | €63,246 | -€5,634 | -8.2% |
| Land and buildings | 22 | €65,125 | €58,666 | -€6,459 | -9.9% |
| Plant, machinery and equipment | 23 | €1,618 | €772 | -€846 | -52.3% |
| Furniture and vehicles | 24 | €1,536 | €3,208 | +€1,672 | +109% |
| Other tangible fixed assets | 26 | €600 | €600 | = | 0.0% |
| Financial fixed assets | 28 | €19,800 | €19,800 | = | 0.0% |
| Current assets | 29/58 | €140,480 | €108,002 | -€32,478 | -23.1% |
| Amounts receivable within one year | 40/41 | €14,765 | €13,212 | -€1,553 | -10.5% |
| Trade receivables | 40 | €14,765 | €13,212 | -€1,553 | -10.5% |
| Cash at bank and in hand | 54/58 | €119,743 | €88,693 | -€31,050 | -25.9% |
| Deferred charges and accrued income | 490/1 | €5,972 | €6,097 | +€125 | +2.1% |
| Total equity and liabilities | 10/49 | €229,160 | €191,048 | -€38,112 | -16.6% |
| Equity | 10/15 | €62,447 | €40,660 | -€21,787 | -34.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,987 | €20,200 | -€21,787 | -51.9% |
| Amounts payable | 17/49 | €166,713 | €150,388 | -€16,325 | -9.8% |
| Amounts payable after more than one year | 17 | €56,570 | €49,161 | -€7,409 | -13.1% |
| Financial debts | 170/4 | €56,570 | €49,161 | -€7,409 | -13.1% |
| Amounts payable within one year | 42/48 | €110,143 | €101,227 | -€8,916 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €7,289 | €7,409 | +€120 | +1.7% |
| Trade debts | 44 | €9,081 | €2,511 | -€6,571 | -72.4% |
| Suppliers | 440/4 | €9,081 | €2,511 | -€6,571 | -72.4% |
| Taxes, remuneration and social security | 45 | €11,807 | €9,933 | -€1,875 | -15.9% |
| Taxes | 450/3 | €11,807 | €9,933 | -€1,875 | -15.9% |
| Other amounts payable | 47/48 | €81,966 | €81,374 | -€592 | -0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,763 | €8,031 | +€267 | +3.4% |
| Other operating charges | 640/8 | €1,593 | €1,433 | -€160 | -10.1% |
| Gross operating margin | 9900 | €61,740 | €65,908 | +€4,168 | +6.8% |
| Operating profit (loss) | 9901 | €52,384 | €56,445 | +€4,061 | +7.8% |
| Financial income | 75/76B | €432 | €373 | -€59 | -13.6% |
| Recurring financial income | 75 | €432 | €373 | -€59 | -13.6% |
| Financial charges | 65/66B | €1,617 | €1,530 | -€87 | -5.4% |
| Recurring financial charges | 65 | €1,617 | €1,530 | -€87 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €51,199 | €55,288 | +€4,089 | +8.0% |
| Income taxes | 67/77 | €11,633 | €12,074 | +€442 | +3.8% |
| Profit (loss) for the period | 9904 | €39,566 | €43,213 | +€3,647 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €39,566 | €43,213 | +€3,647 | +9.2% |
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 22 October 2026 via checked.be.