ARMUR 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.
ARMUR architecten
Largest movements
- Cash +€19,840
up €19,840, from €0 to €19,840
mainly Short-term financial debts (+€27,915) and Depreciation (+€6,566)
- Tangible fixed assets -€6,566
down €6,566 (-23.2%), from €28,316 to €21,751
of which Other tangible fixed assets: -€5,000
- Receivables within one year +€3,887
up €3,887 (+5.5%), from €70,529 to €74,416
of which Trade receivables: +€15,920
- Short-term financial debts +€27,915
up €27,915 (+126%), from €22,085 to €50,000
- Trade debts -€5,031
down €5,031 (-15.0%), from €33,500 to €28,468
- Tax, wage and social debts -€3,593
down €3,593 (-26.7%), from €13,475 to €9,883
- Gross operating margin -€14,704
down €14,704 (-60.3%), from €24,389 to €9,684
- Depreciation +€5,496
up €5,496 (+514%), from €1,070 to €6,566
- Taxes -€4,474
down €4,474 (-90.7%), from €4,934 to €460
- Financial charges +€2,189
up €2,189 (+918%), from €239 to €2,428
- Other operating charges +€930
up €930 (+240%), from €387 to €1,317
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 | €101,042 | €118,167 | +€17,125 | +16.9% |
| Fixed assets | 21/28 | €30,476 | €23,911 | -€6,566 | -21.5% |
| Tangible fixed assets | 22/27 | €28,316 | €21,751 | -€6,566 | -23.2% |
| Furniture and vehicles | 24 | €3,330 | €1,764 | -€1,566 | -47.0% |
| Other tangible fixed assets | 26 | €24,986 | €19,986 | -€5,000 | -20.0% |
| Financial fixed assets | 28 | €2,160 | €2,160 | = | 0.0% |
| Current assets | 29/58 | €70,565 | €94,256 | +€23,691 | +33.6% |
| Amounts receivable within one year | 40/41 | €70,529 | €74,416 | +€3,887 | +5.5% |
| Trade receivables | 40 | €51,561 | €67,481 | +€15,920 | +30.9% |
| Other amounts receivable | 41 | €18,968 | €6,935 | -€12,033 | -63.4% |
| Cash at bank and in hand | 54/58 | €0 | €19,840 | +€19,840 | |
| Deferred charges and accrued income | 490/1 | €37 | - | -€37 | |
| Total equity and liabilities | 10/49 | €101,042 | €118,167 | +€17,125 | +16.9% |
| Equity | 10/15 | €30,902 | €29,816 | -€1,086 | -3.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €28,902 | €27,816 | -€1,086 | -3.8% |
| Distributable reserves | 133 | €28,902 | €27,816 | -€1,086 | -3.8% |
| Amounts payable | 17/49 | €70,140 | €88,351 | +€18,211 | +26.0% |
| Amounts payable within one year | 42/48 | €69,060 | €88,351 | +€19,291 | +27.9% |
| Financial debts | 43 | €22,085 | €50,000 | +€27,915 | +126% |
| Credit institutions | 430/8 | €22,085 | €50,000 | +€27,915 | +126% |
| Trade debts | 44 | €33,500 | €28,468 | -€5,031 | -15.0% |
| Suppliers | 440/4 | €33,500 | €28,468 | -€5,031 | -15.0% |
| Taxes, remuneration and social security | 45 | €13,475 | €9,883 | -€3,593 | -26.7% |
| Taxes | 450/3 | €13,475 | €9,883 | -€3,593 | -26.7% |
| Accrued charges and deferred income | 492/3 | €1,080 | - | -€1,080 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,070 | €6,566 | +€5,496 | +514% |
| Other operating charges | 640/8 | €387 | €1,317 | +€930 | +240% |
| Gross operating margin | 9900 | €24,389 | €9,684 | -€14,704 | -60.3% |
| Operating profit (loss) | 9901 | €22,931 | €1,801 | -€21,130 | -92.1% |
| Financial income | 75/76B | €419 | €0 | -€419 | -99.9% |
| Recurring financial income | 75 | €419 | €0 | -€419 | -99.9% |
| Financial charges | 65/66B | €239 | €2,428 | +€2,189 | +918% |
| Recurring financial charges | 65 | €239 | €2,428 | +€2,189 | +918% |
| Profit (loss) for the period before taxes | 9903 | €23,112 | -€626 | -€23,738 | |
| Income taxes | 67/77 | €4,934 | €460 | -€4,474 | -90.7% |
| Profit (loss) for the period | 9904 | €18,178 | -€1,086 | -€19,264 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,178 | -€1,086 | -€19,264 |
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 26 October 2026 via checked.be.