ARNAUTU ARCHITECTS: 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.
ARNAUTU ARCHITECTS
Largest movements
- Receivables within one year +€67,274
up €67,274 (+48.6%), from €138,285 to €205,558
of which Trade receivables: +€65,199
- Cash -€12,166
down €12,166 (-10.0%), from €121,984 to €109,818
mainly Receivables within one year (-€67,274) and Other debts (-€833)
- Profit (loss) carried forward +€47,194
up €47,194 (+20.8%), from €227,373 to €274,568
- Tax, wage and social debts +€7,939
up €7,939 (+55.4%), from €14,337 to €22,276
- Gross operating margin -€2,909
down €2,909 (-4.6%), from €62,968 to €60,059
- Financial income +€1,589
up €1,589 (+31.0%), from €5,127 to €6,715
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 | €268,875 | €323,238 | +€54,364 | +20.2% |
| Fixed assets | 21/28 | €1,564 | €913 | -€650 | -41.6% |
| Tangible fixed assets | 22/27 | €1,564 | €913 | -€650 | -41.6% |
| Furniture and vehicles | 24 | €1,564 | €913 | -€650 | -41.6% |
| Current assets | 29/58 | €267,311 | €322,325 | +€55,014 | +20.6% |
| Amounts receivable within one year | 40/41 | €138,285 | €205,558 | +€67,274 | +48.6% |
| Trade receivables | 40 | €31,881 | €97,079 | +€65,199 | +205% |
| Other amounts receivable | 41 | €106,404 | €108,479 | +€2,075 | +2.0% |
| Cash at bank and in hand | 54/58 | €121,984 | €109,818 | -€12,166 | -10.0% |
| Deferred charges and accrued income | 490/1 | €7,042 | €6,949 | -€93 | -1.3% |
| Total equity and liabilities | 10/49 | €268,875 | €323,238 | +€54,364 | +20.2% |
| Equity | 10/15 | €241,633 | €288,828 | +€47,194 | +19.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €227,373 | €274,568 | +€47,194 | +20.8% |
| Amounts payable | 17/49 | €27,241 | €34,410 | +€7,169 | +26.3% |
| Amounts payable within one year | 42/48 | €27,241 | €34,410 | +€7,169 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €9,414 | €9,414 | = | 0.0% |
| Trade debts | 44 | €2,657 | €2,721 | +€64 | +2.4% |
| Suppliers | 440/4 | €2,657 | €2,721 | +€64 | +2.4% |
| Taxes, remuneration and social security | 45 | €14,337 | €22,276 | +€7,939 | +55.4% |
| Taxes | 450/3 | €14,337 | €22,276 | +€7,939 | +55.4% |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €836 | €650 | -€186 | -22.2% |
| Other operating charges | 640/8 | €885 | €387 | -€498 | -56.2% |
| Non-recurring operating charges | 66A | - | €350 | +€350 | |
| Gross operating margin | 9900 | €62,968 | €60,059 | -€2,909 | -4.6% |
| Operating profit (loss) | 9901 | €61,246 | €58,671 | -€2,575 | -4.2% |
| Financial income | 75/76B | €5,127 | €6,715 | +€1,589 | +31.0% |
| Recurring financial income | 75 | €5,127 | €6,715 | +€1,589 | +31.0% |
| Financial charges | 65/66B | €447 | €573 | +€126 | +28.2% |
| Recurring financial charges | 65 | €447 | €573 | +€126 | +28.2% |
| Profit (loss) for the period before taxes | 9903 | €65,926 | €64,814 | -€1,112 | -1.7% |
| Income taxes | 67/77 | €17,215 | €17,620 | +€404 | +2.3% |
| Profit (loss) for the period | 9904 | €48,711 | €47,194 | -€1,517 | -3.1% |
| Profit (loss) for the period to be appropriated | 9905 | €48,711 | €47,194 | -€1,517 | -3.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.