Art & Tech - Architecte et Techniques: 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.
Art & Tech - Architecte et Techniques
Largest movements
- Cash +€121,360
up €121,360 (+42.4%), from €286,287 to €407,647
mainly Net result for the year (+€104,626) and Tax, wage and social debts (+€21,343)
- Tangible fixed assets -€8,058
down €8,058 (-41.8%), from €19,286 to €11,228
of which Furniture and vehicles: -€7,664
- Reserves +€99,626
up €99,626 (+34.4%), from €289,495 to €389,121
of which Distributable reserves: +€99,626
- Tax, wage and social debts +€21,343
up €21,343 (+417%), from €5,118 to €26,461
- Gross operating margin +€23,995
up €23,995 (+18.2%), from €132,022 to €156,016
- Taxes +€6,989
up €6,989 (+20.1%), from €34,783 to €41,772
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 | €347,538 | €464,167 | +€116,629 | +33.6% |
| Fixed assets | 21/28 | €19,362 | €11,304 | -€8,058 | -41.6% |
| Tangible fixed assets | 22/27 | €19,286 | €11,228 | -€8,058 | -41.8% |
| Furniture and vehicles | 24 | €16,098 | €8,434 | -€7,664 | -47.6% |
| Other tangible fixed assets | 26 | €3,188 | €2,794 | -€394 | -12.4% |
| Financial fixed assets | 28 | €77 | €77 | = | 0.0% |
| Current assets | 29/58 | €328,175 | €452,863 | +€124,688 | +38.0% |
| Amounts receivable within one year | 40/41 | €38,663 | €42,084 | +€3,421 | +8.8% |
| Trade receivables | 40 | €38,085 | €33,426 | -€4,659 | -12.2% |
| Other amounts receivable | 41 | €579 | €8,658 | +€8,080 | +1,396% |
| Cash at bank and in hand | 54/58 | €286,287 | €407,647 | +€121,360 | +42.4% |
| Deferred charges and accrued income | 490/1 | €3,225 | €3,132 | -€93 | -2.9% |
| Total equity and liabilities | 10/49 | €347,538 | €464,167 | +€116,629 | +33.6% |
| Equity | 10/15 | €309,580 | €409,206 | +€99,626 | +32.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €289,495 | €389,121 | +€99,626 | +34.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €289,495 | €389,121 | +€99,626 | +34.4% |
| Profit (loss) carried forward | 14 | €85 | €85 | = | 0.0% |
| Amounts payable | 17/49 | €37,957 | €54,961 | +€17,004 | +44.8% |
| Amounts payable after more than one year | 17 | €20,000 | €20,000 | = | 0.0% |
| Other amounts payable | 178/9 | €20,000 | €20,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,856 | €34,961 | +€17,105 | +95.8% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €10,456 | €7,925 | -€2,531 | -24.2% |
| Suppliers | 440/4 | €10,456 | €7,925 | -€2,531 | -24.2% |
| Advances received on contracts in progress | 46 | €1,077 | €0 | -€1,077 | -100% |
| Taxes, remuneration and social security | 45 | €5,118 | €26,461 | +€21,343 | +417% |
| Taxes | 450/3 | €5,118 | €26,461 | +€21,343 | +417% |
| Other amounts payable | 47/48 | €1,205 | €575 | -€629 | -52.2% |
| Accrued charges and deferred income | 492/3 | €101 | €0 | -€101 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,816 | €8,058 | +€242 | +3.1% |
| Other operating charges | 640/8 | €1,034 | €2,042 | +€1,008 | +97.5% |
| Gross operating margin | 9900 | €132,022 | €156,016 | +€23,995 | +18.2% |
| Operating profit (loss) | 9901 | €123,172 | €145,917 | +€22,744 | +18.5% |
| Financial income | 75/76B | €1,230 | €1,515 | +€284 | +23.1% |
| Recurring financial income | 75 | €1,230 | €1,515 | +€284 | +23.1% |
| Financial charges | 65/66B | €1,311 | €1,033 | -€278 | -21.2% |
| Recurring financial charges | 65 | €1,311 | €1,033 | -€278 | -21.2% |
| Profit (loss) for the period before taxes | 9903 | €123,092 | €146,398 | +€23,307 | +18.9% |
| Income taxes | 67/77 | €34,783 | €41,772 | +€6,989 | +20.1% |
| Profit (loss) for the period | 9904 | €88,308 | €104,626 | +€16,318 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €88,308 | €104,626 | +€16,318 | +18.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.