ARTEL, Architecte: 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.
ARTEL, Architecte
Largest movements
- Receivables within one year -€3,167
down €3,167 (-97.0%), from €3,265 to €98
of which Trade receivables: -€1,776
- Other debts +€3,461
up €3,461 (+33.4%), from €10,368 to €13,829
- Profit (loss) carried forward -€2,577
down €2,577 (-6.2%), from -€41,803 to -€44,379
- Short-term financial debts -€2,424
down €2,424 (-24.3%), from €9,954 to €7,530
- Trade debts -€1,628
down €1,628 (-27.1%), from €6,011 to €4,382
- Gross operating margin +€7,679
up €7,679 (+89.9%), from -€8,541 to -€862
- Financial charges -€101
down €101 (-5.5%), from €1,816 to €1,715
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,265 | €98 | -€3,167 | -97.0% |
| Current assets | 29/58 | €3,265 | €98 | -€3,167 | -97.0% |
| Amounts receivable within one year | 40/41 | €3,265 | €98 | -€3,167 | -97.0% |
| Trade receivables | 40 | €1,776 | €0 | -€1,776 | -100% |
| Other amounts receivable | 41 | €1,489 | €98 | -€1,391 | -93.4% |
| Total equity and liabilities | 10/49 | €3,265 | €98 | -€3,167 | -97.0% |
| Equity | 10/15 | -€23,067 | -€25,644 | -€2,577 | -11.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135 | €135 | = | 0.0% |
| Non-distributable reserves | 130/1 | €135 | €135 | = | 0.0% |
| Reserves not available under the articles | 1311 | €135 | €135 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,803 | -€44,379 | -€2,577 | -6.2% |
| Amounts payable | 17/49 | €26,332 | €25,742 | -€591 | -2.2% |
| Amounts payable within one year | 42/48 | €26,332 | €25,742 | -€591 | -2.2% |
| Financial debts | 43 | €9,954 | €7,530 | -€2,424 | -24.3% |
| Credit institutions | 430/8 | €9,954 | €7,530 | -€2,424 | -24.3% |
| Trade debts | 44 | €6,011 | €4,382 | -€1,628 | -27.1% |
| Suppliers | 440/4 | €6,011 | €4,382 | -€1,628 | -27.1% |
| Other amounts payable | 47/48 | €10,368 | €13,829 | +€3,461 | +33.4% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€8,541 | -€862 | +€7,679 | +89.9% |
| Operating profit (loss) | 9901 | -€8,541 | -€862 | +€7,679 | +89.9% |
| Financial charges | 65/66B | €1,816 | €1,715 | -€101 | -5.5% |
| Recurring financial charges | 65 | €1,816 | €1,715 | -€101 | -5.5% |
| Profit (loss) for the period before taxes | 9903 | -€10,356 | -€2,577 | +€7,780 | +75.1% |
| Profit (loss) for the period | 9904 | -€10,356 | -€2,577 | +€7,780 | +75.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,356 | -€2,577 | +€7,780 | +75.1% |
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 24 October 2026 via checked.be.