Artera Architectes: 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.
Artera Architectes
Largest movements
- Receivables within one year -€79,172
down €79,172 (-89.5%), from €88,484 to €9,312
of which Trade receivables: -€77,595
- Cash +€73,817
up €73,817 (+300%), from €24,620 to €98,437
mainly Receivables within one year (+€79,172) and Depreciation (+€26,057)
- Tangible fixed assets +€17,146
up €17,146 (+4.9%), from €352,656 to €369,801
of which Furniture and vehicles: +€27,638
- Trade debts -€32,712
down €32,712 (-63.1%), from €51,838 to €19,126
- Accrued charges and deferred income +€25,510
up €25,510 (+3,044%), from €838 to €26,348
- Debts after one year -€17,302
down €17,302 (-6.8%), from €253,630 to €236,328
- Reserves +€15,116
up €15,116 (+11.6%), from €130,288 to €145,405
- Tax, wage and social debts +€13,244
up €13,244 (+195%), from €6,803 to €20,047
of which Taxes: +€13,594
- Gross operating margin +€12,540
up €12,540 (+26.3%), from €47,763 to €60,302
- Depreciation +€11,649
up €11,649 (+80.9%), from €14,408 to €26,057
- Taxes +€4,369
up €4,369 (+184%), from €2,370 to €6,739
- Financial charges +€845
up €845 (+8.1%), from €10,426 to €11,271
- Other operating charges -€744
down €744 (-39.9%), from €1,864 to €1,119
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 | €470,128 | €482,416 | +€12,289 | +2.6% |
| Fixed assets | 21/28 | €352,706 | €369,861 | +€17,156 | +4.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €352,656 | €369,801 | +€17,146 | +4.9% |
| Land and buildings | 22 | €338,031 | €328,064 | -€9,967 | -2.9% |
| Plant, machinery and equipment | 23 | €2,101 | €1,576 | -€525 | -25.0% |
| Furniture and vehicles | 24 | €12,523 | €40,162 | +€27,638 | +221% |
| Financial fixed assets | 28 | €50 | €60 | +€10 | +20.0% |
| Current assets | 29/58 | €117,422 | €112,555 | -€4,867 | -4.1% |
| Amounts receivable within one year | 40/41 | €88,484 | €9,312 | -€79,172 | -89.5% |
| Trade receivables | 40 | €86,908 | €9,312 | -€77,595 | -89.3% |
| Other amounts receivable | 41 | €1,577 | - | -€1,577 | |
| Cash at bank and in hand | 54/58 | €24,620 | €98,437 | +€73,817 | +300% |
| Deferred charges and accrued income | 490/1 | €4,318 | €4,806 | +€488 | +11.3% |
| Total equity and liabilities | 10/49 | €470,128 | €482,416 | +€12,289 | +2.6% |
| Equity | 10/15 | €139,574 | €154,691 | +€15,116 | +10.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €130,288 | €145,405 | +€15,116 | +11.6% |
| Distributable reserves | 133 | €130,288 | €145,405 | +€15,116 | +11.6% |
| Profit (loss) carried forward | 14 | €3,086 | €3,086 | = | 0.0% |
| Amounts payable | 17/49 | €330,553 | €327,725 | -€2,828 | -0.9% |
| Amounts payable after more than one year | 17 | €253,630 | €236,328 | -€17,302 | -6.8% |
| Financial debts | 170/4 | €253,630 | €236,328 | -€17,302 | -6.8% |
| Amounts payable within one year | 42/48 | €76,085 | €65,049 | -€11,036 | -14.5% |
| Current portion of amounts payable after more than one year | 42 | €17,443 | €18,153 | +€710 | +4.1% |
| Trade debts | 44 | €51,838 | €19,126 | -€32,712 | -63.1% |
| Suppliers | 440/4 | €51,838 | €19,126 | -€32,712 | -63.1% |
| Taxes, remuneration and social security | 45 | €6,803 | €20,047 | +€13,244 | +195% |
| Taxes | 450/3 | €3,828 | €17,422 | +€13,594 | +355% |
| Remuneration and social security | 454/9 | €2,975 | €2,625 | -€350 | -11.8% |
| Other amounts payable | 47/48 | - | €7,722 | +€7,722 | |
| Accrued charges and deferred income | 492/3 | €838 | €26,348 | +€25,510 | +3,044% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,408 | €26,057 | +€11,649 | +80.9% |
| Other operating charges | 640/8 | €1,864 | €1,119 | -€744 | -39.9% |
| Gross operating margin | 9900 | €47,763 | €60,302 | +€12,540 | +26.3% |
| Operating profit (loss) | 9901 | €31,491 | €33,126 | +€1,635 | +5.2% |
| Financial income | 75/76B | €32 | - | -€32 | |
| Recurring financial income | 75 | €32 | - | -€32 | |
| Financial charges | 65/66B | €10,426 | €11,271 | +€845 | +8.1% |
| Recurring financial charges | 65 | €10,426 | €11,271 | +€845 | +8.1% |
| Profit (loss) for the period before taxes | 9903 | €21,098 | €21,855 | +€757 | +3.6% |
| Income taxes | 67/77 | €2,370 | €6,739 | +€4,369 | +184% |
| Profit (loss) for the period | 9904 | €18,728 | €15,116 | -€3,612 | -19.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,728 | €15,116 | -€3,612 | -19.3% |
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 17 October 2026 via checked.be.