ARTTEC, ARCHITECTENBURO: 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.
ARTTEC, ARCHITECTENBURO
Largest movements
- Current investments +€69,940
up €69,940 (+69.5%), from €100,623 to €170,563
- Receivables within one year +€55,030
up €55,030 (+24.7%), from €222,953 to €277,983
of which Other amounts receivable: +€43,323
- Tangible fixed assets -€28,110
down €28,110 (-28.7%), from €97,783 to €69,674
of which Furniture and vehicles: -€17,063
- Reserves +€115,525
up €115,525 (+30.4%), from €380,044 to €495,569
of which Distributable reserves: +€115,525
- Tax, wage and social debts -€22,312
down €22,312 (-57.1%), from €39,049 to €16,737
of which Remuneration and social security: -€12,430
- Current portion of long-term debt -€13,682
no longer reported in 2025 (was €13,682)
- Trade debts +€8,468
up €8,468 (+55.9%), from €15,147 to €23,615
- Gross operating margin +€96,155
up €96,155 (+71.8%), from €133,832 to €229,987
- Taxes +€38,222
up €38,222 (+225%), from €16,985 to €55,207
- Staff costs -€22,676
down €22,676 (-28.1%), from €80,604 to €57,928
- Depreciation -€8,413
down €8,413 (-90.0%), from €9,349 to €936
- Financial income +€3,313
up €3,313 (+372%), from €889 to €4,202
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 | €466,515 | €554,513 | +€87,998 | +18.9% |
| Fixed assets | 21/28 | €97,783 | €69,674 | -€28,110 | -28.7% |
| Tangible fixed assets | 22/27 | €97,783 | €69,674 | -€28,110 | -28.7% |
| Land and buildings | 22 | €12,500 | €12,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €68,220 | €57,174 | -€11,046 | -16.2% |
| Furniture and vehicles | 24 | €17,063 | - | -€17,063 | |
| Current assets | 29/58 | €368,731 | €484,839 | +€116,108 | +31.5% |
| Amounts receivable within one year | 40/41 | €222,953 | €277,983 | +€55,030 | +24.7% |
| Trade receivables | 40 | €8,049 | €19,756 | +€11,707 | +145% |
| Other amounts receivable | 41 | €214,904 | €258,227 | +€43,323 | +20.2% |
| Current investments | 50/53 | €100,623 | €170,563 | +€69,940 | +69.5% |
| Cash at bank and in hand | 54/58 | €39,884 | €34,613 | -€5,271 | -13.2% |
| Deferred charges and accrued income | 490/1 | €5,271 | €1,680 | -€3,591 | -68.1% |
| Total equity and liabilities | 10/49 | €466,515 | €554,513 | +€87,998 | +18.9% |
| Equity | 10/15 | €398,636 | €514,161 | +€115,525 | +29.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Capital | 10 | €18,592 | €18,592 | = | 0.0% |
| Issued capital | 100 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €380,044 | €495,569 | +€115,525 | +30.4% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €378,185 | €493,710 | +€115,525 | +30.5% |
| Amounts payable | 17/49 | €67,878 | €40,351 | -€27,527 | -40.6% |
| Amounts payable within one year | 42/48 | €67,878 | €40,351 | -€27,527 | -40.6% |
| Current portion of amounts payable after more than one year | 42 | €13,682 | - | -€13,682 | |
| Trade debts | 44 | €15,147 | €23,615 | +€8,468 | +55.9% |
| Suppliers | 440/4 | €15,147 | €23,615 | +€8,468 | +55.9% |
| Taxes, remuneration and social security | 45 | €39,049 | €16,737 | -€22,312 | -57.1% |
| Taxes | 450/3 | €26,618 | €16,737 | -€9,882 | -37.1% |
| Remuneration and social security | 454/9 | €12,430 | - | -€12,430 | |
| Non-recurring operating income | 76A | - | €137,287 | +€137,287 | |
| Remuneration, social security and pensions | 62 | €80,604 | €57,928 | -€22,676 | -28.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,349 | €936 | -€8,413 | -90.0% |
| Other operating charges | 640/8 | €3,958 | €4,020 | +€62 | +1.6% |
| Gross operating margin | 9900 | €133,832 | €229,987 | +€96,155 | +71.8% |
| Operating profit (loss) | 9901 | €39,921 | €167,103 | +€127,182 | +319% |
| Financial income | 75/76B | €889 | €4,202 | +€3,313 | +372% |
| Recurring financial income | 75 | €889 | €4,202 | +€3,313 | +372% |
| Financial charges | 65/66B | €726 | €573 | -€153 | -21.0% |
| Recurring financial charges | 65 | €726 | €573 | -€153 | -21.0% |
| Profit (loss) for the period before taxes | 9903 | €40,084 | €170,732 | +€130,648 | +326% |
| Income taxes | 67/77 | €16,985 | €55,207 | +€38,222 | +225% |
| Profit (loss) for the period | 9904 | €23,099 | €115,525 | +€92,426 | +400% |
| Profit (loss) for the period to be appropriated | 9905 | €23,099 | €115,525 | +€92,426 | +400% |
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 25 October 2026 via checked.be.