ARW Architecten: 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.
ARW Architecten
Largest movements
- Tangible fixed assets +€28,984
up €28,984 (+5.3%), from €551,381 to €580,364
of which Plant, machinery and equipment: +€58,128
- Receivables within one year +€13,487
up €13,487 (+3.5%), from €384,530 to €398,016
of which Trade receivables: +€31,014
- Cash +€12,144
up €12,144 (+16.6%), from €73,040 to €85,184
mainly Other debts (+€121,127) and Net result for the year (+€67,841)
- Other debts +€121,127
up €121,127 (+204%), from €59,300 to €180,427
- Reserves -€48,200
down €48,200 (-12.6%), from €382,860 to €334,660
- Trade debts -€31,025
down €31,025 (-30.1%), from €103,118 to €72,093
- Tax, wage and social debts +€27,759
up €27,759 (+25.0%), from €110,996 to €138,755
of which Taxes: +€21,761
- Debts after one year -€22,336
down €22,336 (-6.4%), from €350,191 to €327,855
- Gross operating margin +€53,329
up €53,329 (+12.8%), from €415,017 to €468,346
- Staff costs +€46,751
up €46,751 (+20.0%), from €233,957 to €280,708
- Depreciation +€15,089
up €15,089 (+31.8%), from €47,377 to €62,466
- Other operating charges -€10,412
down €10,412 (-62.7%), from €16,598 to €6,186
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 | €1,066,218 | €1,111,754 | +€45,536 | +4.3% |
| Fixed assets | 21/28 | €560,721 | €589,704 | +€28,984 | +5.2% |
| Tangible fixed assets | 22/27 | €551,381 | €580,364 | +€28,984 | +5.3% |
| Land and buildings | 22 | €355,919 | €330,739 | -€25,180 | -7.1% |
| Plant, machinery and equipment | 23 | €186,316 | €244,443 | +€58,128 | +31.2% |
| Furniture and vehicles | 24 | €9,146 | €5,182 | -€3,964 | -43.3% |
| Financial fixed assets | 28 | €9,340 | €9,340 | = | 0.0% |
| Current assets | 29/58 | €505,497 | €522,050 | +€16,552 | +3.3% |
| Amounts receivable within one year | 40/41 | €384,530 | €398,016 | +€13,487 | +3.5% |
| Trade receivables | 40 | €364,953 | €395,966 | +€31,014 | +8.5% |
| Other amounts receivable | 41 | €19,577 | €2,050 | -€17,527 | -89.5% |
| Current investments | 50/53 | €25,000 | €25,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €73,040 | €85,184 | +€12,144 | +16.6% |
| Deferred charges and accrued income | 490/1 | €22,928 | €13,849 | -€9,078 | -39.6% |
| Total equity and liabilities | 10/49 | €1,066,218 | €1,111,754 | +€45,536 | +4.3% |
| Equity | 10/15 | €407,661 | €359,501 | -€48,159 | -11.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €382,860 | €334,660 | -€48,200 | -12.6% |
| Distributable reserves | 133 | €382,860 | €334,660 | -€48,200 | -12.6% |
| Profit (loss) carried forward | 14 | €6,201 | €6,241 | +€41 | +0.7% |
| Amounts payable | 17/49 | €658,557 | €752,253 | +€93,695 | +14.2% |
| Amounts payable after more than one year | 17 | €350,191 | €327,855 | -€22,336 | -6.4% |
| Financial debts | 170/4 | €350,191 | €327,855 | -€22,336 | -6.4% |
| Amounts payable within one year | 42/48 | €308,366 | €424,398 | +€116,032 | +37.6% |
| Current portion of amounts payable after more than one year | 42 | €21,419 | €22,336 | +€917 | +4.3% |
| Financial debts | 43 | €13,532 | €10,786 | -€2,746 | -20.3% |
| Credit institutions | 430/8 | €13,532 | €10,786 | -€2,746 | -20.3% |
| Trade debts | 44 | €103,118 | €72,093 | -€31,025 | -30.1% |
| Suppliers | 440/4 | €103,118 | €72,093 | -€31,025 | -30.1% |
| Taxes, remuneration and social security | 45 | €110,996 | €138,755 | +€27,759 | +25.0% |
| Taxes | 450/3 | €69,285 | €91,046 | +€21,761 | +31.4% |
| Remuneration and social security | 454/9 | €41,711 | €47,710 | +€5,998 | +14.4% |
| Other amounts payable | 47/48 | €59,300 | €180,427 | +€121,127 | +204% |
| Non-recurring operating income | 76A | €3,285 | €40 | -€3,245 | -98.8% |
| Remuneration, social security and pensions | 62 | €233,957 | €280,708 | +€46,751 | +20.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,377 | €62,466 | +€15,089 | +31.8% |
| Other operating charges | 640/8 | €16,598 | €6,186 | -€10,412 | -62.7% |
| Gross operating margin | 9900 | €415,017 | €468,346 | +€53,329 | +12.8% |
| Operating profit (loss) | 9901 | €117,085 | €118,986 | +€1,901 | +1.6% |
| Financial income | 75/76B | €895 | €321 | -€574 | -64.1% |
| Recurring financial income | 75 | €895 | €321 | -€574 | -64.1% |
| Financial charges | 65/66B | €20,575 | €17,342 | -€3,233 | -15.7% |
| Recurring financial charges | 65 | €20,575 | €17,342 | -€3,233 | -15.7% |
| Profit (loss) for the period before taxes | 9903 | €97,405 | €101,965 | +€4,560 | +4.7% |
| Income taxes | 67/77 | €34,341 | €34,125 | -€216 | -0.6% |
| Profit (loss) for the period | 9904 | €63,064 | €67,841 | +€4,777 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €63,064 | €67,841 | +€4,777 | +7.6% |
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.