AS BUILT -ARCHITECTS: 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.
AS BUILT -ARCHITECTS
Largest movements
- Cash -€23,096
down €23,096 (-80.8%), from €28,592 to €5,496
mainly Contributions, distributions and other (-€16,000) and Trade debts (-€10,644)
- Receivables within one year +€10,603
up €10,603 (+15.3%), from €69,088 to €79,690
of which Other amounts receivable: +€9,032
- Deferred charges and accrued income -€2,898
no longer reported in 2025 (was €2,898)
- Tangible fixed assets -€1,110
down €1,110 (-85.2%), from €1,303 to €193
- Trade debts -€10,644
down €10,644 (-35.4%), from €30,049 to €19,405
- Reserves -€9,010
down €9,010 (-18.4%), from €48,900 to €39,890
of which Distributable reserves: -€7,150
- Other debts +€4,967
up €4,967 (+72.7%), from €6,830 to €11,797
- Accrued charges and deferred income -€1,950
no longer reported in 2025 (was €1,950)
- Gross operating margin -€21,131
down €21,131 (-61.8%), from €34,217 to €13,086
- Taxes -€3,782
down €3,782 (-47.1%), from €8,025 to €4,243
- Financial income -€376
down €376 (-99.9%), from €376 to €0
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.
Cash bridge derived
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 | €101,881 | €85,379 | -€16,501 | -16.2% |
| Fixed assets | 21/28 | €1,303 | €193 | -€1,110 | -85.2% |
| Tangible fixed assets | 22/27 | €1,303 | €193 | -€1,110 | -85.2% |
| Furniture and vehicles | 24 | €1,303 | €193 | -€1,110 | -85.2% |
| Current assets | 29/58 | €100,578 | €85,187 | -€15,391 | -15.3% |
| Amounts receivable within one year | 40/41 | €69,088 | €79,690 | +€10,603 | +15.3% |
| Trade receivables | 40 | €67,583 | €69,153 | +€1,570 | +2.3% |
| Other amounts receivable | 41 | €1,505 | €10,537 | +€9,032 | +600.2% |
| Cash at bank and in hand | 54/58 | €28,592 | €5,496 | -€23,096 | -80.8% |
| Deferred charges and accrued income | 490/1 | €2,898 | - | -€2,898 | |
| Total equity and liabilities | 10/49 | €101,881 | €85,379 | -€16,501 | -16.2% |
| Equity | 10/15 | €55,102 | €46,102 | -€9,000 | -16.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €48,900 | €39,890 | -€9,010 | -18.4% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €47,040 | €39,890 | -€7,150 | -15.2% |
| Profit (loss) carried forward | 14 | €2 | €12 | +€10 | +543.5% |
| Amounts payable | 17/49 | €46,779 | €39,277 | -€7,502 | -16.0% |
| Amounts payable within one year | 42/48 | €44,829 | €39,277 | -€5,552 | -12.4% |
| Trade debts | 44 | €30,049 | €19,405 | -€10,644 | -35.4% |
| Suppliers | 440/4 | €30,049 | €19,405 | -€10,644 | -35.4% |
| Taxes, remuneration and social security | 45 | €7,950 | €8,074 | +€125 | +1.6% |
| Taxes | 450/3 | €7,950 | €8,074 | +€125 | +1.6% |
| Other amounts payable | 47/48 | €6,830 | €11,797 | +€4,967 | +72.7% |
| Accrued charges and deferred income | 492/3 | €1,950 | - | -€1,950 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,110 | €1,110 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €400 | +€15 | +4.0% |
| Gross operating margin | 9900 | €34,217 | €13,086 | -€21,131 | -61.8% |
| Operating profit (loss) | 9901 | €32,722 | €11,576 | -€21,147 | -64.6% |
| Financial income | 75/76B | €376 | €0 | -€376 | -99.9% |
| Recurring financial income | 75 | €376 | €0 | -€376 | -99.9% |
| Financial charges | 65/66B | €268 | €333 | +€65 | +24.3% |
| Recurring financial charges | 65 | €268 | €333 | +€65 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €32,831 | €11,243 | -€21,587 | -65.8% |
| Income taxes | 67/77 | €8,025 | €4,243 | -€3,782 | -47.1% |
| Profit (loss) for the period | 9904 | €24,806 | €7,000 | -€17,805 | -71.8% |
| Profit (loss) for the period to be appropriated | 9905 | €24,806 | €7,000 | -€17,805 | -71.8% |
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 9 October 2026 via checked.be.