ASJ CONCEPT ARCHITECTURE: 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.
ASJ CONCEPT ARCHITECTURE
Largest movements
- Tangible fixed assets -€14,216
down €14,216 (-38.8%), from €36,626 to €22,410
of which Furniture and vehicles: -€7,394
- Cash -€12,948
down €12,948 (-69.6%), from €18,613 to €5,666
mainly Trade debts (-€28,055) and Net result for the year (-€8,546)
- Receivables within one year -€10,722
down €10,722 (-11.5%), from €93,233 to €82,511
of which Trade receivables: -€10,722
- Trade debts -€28,055
down €28,055 (-60.8%), from €46,138 to €18,083
- Other debts +€13,102
up €13,102 (+573%), from €2,286 to €15,388
- Profit (loss) carried forward -€8,546
down €8,546 (-19.7%), from €43,361 to €34,815
- Accrued charges and deferred income -€7,387
no longer reported in 2025 (was €7,387)
- Tax, wage and social debts -€3,456
down €3,456 (-17.8%), from €19,416 to €15,960
- Gross operating margin -€16,592
down €16,592 (-60.4%), from €27,461 to €10,869
- Taxes -€3,612
down €3,612 (-87.8%), from €4,115 to €502
- Depreciation -€2,368
down €2,368 (-13.3%), from €17,807 to €15,438
- Other operating charges +€475
up €475 (+91.4%), from €520 to €995
- Staff costs +€432
no longer reported in 2025 (was -€432)
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 | €148,482 | €110,597 | -€37,885 | -25.5% |
| Fixed assets | 21/28 | €36,626 | €22,410 | -€14,216 | -38.8% |
| Tangible fixed assets | 22/27 | €36,626 | €22,410 | -€14,216 | -38.8% |
| Land and buildings | 22 | €981 | €839 | -€142 | -14.5% |
| Plant, machinery and equipment | 23 | €121 | - | -€121 | |
| Furniture and vehicles | 24 | €17,404 | €10,010 | -€7,394 | -42.5% |
| Other tangible fixed assets | 26 | €18,120 | €11,561 | -€6,559 | -36.2% |
| Current assets | 29/58 | €111,856 | €88,187 | -€23,669 | -21.2% |
| Amounts receivable within one year | 40/41 | €93,233 | €82,511 | -€10,722 | -11.5% |
| Trade receivables | 40 | €86,689 | €75,968 | -€10,722 | -12.4% |
| Other amounts receivable | 41 | €6,543 | €6,543 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,613 | €5,666 | -€12,948 | -69.6% |
| Deferred charges and accrued income | 490/1 | €10 | €10 | +€0 | +1.5% |
| Total equity and liabilities | 10/49 | €148,482 | €110,597 | -€37,885 | -25.5% |
| Equity | 10/15 | €68,821 | €60,275 | -€8,546 | -12.4% |
| Reserves | 13 | €25,460 | €25,460 | = | 0.0% |
| Distributable reserves | 133 | €25,460 | €25,460 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,361 | €34,815 | -€8,546 | -19.7% |
| Amounts payable | 17/49 | €79,661 | €50,322 | -€29,339 | -36.8% |
| Amounts payable after more than one year | 17 | €891 | - | -€891 | |
| Financial debts | 170/4 | €891 | - | -€891 | |
| Amounts payable within one year | 42/48 | €71,383 | €50,322 | -€21,061 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €3,542 | €891 | -€2,651 | -74.8% |
| Trade debts | 44 | €46,138 | €18,083 | -€28,055 | -60.8% |
| Suppliers | 440/4 | €46,138 | €18,083 | -€28,055 | -60.8% |
| Taxes, remuneration and social security | 45 | €19,416 | €15,960 | -€3,456 | -17.8% |
| Taxes | 450/3 | €19,416 | €15,960 | -€3,456 | -17.8% |
| Other amounts payable | 47/48 | €2,286 | €15,388 | +€13,102 | +573% |
| Accrued charges and deferred income | 492/3 | €7,387 | - | -€7,387 | |
| Remuneration, social security and pensions | 62 | -€432 | - | +€432 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,807 | €15,438 | -€2,368 | -13.3% |
| Other operating charges | 640/8 | €520 | €995 | +€475 | +91.4% |
| Gross operating margin | 9900 | €27,461 | €10,869 | -€16,592 | -60.4% |
| Operating profit (loss) | 9901 | €9,566 | -€5,564 | -€15,130 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €2,819 | €2,479 | -€340 | -12.1% |
| Recurring financial charges | 65 | €2,819 | €2,479 | -€340 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €6,750 | -€8,043 | -€14,793 | |
| Income taxes | 67/77 | €4,115 | €502 | -€3,612 | -87.8% |
| Profit (loss) for the period | 9904 | €2,635 | -€8,546 | -€11,181 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,635 | -€8,546 | -€11,181 |
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 28 October 2026 via checked.be.