"ASSOCIATION-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.
"ASSOCIATION-ARCHITECTES"
Largest movements
- Cash +€28,259
up €28,259 (+95.7%), from €29,543 to €57,802
mainly Debts after one year (+€42,127) and Net result for the year (+€38,795)
- Tangible fixed assets -€12,823
down €12,823 (-30.3%), from €42,288 to €29,465
of which Furniture and vehicles: -€11,597
- Receivables within one year -€8,980
down €8,980 (-6.9%), from €130,212 to €121,232
of which Trade receivables: -€13,620
- Deferred charges and accrued income -€2,509
down €2,509 (-19.2%), from €13,092 to €10,583
- Debts after one year +€42,127
new in 2025: €42,127
- Other debts -€35,599
down €35,599 (-51.2%), from €69,572 to €33,972
- Trade debts -€27,261
down €27,261 (-69.3%), from €39,333 to €12,072
- Reserves +€15,483
up €15,483 (+131%), from €11,846 to €27,329
of which Distributable reserves: +€15,483
- Current portion of long-term debt +€7,708
up €7,708 (+74.7%), from €10,324 to €18,032
- Gross operating margin -€15,922
down €15,922 (-18.6%), from €85,758 to €69,836
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 | €215,221 | €219,168 | +€3,947 | +1.8% |
| Fixed assets | 21/28 | €42,375 | €29,552 | -€12,823 | -30.3% |
| Tangible fixed assets | 22/27 | €42,288 | €29,465 | -€12,823 | -30.3% |
| Furniture and vehicles | 24 | €20,163 | €8,567 | -€11,597 | -57.5% |
| Other tangible fixed assets | 26 | €22,125 | €20,899 | -€1,226 | -5.5% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €172,847 | €189,616 | +€16,769 | +9.7% |
| Amounts receivable within one year | 40/41 | €130,212 | €121,232 | -€8,980 | -6.9% |
| Trade receivables | 40 | €26,201 | €12,580 | -€13,620 | -52.0% |
| Other amounts receivable | 41 | €104,011 | €108,651 | +€4,640 | +4.5% |
| Cash at bank and in hand | 54/58 | €29,543 | €57,802 | +€28,259 | +95.7% |
| Deferred charges and accrued income | 490/1 | €13,092 | €10,583 | -€2,509 | -19.2% |
| Total equity and liabilities | 10/49 | €215,221 | €219,168 | +€3,947 | +1.8% |
| Equity | 10/15 | €85,440 | €100,923 | +€15,483 | +18.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,846 | €27,329 | +€15,483 | +131% |
| Non-distributable reserves | 130/1 | €1,559 | €1,559 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,559 | €1,559 | = | 0.0% |
| Distributable reserves | 133 | €10,287 | €25,770 | +€15,483 | +151% |
| Profit (loss) carried forward | 14 | €54,994 | €54,994 | = | 0.0% |
| Amounts payable | 17/49 | €129,781 | €118,244 | -€11,537 | -8.9% |
| Amounts payable after more than one year | 17 | - | €42,127 | +€42,127 | |
| Financial debts | 170/4 | - | €42,127 | +€42,127 | |
| Amounts payable within one year | 42/48 | €126,281 | €76,117 | -€50,163 | -39.7% |
| Current portion of amounts payable after more than one year | 42 | €10,324 | €18,032 | +€7,708 | +74.7% |
| Trade debts | 44 | €39,333 | €12,072 | -€27,261 | -69.3% |
| Suppliers | 440/4 | €39,333 | €12,072 | -€27,261 | -69.3% |
| Taxes, remuneration and social security | 45 | €7,052 | €12,041 | +€4,989 | +70.7% |
| Taxes | 450/3 | €7,052 | €12,041 | +€4,989 | +70.7% |
| Other amounts payable | 47/48 | €69,572 | €33,972 | -€35,599 | -51.2% |
| Accrued charges and deferred income | 492/3 | €3,500 | - | -€3,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,227 | €12,823 | +€596 | +4.9% |
| Other operating charges | 640/8 | €1,440 | €1,293 | -€147 | -10.2% |
| Gross operating margin | 9900 | €85,758 | €69,836 | -€15,922 | -18.6% |
| Operating profit (loss) | 9901 | €72,091 | €55,720 | -€16,371 | -22.7% |
| Financial income | 75/76B | €10 | €36 | +€26 | +277% |
| Recurring financial income | 75 | €10 | €36 | +€26 | +277% |
| Financial charges | 65/66B | €1,629 | €2,280 | +€651 | +40.0% |
| Recurring financial charges | 65 | €1,629 | €2,280 | +€651 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €70,472 | €53,476 | -€16,996 | -24.1% |
| Income taxes | 67/77 | €15,477 | €14,681 | -€797 | -5.1% |
| Profit (loss) for the period | 9904 | €54,994 | €38,795 | -€16,199 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €54,994 | €38,795 | -€16,199 | -29.5% |
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 23 October 2026 via checked.be.