Atelier 4D-Architectes: what changed
Atelier 4D-Architectes
Largest movements
- Receivables within one year -€158,663
down €158,663 (-57.3%), from €277,016 to €118,353
of which Trade receivables: -€155,492
- Cash +€86,198
up €86,198 (+69.1%), from €124,701 to €210,899
mainly Receivables within one year (+€158,663) and Net result for the year (+€46,044)
- Tangible fixed assets -€22,031
down €22,031 (-43.3%), from €50,905 to €28,874
of which Other tangible fixed assets: -€12,762
- Trade debts -€65,752
down €65,752 (-75.0%), from €87,709 to €21,957
- Reserves -€31,000
down €31,000 (-20.8%), from €149,000 to €118,000
of which Distributable reserves: -€31,000
- Other debts +€27,498
up €27,498 (+28.0%), from €98,227 to €125,726
- Debts after one year -€12,850
down €12,850 (-34.6%), from €37,093 to €24,244
- Tax, wage and social debts -€9,005
down €9,005 (-24.2%), from €37,155 to €28,150
- Write-downs -€21,206
no longer reported in 2026 (was €21,206)
- Staff costs -€7,918
no longer reported in 2026 (was €7,918)
- Taxes +€6,316
up €6,316 (+49.6%), from €12,725 to €19,041
- Gross operating margin -€5,316
down €5,316 (-5.0%), from €105,928 to €100,611
- Other operating charges +€2,157
up €2,157 (+123%), from €1,760 to €3,918
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €457,951 | €361,739 | -€96,212 | -21.0% |
| Fixed assets | 21/28 | €50,905 | €28,874 | -€22,031 | -43.3% |
| Tangible fixed assets | 22/27 | €50,905 | €28,874 | -€22,031 | -43.3% |
| Plant, machinery and equipment | 23 | €10,194 | €7,742 | -€2,452 | -24.1% |
| Furniture and vehicles | 24 | €27,324 | €20,507 | -€6,817 | -24.9% |
| Other tangible fixed assets | 26 | €13,387 | €625 | -€12,762 | -95.3% |
| Current assets | 29/58 | €407,046 | €332,865 | -€74,181 | -18.2% |
| Amounts receivable within one year | 40/41 | €277,016 | €118,353 | -€158,663 | -57.3% |
| Trade receivables | 40 | €257,411 | €101,919 | -€155,492 | -60.4% |
| Other amounts receivable | 41 | €19,605 | €16,434 | -€3,171 | -16.2% |
| Cash at bank and in hand | 54/58 | €124,701 | €210,899 | +€86,198 | +69.1% |
| Deferred charges and accrued income | 490/1 | €5,330 | €3,613 | -€1,716 | -32.2% |
| Total equity and liabilities | 10/49 | €457,951 | €361,739 | -€96,212 | -21.0% |
| Equity | 10/15 | €172,359 | €141,403 | -€30,956 | -18.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €149,000 | €118,000 | -€31,000 | -20.8% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €147,000 | €116,000 | -€31,000 | -21.1% |
| Profit (loss) carried forward | 14 | €3,359 | €3,403 | +€44 | +1.3% |
| Amounts payable | 17/49 | €285,592 | €220,336 | -€65,256 | -22.8% |
| Amounts payable after more than one year | 17 | €37,093 | €24,244 | -€12,850 | -34.6% |
| Financial debts | 170/4 | €37,093 | €24,244 | -€12,850 | -34.6% |
| Amounts payable within one year | 42/48 | €248,498 | €196,092 | -€52,406 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €25,407 | €20,259 | -€5,148 | -20.3% |
| Trade debts | 44 | €87,709 | €21,957 | -€65,752 | -75.0% |
| Suppliers | 440/4 | €87,709 | €21,957 | -€65,752 | -75.0% |
| Taxes, remuneration and social security | 45 | €37,155 | €28,150 | -€9,005 | -24.2% |
| Taxes | 450/3 | €37,155 | €28,150 | -€9,005 | -24.2% |
| Other amounts payable | 47/48 | €98,227 | €125,726 | +€27,498 | +28.0% |
| Non-recurring operating income | 76A | €9,964 | €19,005 | +€9,040 | +90.7% |
| Remuneration, social security and pensions | 62 | €7,918 | - | -€7,918 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,425 | €28,019 | -€1,406 | -4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,206 | - | -€21,206 | |
| Other operating charges | 640/8 | €1,760 | €3,918 | +€2,157 | +123% |
| Gross operating margin | 9900 | €105,928 | €100,611 | -€5,316 | -5.0% |
| Operating profit (loss) | 9901 | €45,619 | €68,675 | +€23,056 | +50.5% |
| Financial income | 75/76B | €72 | - | -€72 | |
| Recurring financial income | 75 | €72 | - | -€72 | |
| Financial charges | 65/66B | €2,820 | €3,590 | +€770 | +27.3% |
| Recurring financial charges | 65 | €2,820 | €3,590 | +€770 | +27.3% |
| Profit (loss) for the period before taxes | 9903 | €42,871 | €65,085 | +€22,213 | +51.8% |
| Income taxes | 67/77 | €12,725 | €19,041 | +€6,316 | +49.6% |
| Profit (loss) for the period | 9904 | €30,146 | €46,044 | +€15,898 | +52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €30,146 | €46,044 | +€15,898 | +52.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.