AUDE 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.
AUDE ARCHITECTES
Largest movements
- Receivables within one year -€47,853
down €47,853 (-19.6%), from €244,688 to €196,836
of which Trade receivables: -€48,830
- Cash +€36,777
up €36,777 (+63.8%), from €57,688 to €94,465
mainly Receivables within one year (+€47,853) and Advances received (+€5,938)
- Deferred charges and accrued income +€3,310
up €3,310 (+19.8%), from €16,724 to €20,033
- Trade debts -€16,791
down €16,791 (-11.6%), from €145,143 to €128,352
- Advances received +€5,938
new in 2025: €5,938
- Profit (loss) carried forward +€3,336
up €3,336 (+7.9%), from €42,102 to €45,438
- Gross operating margin +€32,732
up €32,732, from -€27,510 to €5,222
- Financial charges -€4,269
down €4,269 (-85.7%), from €4,981 to €712
of which Non-recurring financial charges: -€4,164
- Financial income -€2,561
down €2,561 (-100.0%), from €2,561 to €0
of which Non-recurring financial income: -€2,559
- Taxes -€1,091
down €1,091 (-94.3%), from €1,157 to €66
- Depreciation -€942
down €942 (-60.0%), from €1,571 to €629
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 | €329,022 | €320,627 | -€8,395 | -2.6% |
| Fixed assets | 21/28 | €9,922 | €9,293 | -€629 | -6.3% |
| Tangible fixed assets | 22/27 | €922 | €293 | -€629 | -68.2% |
| Plant, machinery and equipment | 23 | €354 | - | -€354 | |
| Furniture and vehicles | 24 | €569 | €293 | -€275 | -48.4% |
| Financial fixed assets | 28 | €9,000 | €9,000 | = | 0.0% |
| Current assets | 29/58 | €319,099 | €311,334 | -€7,766 | -2.4% |
| Amounts receivable within one year | 40/41 | €244,688 | €196,836 | -€47,853 | -19.6% |
| Trade receivables | 40 | €241,732 | €192,902 | -€48,830 | -20.2% |
| Other amounts receivable | 41 | €2,956 | €3,934 | +€978 | +33.1% |
| Cash at bank and in hand | 54/58 | €57,688 | €94,465 | +€36,777 | +63.8% |
| Deferred charges and accrued income | 490/1 | €16,724 | €20,033 | +€3,310 | +19.8% |
| Total equity and liabilities | 10/49 | €329,022 | €320,627 | -€8,395 | -2.6% |
| Equity | 10/15 | €161,602 | €164,938 | +€3,336 | +2.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €99,500 | €99,500 | = | 0.0% |
| Distributable reserves | 133 | €99,500 | €99,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,102 | €45,438 | +€3,336 | +7.9% |
| Amounts payable | 17/49 | €167,420 | €155,689 | -€11,731 | -7.0% |
| Amounts payable within one year | 42/48 | €164,454 | €153,252 | -€11,202 | -6.8% |
| Financial debts | 43 | - | €317 | +€317 | |
| Credit institutions | 430/8 | - | €317 | +€317 | |
| Trade debts | 44 | €145,143 | €128,352 | -€16,791 | -11.6% |
| Suppliers | 440/4 | €145,143 | €128,352 | -€16,791 | -11.6% |
| Advances received on contracts in progress | 46 | - | €5,938 | +€5,938 | |
| Taxes, remuneration and social security | 45 | €18,128 | €18,470 | +€342 | +1.9% |
| Taxes | 450/3 | €18,128 | €18,470 | +€342 | +1.9% |
| Other amounts payable | 47/48 | €1,183 | €175 | -€1,008 | -85.2% |
| Accrued charges and deferred income | 492/3 | €2,966 | €2,437 | -€528 | -17.8% |
| Non-recurring operating income | 76A | - | €3,120 | +€3,120 | |
| Remuneration, social security and pensions | 62 | €78 | €80 | +€2 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,571 | €629 | -€942 | -60.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€27,510 | €5,222 | +€32,732 | |
| Operating profit (loss) | 9901 | -€29,547 | €4,114 | +€33,660 | |
| Financial income | 75/76B | €2,561 | €0 | -€2,561 | -100.0% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.4% |
| Non-recurring financial income | 76B | €2,559 | - | -€2,559 | |
| Financial charges | 65/66B | €4,981 | €712 | -€4,269 | -85.7% |
| Recurring financial charges | 65 | €413 | €308 | -€105 | -25.4% |
| Non-recurring financial charges | 66B | €4,568 | €404 | -€4,164 | -91.2% |
| Profit (loss) for the period before taxes | 9903 | -€31,966 | €3,402 | +€35,368 | |
| Income taxes | 67/77 | €1,157 | €66 | -€1,091 | -94.3% |
| Profit (loss) for the period | 9904 | -€33,123 | €3,336 | +€36,459 | |
| Profit (loss) for the period to be appropriated | 9905 | -€33,123 | €3,336 | +€36,459 |
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 9 October 2026 via checked.be.