AV-ARCHITECTS: what changed
Two fiscal 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.
AV-ARCHITECTS
Largest movements
- Cash +€18,923
up €18,923 (+192.1%), from €9,850 to €28,772
mainly Depreciation (+€32,323) and Net result for the year (+€29,707)
- Receivables within one year +€15,483
up €15,483 (+90.6%), from €17,091 to €32,574
of which Other amounts receivable: +€16,693
- Tangible fixed assets +€14,793
up €14,793 (+6.8%), from €218,247 to €233,040
of which Other tangible fixed assets: +€24,861
- Intangible fixed assets -€14,000
down €14,000 (-28.6%), from €49,000 to €35,000
- Profit (loss) carried forward +€29,707
up €29,707, from -€26,822 to €2,885
- Trade debts +€15,272
up €15,272 (+80.8%), from €18,904 to €34,175
- Reserves -€10,000
down €10,000 (-12.1%), from €82,363 to €72,363
- Debts after one year -€7,768
down €7,768 (-4.0%), from €195,713 to €187,945
- Other debts +€5,951
up €5,951 (+167.6%), from €3,549 to €9,500
- Gross operating margin +€73,329
up €73,329 (+387.9%), from €18,904 to €92,233
- Other operating charges +€9,876
up €9,876 (+2549.7%), from €387 to €10,263
- Depreciation +€7,615
up €7,615 (+30.8%), from €24,708 to €32,323
- Write-downs -€2,842
no longer reported in 2025 (was €2,842)
- Financial charges +€1,965
up €1,965 (+23.4%), from €8,394 to €10,359
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 | €305,594 | €339,788 | +€34,193 | +11.2% |
| Fixed assets | 21/28 | €268,853 | €269,646 | +€793 | +0.3% |
| Intangible fixed assets | 21 | €49,000 | €35,000 | -€14,000 | -28.6% |
| Tangible fixed assets | 22/27 | €218,247 | €233,040 | +€14,793 | +6.8% |
| Land and buildings | 22 | €131,509 | €125,076 | -€6,433 | -4.9% |
| Plant, machinery and equipment | 23 | €82,456 | €77,803 | -€4,653 | -5.6% |
| Furniture and vehicles | 24 | €4,282 | €5,300 | +€1,018 | +23.8% |
| Other tangible fixed assets | 26 | - | €24,861 | +€24,861 | |
| Financial fixed assets | 28 | €1,606 | €1,606 | = | 0.0% |
| Current assets | 29/58 | €36,742 | €70,142 | +€33,400 | +90.9% |
| Amounts receivable within one year | 40/41 | €17,091 | €32,574 | +€15,483 | +90.6% |
| Trade receivables | 40 | €14,680 | €13,470 | -€1,210 | -8.2% |
| Other amounts receivable | 41 | €2,411 | €19,104 | +€16,693 | +692.3% |
| Cash at bank and in hand | 54/58 | €9,850 | €28,772 | +€18,923 | +192.1% |
| Deferred charges and accrued income | 490/1 | €9,801 | €8,796 | -€1,005 | -10.3% |
| Total equity and liabilities | 10/49 | €305,594 | €339,788 | +€34,193 | +11.2% |
| Equity | 10/15 | €74,141 | €93,848 | +€19,707 | +26.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €82,363 | €72,363 | -€10,000 | -12.1% |
| Distributable reserves | 133 | €82,363 | €72,363 | -€10,000 | -12.1% |
| Profit (loss) carried forward | 14 | -€26,822 | €2,885 | +€29,707 | |
| Amounts payable | 17/49 | €231,454 | €245,940 | +€14,487 | +6.3% |
| Amounts payable after more than one year | 17 | €195,713 | €187,945 | -€7,768 | -4.0% |
| Financial debts | 170/4 | €195,713 | €187,945 | -€7,768 | -4.0% |
| Amounts payable within one year | 42/48 | €34,264 | €57,995 | +€23,731 | +69.3% |
| Current portion of amounts payable after more than one year | 42 | €5,134 | €7,768 | +€2,633 | +51.3% |
| Trade debts | 44 | €18,904 | €34,175 | +€15,272 | +80.8% |
| Suppliers | 440/4 | €18,904 | €34,175 | +€15,272 | +80.8% |
| Taxes, remuneration and social security | 45 | €6,677 | €6,552 | -€125 | -1.9% |
| Taxes | 450/3 | €6,677 | €4,360 | -€2,317 | -34.7% |
| Remuneration and social security | 454/9 | - | €2,192 | +€2,192 | |
| Other amounts payable | 47/48 | €3,549 | €9,500 | +€5,951 | +167.6% |
| Accrued charges and deferred income | 492/3 | €1,477 | - | -€1,477 | |
| Remuneration, social security and pensions | 62 | €9,362 | €9,192 | -€170 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,708 | €32,323 | +€7,615 | +30.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,842 | - | -€2,842 | |
| Other operating charges | 640/8 | €387 | €10,263 | +€9,876 | +2549.7% |
| Gross operating margin | 9900 | €18,904 | €92,233 | +€73,329 | +387.9% |
| Operating profit (loss) | 9901 | -€18,395 | €40,455 | +€58,850 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €8,394 | €10,359 | +€1,965 | +23.4% |
| Recurring financial charges | 65 | €8,394 | €10,359 | +€1,965 | +23.4% |
| Profit (loss) for the period before taxes | 9903 | -€26,789 | €30,096 | +€56,885 | |
| Income taxes | 67/77 | €33 | €389 | +€356 | +1069.7% |
| Profit (loss) for the period | 9904 | -€26,822 | €29,707 | +€56,529 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,822 | €29,707 | +€56,529 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.