AVEC STUDIO D'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.
AVEC STUDIO D'ARCHITECTURE
Largest movements
- Cash +€8,577
up €8,577 (+185%), from €4,626 to €13,203
mainly Other debts (+€10,202) and Tax, wage and social debts (+€3,902)
- Receivables within one year +€2,047
up €2,047 (+112%), from €1,821 to €3,868
- Formation expenses -€612
no longer reported in 2025 (was €612)
- Tangible fixed assets +€392
up €392 (+7.9%), from €4,985 to €5,376
of which Other tangible fixed assets: +€2,000
- Deferred charges and accrued income +€305
up €305 (+14.0%), from €2,175 to €2,480
- Other debts +€10,202
up €10,202 (+297%), from €3,434 to €13,636
- Tax, wage and social debts +€3,902
up €3,902 (+174%), from €2,245 to €6,147
- Profit (loss) carried forward -€3,618
down €3,618, from €223 to -€3,396
- Accrued charges and deferred income +€1,920
new in 2025: €1,920
- Trade debts -€1,697
down €1,697 (-50.3%), from €3,374 to €1,677
- Gross operating margin -€3,012
down €3,012, from €1,994 to -€1,018
- Depreciation +€927
up €927 (+71.7%), from €1,293 to €2,220
- Taxes -€457
no longer reported in 2025 (was €457)
- Other operating charges +€319
new in 2025: €319
- Financial charges +€40
up €40 (+188%), from €21 to €61
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 | €14,276 | €24,983 | +€10,708 | +75.0% |
| Formation expenses | 20 | €612 | - | -€612 | |
| Fixed assets | 21/28 | €5,041 | €5,433 | +€392 | +7.8% |
| Tangible fixed assets | 22/27 | €4,985 | €5,376 | +€392 | +7.9% |
| Furniture and vehicles | 24 | €4,985 | €3,376 | -€1,608 | -32.3% |
| Other tangible fixed assets | 26 | - | €2,000 | +€2,000 | |
| Financial fixed assets | 28 | €57 | €57 | = | 0.0% |
| Current assets | 29/58 | €8,622 | €19,550 | +€10,928 | +127% |
| Amounts receivable within one year | 40/41 | €1,821 | €3,868 | +€2,047 | +112% |
| Trade receivables | 40 | €1,821 | €3,868 | +€2,047 | +112% |
| Cash at bank and in hand | 54/58 | €4,626 | €13,203 | +€8,577 | +185% |
| Deferred charges and accrued income | 490/1 | €2,175 | €2,480 | +€305 | +14.0% |
| Total equity and liabilities | 10/49 | €14,276 | €24,983 | +€10,708 | +75.0% |
| Equity | 10/15 | €5,223 | €1,604 | -€3,618 | -69.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €223 | -€3,396 | -€3,618 | |
| Amounts payable | 17/49 | €9,053 | €23,379 | +€14,326 | +158% |
| Amounts payable within one year | 42/48 | €9,053 | €21,459 | +€12,406 | +137% |
| Trade debts | 44 | €3,374 | €1,677 | -€1,697 | -50.3% |
| Suppliers | 440/4 | €3,374 | €1,677 | -€1,697 | -50.3% |
| Taxes, remuneration and social security | 45 | €2,245 | €6,147 | +€3,902 | +174% |
| Taxes | 450/3 | €2,245 | €6,147 | +€3,902 | +174% |
| Other amounts payable | 47/48 | €3,434 | €13,636 | +€10,202 | +297% |
| Accrued charges and deferred income | 492/3 | - | €1,920 | +€1,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,293 | €2,220 | +€927 | +71.7% |
| Other operating charges | 640/8 | - | €319 | +€319 | |
| Gross operating margin | 9900 | €1,994 | -€1,018 | -€3,012 | |
| Operating profit (loss) | 9901 | €701 | -€3,557 | -€4,258 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €21 | €61 | +€40 | +188% |
| Recurring financial charges | 65 | €21 | €61 | +€40 | +188% |
| Profit (loss) for the period before taxes | 9903 | €680 | -€3,618 | -€4,298 | |
| Income taxes | 67/77 | €457 | - | -€457 | |
| Profit (loss) for the period | 9904 | €223 | -€3,618 | -€3,841 | |
| Profit (loss) for the period to be appropriated | 9905 | €223 | -€3,618 | -€3,841 |
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 18 October 2026 via checked.be.