C.T. Architects: 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.
C.T. Architects
Largest movements
- Cash +€13,195
up €13,195 (+535%), from €2,465 to €15,660
mainly Receivables within one year (+€10,767) and Net result for the year (+€5,853)
- Receivables within one year -€10,767
down €10,767 (-48.1%), from €22,396 to €11,629
of which Trade receivables: -€6,077
- Tangible fixed assets -€5,128
down €5,128 (-36.0%), from €14,246 to €9,118
of which Furniture and vehicles: -€3,644
- Deferred charges and accrued income -€1,205
down €1,205 (-86.5%), from €1,393 to €188
- Tax, wage and social debts -€7,637
down €7,637 (-66.9%), from €11,423 to €3,786
of which Remuneration and social security: -€8,506
- Profit (loss) carried forward +€3,456
up €3,456, from -€3,456 to €0
- Other debts -€2,496
down €2,496 (-12.7%), from €19,582 to €17,085
- Reserves +€2,397
up €2,397, from €0 to €2,397
- Trade debts +€1,591
up €1,591 (+91.7%), from €1,735 to €3,327
- Gross operating margin +€30,510
up €30,510, from -€17,582 to €12,929
- Depreciation -€4,593
down €4,593 (-47.2%), from €9,721 to €5,128
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 | €40,500 | €36,595 | -€3,905 | -9.6% |
| Fixed assets | 21/28 | €14,246 | €9,118 | -€5,128 | -36.0% |
| Tangible fixed assets | 22/27 | €14,246 | €9,118 | -€5,128 | -36.0% |
| Land and buildings | 22 | €10,166 | €8,682 | -€1,484 | -14.6% |
| Furniture and vehicles | 24 | €4,080 | €436 | -€3,644 | -89.3% |
| Current assets | 29/58 | €26,254 | €27,477 | +€1,223 | +4.7% |
| Amounts receivable within one year | 40/41 | €22,396 | €11,629 | -€10,767 | -48.1% |
| Trade receivables | 40 | €17,706 | €11,629 | -€6,077 | -34.3% |
| Other amounts receivable | 41 | €4,690 | €0 | -€4,690 | -100% |
| Cash at bank and in hand | 54/58 | €2,465 | €15,660 | +€13,195 | +535% |
| Deferred charges and accrued income | 490/1 | €1,393 | €188 | -€1,205 | -86.5% |
| Total equity and liabilities | 10/49 | €40,500 | €36,595 | -€3,905 | -9.6% |
| Equity | 10/15 | €6,544 | €12,397 | +€5,853 | +89.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €0 | €2,397 | +€2,397 | |
| Distributable reserves | 133 | €0 | €2,397 | +€2,397 | |
| Profit (loss) carried forward | 14 | -€3,456 | €0 | +€3,456 | |
| Amounts payable | 17/49 | €33,956 | €24,198 | -€9,758 | -28.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €33,956 | €24,198 | -€9,758 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €1,216 | €0 | -€1,216 | -100% |
| Trade debts | 44 | €1,735 | €3,327 | +€1,591 | +91.7% |
| Suppliers | 440/4 | €1,735 | €3,327 | +€1,591 | +91.7% |
| Taxes, remuneration and social security | 45 | €11,423 | €3,786 | -€7,637 | -66.9% |
| Taxes | 450/3 | €2,917 | €3,786 | +€869 | +29.8% |
| Remuneration and social security | 454/9 | €8,506 | €0 | -€8,506 | -100% |
| Other amounts payable | 47/48 | €19,582 | €17,085 | -€2,496 | -12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,721 | €5,128 | -€4,593 | -47.2% |
| Other operating charges | 640/8 | €1,495 | €1,443 | -€52 | -3.5% |
| Gross operating margin | 9900 | -€17,582 | €12,929 | +€30,510 | |
| Operating profit (loss) | 9901 | -€28,798 | €6,358 | +€35,155 | |
| Financial income | 75/76B | €0 | €7 | +€7 | |
| Recurring financial income | 75 | €0 | €7 | +€7 | |
| Financial charges | 65/66B | €122 | €72 | -€50 | -41.2% |
| Recurring financial charges | 65 | €122 | €72 | -€50 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | -€28,920 | €6,293 | +€35,213 | |
| Income taxes | 67/77 | €456 | €440 | -€16 | -3.5% |
| Profit (loss) for the period | 9904 | -€29,376 | €5,853 | +€35,229 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,376 | €5,853 | +€35,229 |
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.