CMA 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.
CMA Architects
Largest movements
- Receivables within one year -€26,722
down €26,722 (-87.4%), from €30,558 to €3,837
of which Trade receivables: -€24,514
- Cash -€11,975
down €11,975 (-61.0%), from €19,637 to €7,662
mainly Tax, wage and social debts (-€25,892) and Investment in fixed assets (net) (-€10,650)
- Receivables after one year +€6,500
new in 2025: €6,500
- Tangible fixed assets +€2,641
up €2,641 (+17.0%), from €15,552 to €18,193
of which Other tangible fixed assets: +€2,945
- Deferred charges and accrued income -€2,618
no longer reported in 2025 (was €2,618)
- Tax, wage and social debts -€25,892
no longer reported in 2025 (was €25,892)
- Profit (loss) carried forward -€2,839
down €2,839 (-7.6%), from €37,530 to €34,691
- Trade debts -€1,110
no longer reported in 2025 (was €1,110)
- Other debts -€833
no longer reported in 2025 (was €833)
- Gross operating margin -€63,726
down €63,726, from €62,169 to -€1,557
- Taxes -€26,439
down €26,439, from €19,971 to -€6,468
- Depreciation +€4,512
up €4,512 (+225.8%), from €1,998 to €6,510
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 | €68,365 | €37,691 | -€30,674 | -44.9% |
| Fixed assets | 21/28 | €15,552 | €19,693 | +€4,141 | +26.6% |
| Tangible fixed assets | 22/27 | €15,552 | €18,193 | +€2,641 | +17.0% |
| Furniture and vehicles | 24 | €15,552 | €15,248 | -€304 | -2.0% |
| Other tangible fixed assets | 26 | - | €2,945 | +€2,945 | |
| Financial fixed assets | 28 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €52,813 | €17,998 | -€34,815 | -65.9% |
| Amounts receivable after more than one year | 29 | - | €6,500 | +€6,500 | |
| Other amounts receivable | 291 | - | €6,500 | +€6,500 | |
| Amounts receivable within one year | 40/41 | €30,558 | €3,837 | -€26,722 | -87.4% |
| Trade receivables | 40 | €27,987 | €3,473 | -€24,514 | -87.6% |
| Other amounts receivable | 41 | €2,571 | €364 | -€2,207 | -85.9% |
| Cash at bank and in hand | 54/58 | €19,637 | €7,662 | -€11,975 | -61.0% |
| Deferred charges and accrued income | 490/1 | €2,618 | - | -€2,618 | |
| Total equity and liabilities | 10/49 | €68,365 | €37,691 | -€30,674 | -44.9% |
| Equity | 10/15 | €40,530 | €37,691 | -€2,839 | -7.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,530 | €34,691 | -€2,839 | -7.6% |
| Amounts payable | 17/49 | €27,835 | - | -€27,835 | |
| Amounts payable within one year | 42/48 | €27,835 | - | -€27,835 | |
| Trade debts | 44 | €1,110 | - | -€1,110 | |
| Suppliers | 440/4 | €1,110 | - | -€1,110 | |
| Taxes, remuneration and social security | 45 | €25,892 | - | -€25,892 | |
| Taxes | 450/3 | €25,892 | - | -€25,892 | |
| Other amounts payable | 47/48 | €833 | - | -€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,998 | €6,510 | +€4,512 | +225.8% |
| Other operating charges | 640/8 | €1,767 | €1,332 | -€435 | -24.6% |
| Gross operating margin | 9900 | €62,169 | -€1,557 | -€63,726 | |
| Operating profit (loss) | 9901 | €58,405 | -€9,399 | -€67,804 | |
| Financial income | 75/76B | €227 | €183 | -€44 | -19.4% |
| Recurring financial income | 75 | €227 | €183 | -€44 | -19.4% |
| Financial charges | 65/66B | €298 | €91 | -€207 | -69.6% |
| Recurring financial charges | 65 | €298 | €91 | -€207 | -69.6% |
| Profit (loss) for the period before taxes | 9903 | €58,334 | -€9,307 | -€67,641 | |
| Income taxes | 67/77 | €19,971 | -€6,468 | -€26,439 | |
| Profit (loss) for the period | 9904 | €38,363 | -€2,839 | -€41,202 | |
| Profit (loss) for the period to be appropriated | 9905 | €38,363 | -€2,839 | -€41,202 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.