CODE Architecte: 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.
CODE Architecte
Largest movements
- Tangible fixed assets +€678,548
up €678,548 (+1418.7%), from €47,828 to €726,376
of which Assets under construction and advance payments: +€679,254
- Receivables within one year +€11,142
up €11,142 (+1093.4%), from €1,019 to €12,161
of which Trade receivables: +€5,925
- Formation expenses +€9,142
new in 2025: €9,142
- Deferred charges and accrued income -€8,512
down €8,512 (-56.7%), from €15,000 to €6,488
- Debts after one year +€560,861
new in 2025: €560,861
- Contributions +€128,879
up €128,879 (+610.2%), from €21,121 to €150,000
- Other debts -€27,479
no longer reported in 2025 (was €27,479)
- Current portion of long-term debt +€17,939
new in 2025: €17,939
- Profit (loss) carried forward +€8,051
up €8,051 (+46.4%), from €17,365 to €25,416
- Gross operating margin +€36,110
up €36,110 (+811.3%), from €4,451 to €40,561
- Staff costs +€4,880
new in 2025: €4,880
- Taxes +€4,645
up €4,645 (+307.8%), from €1,509 to €6,154
- Financial charges +€2,426
up €2,426 (+693.1%), from €350 to €2,776
- Financial income -€774
no longer reported in 2025 (was €774)
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 | €66,968 | €756,397 | +€689,429 | +1029.5% |
| Formation expenses | 20 | - | €9,142 | +€9,142 | |
| Fixed assets | 21/28 | €47,870 | €726,628 | +€678,758 | +1417.9% |
| Tangible fixed assets | 22/27 | €47,828 | €726,376 | +€678,548 | +1418.7% |
| Furniture and vehicles | 24 | €706 | - | -€706 | |
| Assets under construction and advance payments | 27 | €47,122 | €726,376 | +€679,254 | +1441.5% |
| Financial fixed assets | 28 | €42 | €252 | +€210 | +500.0% |
| Current assets | 29/58 | €19,098 | €20,627 | +€1,529 | +8.0% |
| Amounts receivable within one year | 40/41 | €1,019 | €12,161 | +€11,142 | +1093.4% |
| Trade receivables | 40 | - | €5,925 | +€5,925 | |
| Other amounts receivable | 41 | €1,019 | €6,236 | +€5,217 | +512.0% |
| Cash at bank and in hand | 54/58 | €3,079 | €1,978 | -€1,101 | -35.8% |
| Deferred charges and accrued income | 490/1 | €15,000 | €6,488 | -€8,512 | -56.7% |
| Total equity and liabilities | 10/49 | €66,968 | €756,397 | +€689,429 | +1029.5% |
| Equity | 10/15 | €38,486 | €175,416 | +€136,930 | +355.8% |
| Contributions | 10/11 | €21,121 | €150,000 | +€128,879 | +610.2% |
| Profit (loss) carried forward | 14 | €17,365 | €25,416 | +€8,051 | +46.4% |
| Amounts payable | 17/49 | €28,482 | €580,981 | +€552,499 | +1939.8% |
| Amounts payable after more than one year | 17 | - | €560,861 | +€560,861 | |
| Financial debts | 170/4 | - | €560,861 | +€560,861 | |
| Amounts payable within one year | 42/48 | €28,482 | €20,120 | -€8,362 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | - | €17,939 | +€17,939 | |
| Trade debts | 44 | €646 | €2,181 | +€1,535 | +237.6% |
| Suppliers | 440/4 | €646 | €2,181 | +€1,535 | +237.6% |
| Taxes, remuneration and social security | 45 | €357 | - | -€357 | |
| Taxes | 450/3 | €357 | - | -€357 | |
| Other amounts payable | 47/48 | €27,479 | - | -€27,479 | |
| Remuneration, social security and pensions | 62 | - | €4,880 | +€4,880 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €706 | €1,040 | +€334 | +47.3% |
| Other operating charges | 640/8 | €673 | €295 | -€378 | -56.2% |
| Gross operating margin | 9900 | €4,451 | €40,561 | +€36,110 | +811.3% |
| Operating profit (loss) | 9901 | €3,072 | €34,346 | +€31,274 | +1018.0% |
| Financial income | 75/76B | €774 | - | -€774 | |
| Recurring financial income | 75 | €774 | - | -€774 | |
| Financial charges | 65/66B | €350 | €2,776 | +€2,426 | +693.1% |
| Recurring financial charges | 65 | €350 | €2,776 | +€2,426 | +693.1% |
| Profit (loss) for the period before taxes | 9903 | €3,496 | €31,570 | +€28,074 | +803.0% |
| Income taxes | 67/77 | €1,509 | €6,154 | +€4,645 | +307.8% |
| Profit (loss) for the period | 9904 | €1,987 | €25,416 | +€23,429 | +1179.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,987 | €25,416 | +€23,429 | +1179.1% |
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 29 September 2026 via checked.be.