COMPOSITE ARCHITECTES: 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.
COMPOSITE ARCHITECTES
Largest movements
- Receivables within one year -€56,481
down €56,481 (-41.9%), from €134,919 to €78,438
of which Trade receivables: -€37,524
- Intangible fixed assets -€13,000
down €13,000 (-32.4%), from €40,083 to €27,083
- Tangible fixed assets +€9,830
up €9,830 (+243.2%), from €4,042 to €13,872
- Cash +€7,491
up €7,491 (+24.6%), from €30,454 to €37,944
mainly Receivables within one year (+€56,481) and Depreciation (+€15,046)
- Deferred charges and accrued income +€5,332
up €5,332 (+288.3%), from €1,849 to €7,182
- Reserves -€21,000
down €21,000 (-14.1%), from €149,360 to €128,360
of which Distributable reserves: -€21,000
- Trade debts -€15,059
down €15,059 (-78.0%), from €19,300 to €4,242
- Tax, wage and social debts -€10,668
down €10,668 (-50.7%), from €21,029 to €10,361
of which Taxes: -€11,121
- Other debts +€10,002
up €10,002 (+1621.3%), from €617 to €10,619
- Profit (loss) carried forward -€9,552
down €9,552, from €7,637 to -€1,915
- Gross operating margin -€30,515
down €30,515 (-31.6%), from €96,619 to €66,103
- Staff costs -€8,488
down €8,488 (-15.1%), from €56,330 to €47,842
- Taxes -€6,792
down €6,792 (-91.7%), from €7,407 to €615
- Write-downs +€2,000
new in 2025: €2,000
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 | €217,095 | €170,266 | -€46,828 | -21.6% |
| Fixed assets | 21/28 | €49,872 | €46,702 | -€3,170 | -6.4% |
| Intangible fixed assets | 21 | €40,083 | €27,083 | -€13,000 | -32.4% |
| Tangible fixed assets | 22/27 | €4,042 | €13,872 | +€9,830 | +243.2% |
| Furniture and vehicles | 24 | €4,042 | €13,872 | +€9,830 | +243.2% |
| Financial fixed assets | 28 | €5,747 | €5,747 | = | 0.0% |
| Current assets | 29/58 | €167,222 | €123,564 | -€43,658 | -26.1% |
| Amounts receivable within one year | 40/41 | €134,919 | €78,438 | -€56,481 | -41.9% |
| Trade receivables | 40 | €104,153 | €66,629 | -€37,524 | -36.0% |
| Other amounts receivable | 41 | €30,767 | €11,809 | -€18,957 | -61.6% |
| Cash at bank and in hand | 54/58 | €30,454 | €37,944 | +€7,491 | +24.6% |
| Deferred charges and accrued income | 490/1 | €1,849 | €7,182 | +€5,332 | +288.3% |
| Total equity and liabilities | 10/49 | €217,095 | €170,266 | -€46,828 | -21.6% |
| Equity | 10/15 | €175,597 | €145,045 | -€30,552 | -17.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,360 | €128,360 | -€21,000 | -14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €147,500 | €126,500 | -€21,000 | -14.2% |
| Profit (loss) carried forward | 14 | €7,637 | -€1,915 | -€9,552 | |
| Amounts payable | 17/49 | €41,497 | €25,221 | -€16,276 | -39.2% |
| Amounts payable within one year | 42/48 | €41,497 | €25,221 | -€16,276 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €551 | - | -€551 | |
| Trade debts | 44 | €19,300 | €4,242 | -€15,059 | -78.0% |
| Suppliers | 440/4 | €19,300 | €4,242 | -€15,059 | -78.0% |
| Taxes, remuneration and social security | 45 | €21,029 | €10,361 | -€10,668 | -50.7% |
| Taxes | 450/3 | €15,193 | €4,071 | -€11,121 | -73.2% |
| Remuneration and social security | 454/9 | €5,836 | €6,290 | +€453 | +7.8% |
| Other amounts payable | 47/48 | €617 | €10,619 | +€10,002 | +1621.3% |
| Non-recurring operating income | 76A | - | €7,184 | +€7,184 | |
| Remuneration, social security and pensions | 62 | €56,330 | €47,842 | -€8,488 | -15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,318 | €15,046 | +€728 | +5.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,000 | +€2,000 | |
| Other operating charges | 640/8 | €3,518 | €4,150 | +€632 | +18.0% |
| Gross operating margin | 9900 | €96,619 | €66,103 | -€30,515 | -31.6% |
| Operating profit (loss) | 9901 | €22,452 | -€2,935 | -€25,387 | |
| Financial charges | 65/66B | €6,032 | €6,002 | -€30 | -0.5% |
| Recurring financial charges | 65 | €6,032 | €6,002 | -€30 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €16,420 | -€8,937 | -€25,357 | |
| Income taxes | 67/77 | €7,407 | €615 | -€6,792 | -91.7% |
| Profit (loss) for the period | 9904 | €9,013 | -€9,552 | -€18,565 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,013 | -€9,552 | -€18,565 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.