De Architect: 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.
De Architect
Largest movements
- Tangible fixed assets -€73,845
down €73,845 (-9.8%), from €750,510 to €676,665
of which Land and buildings: -€69,705
- Debts after one year -€80,342
down €80,342 (-42.0%), from €191,152 to €110,811
of which Financial debts: -€80,342
- Other debts +€25,775
up €25,775 (+4.5%), from €571,891 to €597,665
- Profit (loss) carried forward -€25,184
down €25,184 (-23.4%), from -€107,744 to -€132,928
- Gross operating margin +€19,092
up €19,092 (+34.4%), from €55,577 to €74,670
- Other operating charges -€5,378
down €5,378 (-43.9%), from €12,242 to €6,865
- Financial charges -€1,776
down €1,776 (-15.0%), from €11,840 to €10,064
- Depreciation +€859
up €859 (+1.1%), from €81,681 to €82,539
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 | €760,703 | €687,267 | -€73,436 | -9.7% |
| Fixed assets | 21/28 | €750,510 | €676,665 | -€73,845 | -9.8% |
| Tangible fixed assets | 22/27 | €750,510 | €676,665 | -€73,845 | -9.8% |
| Land and buildings | 22 | €730,187 | €660,483 | -€69,705 | -9.5% |
| Plant, machinery and equipment | 23 | €1,706 | €2,936 | +€1,230 | +72.1% |
| Furniture and vehicles | 24 | €18,617 | €13,246 | -€5,370 | -28.8% |
| Current assets | 29/58 | €10,193 | €10,602 | +€409 | +4.0% |
| Amounts receivable within one year | 40/41 | €1,000 | €5,050 | +€4,050 | +405% |
| Trade receivables | 40 | €1,000 | €5,050 | +€4,050 | +405% |
| Cash at bank and in hand | 54/58 | €8,757 | €4,564 | -€4,193 | -47.9% |
| Deferred charges and accrued income | 490/1 | €435 | €987 | +€552 | +127% |
| Total equity and liabilities | 10/49 | €760,703 | €687,267 | -€73,436 | -9.7% |
| Equity | 10/15 | -€85,657 | -€110,841 | -€25,184 | -29.4% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,087 | €2,087 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €87 | €87 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€107,744 | -€132,928 | -€25,184 | -23.4% |
| Amounts payable | 17/49 | €846,360 | €798,108 | -€48,252 | -5.7% |
| Amounts payable after more than one year | 17 | €191,152 | €110,811 | -€80,342 | -42.0% |
| Financial debts | 170/4 | €168,212 | €87,871 | -€80,342 | -47.8% |
| Other amounts payable | 178/9 | €22,940 | €22,940 | = | 0.0% |
| Amounts payable within one year | 42/48 | €655,207 | €687,297 | +€32,090 | +4.9% |
| Current portion of amounts payable after more than one year | 42 | €77,162 | €80,342 | +€3,180 | +4.1% |
| Trade debts | 44 | €5,231 | €5,119 | -€112 | -2.1% |
| Suppliers | 440/4 | €5,231 | €5,119 | -€112 | -2.1% |
| Taxes, remuneration and social security | 45 | €925 | €4,171 | +€3,247 | +351% |
| Taxes | 450/3 | €925 | €4,171 | +€3,247 | +351% |
| Other amounts payable | 47/48 | €571,891 | €597,665 | +€25,775 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €81,681 | €82,539 | +€859 | +1.1% |
| Other operating charges | 640/8 | €12,242 | €6,865 | -€5,378 | -43.9% |
| Gross operating margin | 9900 | €55,577 | €74,670 | +€19,092 | +34.4% |
| Operating profit (loss) | 9901 | -€38,346 | -€14,734 | +€23,611 | +61.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €11,840 | €10,064 | -€1,776 | -15.0% |
| Recurring financial charges | 65 | €11,840 | €10,064 | -€1,776 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | -€50,186 | -€24,798 | +€25,387 | +50.6% |
| Income taxes | 67/77 | - | €385 | +€385 | |
| Profit (loss) for the period | 9904 | -€50,186 | -€25,184 | +€25,002 | +49.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€50,186 | -€25,184 | +€25,002 | +49.8% |
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 16 October 2026 via checked.be.