EFFICIO 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.
EFFICIO ARCHITECTES
Largest movements
- Receivables within one year +€132,778
up €132,778 (+166%), from €80,161 to €212,939
of which Trade receivables: +€132,778
- Tangible fixed assets -€19,887
down €19,887 (-21.1%), from €94,267 to €74,381
of which Furniture and vehicles: -€17,119
- Debts after one year +€371,299
up €371,299 (+4,381%), from €8,475 to €379,774
of which Other amounts payable: +€379,774
- Other debts -€186,918
down €186,918 (-54.1%), from €345,664 to €158,747
- Reserves -€70,000
down €70,000 (-49.1%), from €142,558 to €72,558
- Gross operating margin -€3,507
down €3,507 (-1.2%), from €283,322 to €279,816
- Depreciation +€3,012
up €3,012 (+12.5%), from €24,077 to €27,089
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 | €606,237 | €727,145 | +€120,909 | +19.9% |
| Fixed assets | 21/28 | €94,267 | €74,381 | -€19,887 | -21.1% |
| Tangible fixed assets | 22/27 | €94,267 | €74,381 | -€19,887 | -21.1% |
| Plant, machinery and equipment | 23 | €22,062 | €19,295 | -€2,768 | -12.5% |
| Furniture and vehicles | 24 | €72,205 | €55,086 | -€17,119 | -23.7% |
| Current assets | 29/58 | €511,969 | €652,765 | +€140,795 | +27.5% |
| Amounts receivable within one year | 40/41 | €80,161 | €212,939 | +€132,778 | +166% |
| Trade receivables | 40 | €78,301 | €211,079 | +€132,778 | +170% |
| Other amounts receivable | 41 | €1,860 | €1,860 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €429,320 | €435,555 | +€6,235 | +1.5% |
| Deferred charges and accrued income | 490/1 | €2,489 | €4,271 | +€1,782 | +71.6% |
| Total equity and liabilities | 10/49 | €606,237 | €727,145 | +€120,909 | +19.9% |
| Equity | 10/15 | €161,158 | €91,158 | -€70,000 | -43.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €142,558 | €72,558 | -€70,000 | -49.1% |
| Distributable reserves | 133 | €142,558 | €72,558 | -€70,000 | -49.1% |
| Amounts payable | 17/49 | €445,078 | €635,987 | +€190,909 | +42.9% |
| Amounts payable after more than one year | 17 | €8,475 | €379,774 | +€371,299 | +4,381% |
| Financial debts | 170/4 | €8,475 | - | -€8,475 | |
| Other amounts payable | 178/9 | - | €379,774 | +€379,774 | |
| Amounts payable within one year | 42/48 | €436,603 | €256,213 | -€180,390 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €10,094 | €8,475 | -€1,620 | -16.0% |
| Trade debts | 44 | €14,544 | €20,495 | +€5,950 | +40.9% |
| Suppliers | 440/4 | €14,544 | €20,495 | +€5,950 | +40.9% |
| Taxes, remuneration and social security | 45 | €66,300 | €68,497 | +€2,196 | +3.3% |
| Taxes | 450/3 | €66,300 | €68,497 | +€2,196 | +3.3% |
| Other amounts payable | 47/48 | €345,664 | €158,747 | -€186,918 | -54.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,077 | €27,089 | +€3,012 | +12.5% |
| Other operating charges | 640/8 | €797 | €804 | +€6 | +0.8% |
| Gross operating margin | 9900 | €283,322 | €279,816 | -€3,507 | -1.2% |
| Operating profit (loss) | 9901 | €258,448 | €251,923 | -€6,525 | -2.5% |
| Financial income | 75/76B | - | €24 | +€24 | |
| Recurring financial income | 75 | - | €24 | +€24 | |
| Financial charges | 65/66B | €515 | €509 | -€6 | -1.1% |
| Recurring financial charges | 65 | €515 | €509 | -€6 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | €257,933 | €251,438 | -€6,495 | -2.5% |
| Income taxes | 67/77 | €68,140 | €66,011 | -€2,129 | -3.1% |
| Profit (loss) for the period | 9904 | €189,793 | €185,427 | -€4,366 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €189,793 | €185,427 | -€4,366 | -2.3% |
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 15 October 2026 via checked.be.