ELD 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.
ELD architects
Largest movements
- Cash +€3,376
up €3,376 (+202%), from €1,671 to €5,046
mainly Receivables within one year (+€3,267) and Trade debts (+€93)
- Receivables within one year -€3,267
down €3,267 (-17.5%), from €18,667 to €15,400
of which Other amounts receivable: -€3,267
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€118
down €118 (-12.3%), from €960 to €842
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 | €20,338 | €20,446 | +€109 | +0.5% |
| Current assets | 29/58 | €20,338 | €20,446 | +€109 | +0.5% |
| Amounts receivable within one year | 40/41 | €18,667 | €15,400 | -€3,267 | -17.5% |
| Trade receivables | 40 | €3,000 | €3,000 | = | 0.0% |
| Other amounts receivable | 41 | €15,667 | €12,400 | -€3,267 | -20.9% |
| Cash at bank and in hand | 54/58 | €1,671 | €5,046 | +€3,376 | +202% |
| Total equity and liabilities | 10/49 | €20,338 | €20,446 | +€109 | +0.5% |
| Equity | 10/15 | €19,993 | €20,003 | +€10 | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €996 | €996 | = | 0.0% |
| Distributable reserves | 133 | €996 | €996 | = | 0.0% |
| Profit (loss) carried forward | 14 | €397 | €407 | +€10 | +2.5% |
| Amounts payable | 17/49 | €345 | €444 | +€99 | +28.6% |
| Amounts payable within one year | 42/48 | €151 | €244 | +€93 | +61.2% |
| Trade debts | 44 | €151 | €244 | +€93 | +61.2% |
| Suppliers | 440/4 | €151 | €244 | +€93 | +61.2% |
| Accrued charges and deferred income | 492/3 | €194 | €200 | +€6 | +3.2% |
| Other operating charges | 640/8 | €736 | €728 | -€9 | -1.2% |
| Gross operating margin | 9900 | €960 | €842 | -€118 | -12.3% |
| Operating profit (loss) | 9901 | €223 | €114 | -€109 | -48.9% |
| Financial charges | 65/66B | €104 | €104 | = | 0.0% |
| Recurring financial charges | 65 | €104 | €104 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €119 | €10 | -€109 | -91.8% |
| Profit (loss) for the period | 9904 | €119 | €10 | -€109 | -91.8% |
| Profit (loss) for the period to be appropriated | 9905 | €119 | €10 | -€109 | -91.8% |
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 23 October 2026 via checked.be.