Element Architecten: 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.
Element Architecten
Largest movements
- Cash +€13,944
up €13,944 (+302.2%), from €4,614 to €18,558
mainly Trade debts (+€95,592) and Depreciation (+€15,054)
- Tangible fixed assets -€5,819
down €5,819 (-1.6%), from €369,851 to €364,032
of which Land and buildings: -€11,101
- Trade debts +€95,592
up €95,592 (+56.7%), from €168,601 to €264,193
- Debts after one year -€56,737
down €56,737 (-21.9%), from €259,176 to €202,439
- Other debts -€20,094
down €20,094 (-99.7%), from €20,162 to €68
- Tax, wage and social debts -€8,441
down €8,441 (-64.9%), from €13,004 to €4,563
- Gross operating margin -€1,661
down €1,661 (-6.3%), from €26,206 to €24,545
- Financial charges -€809
down €809 (-12.4%), from €6,531 to €5,722
- Other operating charges -€471
down €471 (-17.2%), from €2,738 to €2,267
- Depreciation -€428
down €428 (-2.8%), from €15,482 to €15,054
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 | €527,840 | €533,860 | +€6,020 | +1.1% |
| Fixed assets | 21/28 | €370,161 | €364,342 | -€5,819 | -1.6% |
| Tangible fixed assets | 22/27 | €369,851 | €364,032 | -€5,819 | -1.6% |
| Land and buildings | 22 | €365,095 | €353,994 | -€11,101 | -3.0% |
| Plant, machinery and equipment | 23 | €967 | €3,813 | +€2,846 | +294.3% |
| Furniture and vehicles | 24 | €2,792 | €5,552 | +€2,761 | +98.9% |
| Other tangible fixed assets | 26 | €997 | €672 | -€325 | -32.6% |
| Financial fixed assets | 28 | €310 | €310 | = | 0.0% |
| Current assets | 29/58 | €157,679 | €169,518 | +€11,840 | +7.5% |
| Amounts receivable within one year | 40/41 | €152,712 | €150,960 | -€1,752 | -1.1% |
| Trade receivables | 40 | €151,157 | €148,897 | -€2,260 | -1.5% |
| Other amounts receivable | 41 | €1,555 | €2,063 | +€508 | +32.7% |
| Cash at bank and in hand | 54/58 | €4,614 | €18,558 | +€13,944 | +302.2% |
| Deferred charges and accrued income | 490/1 | €353 | €0 | -€353 | -100.0% |
| Total equity and liabilities | 10/49 | €527,840 | €533,860 | +€6,020 | +1.1% |
| Equity | 10/15 | €2,098 | €2,271 | +€173 | +8.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €98 | €271 | +€173 | +176.5% |
| Amounts payable | 17/49 | €525,742 | €531,590 | +€5,848 | +1.1% |
| Amounts payable after more than one year | 17 | €259,176 | €202,439 | -€56,737 | -21.9% |
| Financial debts | 170/4 | €259,176 | €202,439 | -€56,737 | -21.9% |
| Amounts payable within one year | 42/48 | €266,286 | €328,917 | +€62,631 | +23.5% |
| Current portion of amounts payable after more than one year | 42 | €64,495 | €60,094 | -€4,401 | -6.8% |
| Financial debts | 43 | €24 | €0 | -€24 | -100.0% |
| Credit institutions | 430/8 | €24 | €0 | -€24 | -100.0% |
| Trade debts | 44 | €168,601 | €264,193 | +€95,592 | +56.7% |
| Suppliers | 440/4 | €168,601 | €264,193 | +€95,592 | +56.7% |
| Taxes, remuneration and social security | 45 | €13,004 | €4,563 | -€8,441 | -64.9% |
| Taxes | 450/3 | €13,004 | €4,563 | -€8,441 | -64.9% |
| Other amounts payable | 47/48 | €20,162 | €68 | -€20,094 | -99.7% |
| Accrued charges and deferred income | 492/3 | €280 | €234 | -€47 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,482 | €15,054 | -€428 | -2.8% |
| Other operating charges | 640/8 | €2,738 | €2,267 | -€471 | -17.2% |
| Gross operating margin | 9900 | €26,206 | €24,545 | -€1,661 | -6.3% |
| Operating profit (loss) | 9901 | €7,986 | €7,224 | -€762 | -9.5% |
| Financial income | 75/76B | €0 | €0 | -€0 | -63.6% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -63.6% |
| Financial charges | 65/66B | €6,531 | €5,722 | -€809 | -12.4% |
| Recurring financial charges | 65 | €6,531 | €5,722 | -€809 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €1,455 | €1,503 | +€47 | +3.3% |
| Income taxes | 67/77 | €1,357 | €1,330 | -€27 | -2.0% |
| Profit (loss) for the period | 9904 | €98 | €173 | +€75 | +76.5% |
| Profit (loss) for the period to be appropriated | 9905 | €98 | €173 | +€75 | +76.5% |
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 7 October 2026 via checked.be.