ESPACE 81 ARCHITECTE: 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.
ESPACE 81 ARCHITECTE
Largest movements
- Receivables within one year -€14,093
down €14,093 (-84.9%), from €16,601 to €2,507
of which Trade receivables: -€9,382
- Cash +€7,163
up €7,163 (+106%), from €6,771 to €13,933
mainly Receivables within one year (+€14,093) and Net result for the year (+€10,319)
- Tangible fixed assets -€4,632
down €4,632 (-89.6%), from €5,170 to €538
of which Furniture and vehicles: -€4,354
- Deferred charges and accrued income +€402
up €402 (+8.9%), from €4,500 to €4,903
- Current portion of long-term debt -€18,312
no longer reported in 2025 (was €18,312)
- Profit (loss) carried forward +€10,319
up €10,319 (+58.9%), from -€17,506 to -€7,187
- Tax, wage and social debts +€2,938
up €2,938 (+172%), from €1,710 to €4,649
- Trade debts -€2,621
down €2,621 (-36.5%), from €7,184 to €4,563
- Accrued charges and deferred income -€1,805
down €1,805 (-99.2%), from €1,820 to €15
- Depreciation -€34,177
down €34,177 (-88.1%), from €38,809 to €4,632
- Gross operating margin -€9,276
down €9,276 (-31.8%), from €29,173 to €19,897
- Taxes +€2,255
up €2,255 (+1,318%), from €171 to €2,426
- Financial charges -€682
down €682 (-53.6%), from €1,272 to €590
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 | €33,042 | €21,881 | -€11,161 | -33.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €5,170 | €538 | -€4,632 | -89.6% |
| Tangible fixed assets | 22/27 | €5,170 | €538 | -€4,632 | -89.6% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €816 | €538 | -€279 | -34.1% |
| Furniture and vehicles | 24 | €4,354 | €0 | -€4,354 | -100% |
| Current assets | 29/58 | €27,872 | €21,344 | -€6,528 | -23.4% |
| Amounts receivable within one year | 40/41 | €16,601 | €2,507 | -€14,093 | -84.9% |
| Trade receivables | 40 | €9,450 | €68 | -€9,382 | -99.3% |
| Other amounts receivable | 41 | €7,150 | €2,440 | -€4,711 | -65.9% |
| Cash at bank and in hand | 54/58 | €6,771 | €13,933 | +€7,163 | +106% |
| Deferred charges and accrued income | 490/1 | €4,500 | €4,903 | +€402 | +8.9% |
| Total equity and liabilities | 10/49 | €33,042 | €21,881 | -€11,161 | -33.8% |
| Equity | 10/15 | €2,335 | €12,654 | +€10,319 | +442% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,241 | €1,241 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,241 | €1,241 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,241 | €1,241 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,506 | -€7,187 | +€10,319 | +58.9% |
| Amounts payable | 17/49 | €30,706 | €9,227 | -€21,480 | -70.0% |
| Amounts payable after more than one year | 17 | €1,478 | - | -€1,478 | |
| Financial debts | 170/4 | €1,478 | - | -€1,478 | |
| Amounts payable within one year | 42/48 | €27,409 | €9,212 | -€18,197 | -66.4% |
| Current portion of amounts payable after more than one year | 42 | €18,312 | - | -€18,312 | |
| Trade debts | 44 | €7,184 | €4,563 | -€2,621 | -36.5% |
| Suppliers | 440/4 | €7,184 | €4,563 | -€2,621 | -36.5% |
| Taxes, remuneration and social security | 45 | €1,710 | €4,649 | +€2,938 | +172% |
| Taxes | 450/3 | €1,710 | €4,649 | +€2,938 | +172% |
| Other amounts payable | 47/48 | €203 | €0 | -€203 | -100% |
| Accrued charges and deferred income | 492/3 | €1,820 | €15 | -€1,805 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,809 | €4,632 | -€34,177 | -88.1% |
| Other operating charges | 640/8 | €1,940 | €1,929 | -€11 | -0.5% |
| Gross operating margin | 9900 | €29,173 | €19,897 | -€9,276 | -31.8% |
| Operating profit (loss) | 9901 | -€11,576 | €13,335 | +€24,912 | |
| Financial income | 75/76B | €3 | - | -€3 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Financial charges | 65/66B | €1,272 | €590 | -€682 | -53.6% |
| Recurring financial charges | 65 | €1,272 | €590 | -€682 | -53.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,845 | €12,745 | +€25,590 | |
| Income taxes | 67/77 | €171 | €2,426 | +€2,255 | +1,318% |
| Profit (loss) for the period | 9904 | -€13,016 | €10,319 | +€23,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,016 | €10,319 | +€23,335 |
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 14 October 2026 via checked.be.