ESPACE 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.
ESPACE ARCHITECTES
Largest movements
- Cash -€99,487
down €99,487 (-40.4%), from €246,001 to €146,514
mainly Contributions, distributions and other (-€242,518) and Trade debts (-€177,087)
- Receivables within one year -€63,325
down €63,325 (-23.8%), from €265,994 to €202,669
of which Other amounts receivable: -€86,132
- Tangible fixed assets -€15,241
down €15,241 (-86.8%), from €17,558 to €2,316
of which Other tangible fixed assets: -€12,709
- Trade debts -€177,087
down €177,087 (-79.5%), from €222,840 to €45,753
- Reserves -€47,180
down €47,180 (-96.2%), from €49,035 to €1,855
- Other debts +€30,431
up €30,431 (+14.3%), from €212,088 to €242,518
- Accrued charges and deferred income +€19,934
up €19,934 (+30341.4%), from €66 to €20,000
- Other operating charges +€13,785
up €13,785 (+853.7%), from €1,615 to €15,400
- Write-downs +€6,336
new in 2025: €6,336
- Taxes -€6,261
down €6,261 (-86.6%), from €7,226 to €965
- Gross operating margin +€5,826
up €5,826 (+2.7%), from €215,046 to €220,872
- Staff costs -€3,458
no longer reported in 2025 (was €3,458)
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 | €532,837 | €354,908 | -€177,928 | -33.4% |
| Fixed assets | 21/28 | €20,338 | €5,096 | -€15,241 | -74.9% |
| Tangible fixed assets | 22/27 | €17,558 | €2,316 | -€15,241 | -86.8% |
| Furniture and vehicles | 24 | €4,849 | €2,316 | -€2,533 | -52.2% |
| Other tangible fixed assets | 26 | €12,709 | - | -€12,709 | |
| Financial fixed assets | 28 | €2,780 | €2,780 | = | 0.0% |
| Current assets | 29/58 | €512,499 | €349,812 | -€162,687 | -31.7% |
| Amounts receivable within one year | 40/41 | €265,994 | €202,669 | -€63,325 | -23.8% |
| Trade receivables | 40 | €155,507 | €178,313 | +€22,806 | +14.7% |
| Other amounts receivable | 41 | €110,487 | €24,356 | -€86,132 | -78.0% |
| Cash at bank and in hand | 54/58 | €246,001 | €146,514 | -€99,487 | -40.4% |
| Deferred charges and accrued income | 490/1 | €504 | €629 | +€125 | +24.8% |
| Total equity and liabilities | 10/49 | €532,837 | €354,908 | -€177,928 | -33.4% |
| Equity | 10/15 | €92,347 | €45,167 | -€47,180 | -51.1% |
| Contributions | 10/11 | €12,447 | €12,447 | = | 0.0% |
| Reserves | 13 | €49,035 | €1,855 | -€47,180 | -96.2% |
| Distributable reserves | 133 | €49,035 | €1,855 | -€47,180 | -96.2% |
| Profit (loss) carried forward | 14 | €30,864 | €30,864 | = | 0.0% |
| Amounts payable | 17/49 | €440,490 | €309,742 | -€130,748 | -29.7% |
| Amounts payable within one year | 42/48 | €440,425 | €289,742 | -€150,683 | -34.2% |
| Trade debts | 44 | €222,840 | €45,753 | -€177,087 | -79.5% |
| Suppliers | 440/4 | €222,840 | €45,753 | -€177,087 | -79.5% |
| Taxes, remuneration and social security | 45 | €5,497 | €1,471 | -€4,026 | -73.2% |
| Taxes | 450/3 | €5,497 | €1,471 | -€4,026 | -73.2% |
| Other amounts payable | 47/48 | €212,088 | €242,518 | +€30,431 | +14.3% |
| Accrued charges and deferred income | 492/3 | €66 | €20,000 | +€19,934 | +30341.4% |
| Remuneration, social security and pensions | 62 | €3,458 | - | -€3,458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,359 | €2,533 | -€2,826 | -52.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €6,336 | +€6,336 | |
| Other operating charges | 640/8 | €1,615 | €15,400 | +€13,785 | +853.7% |
| Gross operating margin | 9900 | €215,046 | €220,872 | +€5,826 | +2.7% |
| Operating profit (loss) | 9901 | €204,615 | €196,603 | -€8,012 | -3.9% |
| Financial income | 75/76B | €507 | €231 | -€275 | -54.4% |
| Recurring financial income | 75 | €507 | €231 | -€275 | -54.4% |
| Financial charges | 65/66B | €246 | €532 | +€286 | +116.4% |
| Recurring financial charges | 65 | €246 | €532 | +€286 | +116.4% |
| Profit (loss) for the period before taxes | 9903 | €204,876 | €196,303 | -€8,573 | -4.2% |
| Income taxes | 67/77 | €7,226 | €965 | -€6,261 | -86.6% |
| Profit (loss) for the period | 9904 | €197,651 | €195,338 | -€2,313 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | €197,651 | €195,338 | -€2,313 | -1.2% |
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 9 October 2026 via checked.be.