Explore Société d'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.
Explore Société d'Architectes
Largest movements
- Receivables within one year +€85,158
up €85,158 (+198%), from €43,051 to €128,208
of which Trade receivables: +€97,848
- Deferred charges and accrued income +€11,417
new in 2025: €11,417
- Tangible fixed assets -€5,452
down €5,452 (-26.2%), from €20,800 to €15,348
of which Plant, machinery and equipment: -€5,452
- Cash -€5,229
down €5,229 (-22.2%), from €23,550 to €18,320
mainly Receivables within one year (-€85,158) and Deferred charges and accrued income (-€11,417)
- Trade debts +€56,815
up €56,815 (+321%), from €17,713 to €74,527
- Tax, wage and social debts +€20,368
up €20,368 (+64,375%), from €32 to €20,400
- Profit (loss) carried forward +€9,420
up €9,420 (+14.5%), from €64,945 to €74,364
- Gross operating margin +€9,633
up €9,633 (+113%), from €8,559 to €18,192
- Depreciation -€3,988
down €3,988 (-42.2%), from €9,460 to €5,472
- Taxes +€2,465
up €2,465 (+7,791%), from €32 to €2,497
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 | €87,420 | €173,294 | +€85,874 | +98.2% |
| Fixed assets | 21/28 | €20,820 | €15,348 | -€5,472 | -26.3% |
| Intangible fixed assets | 21 | €20 | €0 | -€20 | -100% |
| Tangible fixed assets | 22/27 | €20,800 | €15,348 | -€5,452 | -26.2% |
| Plant, machinery and equipment | 23 | €20,800 | €15,348 | -€5,452 | -26.2% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €66,600 | €157,946 | +€91,346 | +137% |
| Amounts receivable within one year | 40/41 | €43,051 | €128,208 | +€85,158 | +198% |
| Trade receivables | 40 | €30,173 | €128,021 | +€97,848 | +324% |
| Other amounts receivable | 41 | €12,877 | €187 | -€12,690 | -98.5% |
| Cash at bank and in hand | 54/58 | €23,550 | €18,320 | -€5,229 | -22.2% |
| Deferred charges and accrued income | 490/1 | - | €11,417 | +€11,417 | |
| Total equity and liabilities | 10/49 | €87,420 | €173,294 | +€85,874 | +98.2% |
| Equity | 10/15 | €68,945 | €78,364 | +€9,420 | +13.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,945 | €74,364 | +€9,420 | +14.5% |
| Amounts payable | 17/49 | €18,476 | €94,930 | +€76,454 | +414% |
| Amounts payable within one year | 42/48 | €18,476 | €94,930 | +€76,454 | +414% |
| Current portion of amounts payable after more than one year | 42 | €729 | - | -€729 | |
| Trade debts | 44 | €17,713 | €74,527 | +€56,815 | +321% |
| Suppliers | 440/4 | €17,713 | €74,527 | +€56,815 | +321% |
| Taxes, remuneration and social security | 45 | €32 | €20,400 | +€20,368 | +64,375% |
| Taxes | 450/3 | €32 | €20,400 | +€20,368 | +64,375% |
| Other amounts payable | 47/48 | €2 | €2 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,460 | €5,472 | -€3,988 | -42.2% |
| Other operating charges | 640/8 | €611 | €644 | +€34 | +5.5% |
| Gross operating margin | 9900 | €8,559 | €18,192 | +€9,633 | +113% |
| Operating profit (loss) | 9901 | -€1,512 | €12,076 | +€13,587 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €252 | €160 | -€93 | -36.8% |
| Recurring financial charges | 65 | €252 | €160 | -€93 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,764 | €11,916 | +€13,680 | |
| Income taxes | 67/77 | €32 | €2,497 | +€2,465 | +7,791% |
| Profit (loss) for the period | 9904 | -€1,796 | €9,420 | +€11,215 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,796 | €9,420 | +€11,215 |
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 1 November 2026 via checked.be.