FAArchitecture: 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.
FAArchitecture
Largest movements
- Cash +€48,175
up €48,175 (+108.9%), from €44,248 to €92,422
mainly Net result for the year (+€42,241) and Other debts (+€29,879)
- Receivables after one year -€29,831
down €29,831 (-67.2%), from €44,406 to €14,575
- Receivables within one year -€13,357
down €13,357 (-29.6%), from €45,061 to €31,705
of which Trade receivables: -€8,381
- Tangible fixed assets -€12,210
down €12,210 (-28.4%), from €43,051 to €30,840
of which Furniture and vehicles: -€11,879
- Intangible fixed assets -€7,000
down €7,000 (-22.2%), from €31,490 to €24,490
- Profit (loss) carried forward -€41,383
no longer reported in 2025 (was €41,383)
- Other debts +€29,879
up €29,879 (+55.6%), from €53,745 to €83,624
- Debts after one year -€9,712
down €9,712 (-51.2%), from €18,959 to €9,247
- Trade debts +€4,104
up €4,104 (+122.1%), from €3,362 to €7,466
- Tax, wage and social debts +€2,700
up €2,700 (+36.2%), from €7,461 to €10,161
- Taxes +€2,539
up €2,539 (+22.9%), from €11,106 to €13,645
- Gross operating margin +€2,489
up €2,489 (+3.2%), from €78,385 to €80,875
- Depreciation -€1,110
down €1,110 (-4.3%), from €25,780 to €24,671
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 | €211,033 | €197,418 | -€13,615 | -6.5% |
| Fixed assets | 21/28 | €74,541 | €55,331 | -€19,210 | -25.8% |
| Intangible fixed assets | 21 | €31,490 | €24,490 | -€7,000 | -22.2% |
| Tangible fixed assets | 22/27 | €43,051 | €30,840 | -€12,210 | -28.4% |
| Plant, machinery and equipment | 23 | €498 | €167 | -€331 | -66.5% |
| Furniture and vehicles | 24 | €42,552 | €30,673 | -€11,879 | -27.9% |
| Current assets | 29/58 | €136,492 | €142,088 | +€5,595 | +4.1% |
| Amounts receivable after more than one year | 29 | €44,406 | €14,575 | -€29,831 | -67.2% |
| Trade receivables | 290 | €44,406 | €14,575 | -€29,831 | -67.2% |
| Amounts receivable within one year | 40/41 | €45,061 | €31,705 | -€13,357 | -29.6% |
| Trade receivables | 40 | €35,731 | €27,350 | -€8,381 | -23.5% |
| Other amounts receivable | 41 | €9,330 | €4,355 | -€4,975 | -53.3% |
| Cash at bank and in hand | 54/58 | €44,248 | €92,422 | +€48,175 | +108.9% |
| Deferred charges and accrued income | 490/1 | €2,777 | €3,386 | +€608 | +21.9% |
| Total equity and liabilities | 10/49 | €211,033 | €197,418 | -€13,615 | -6.5% |
| Equity | 10/15 | €117,833 | €76,450 | -€41,383 | -35.1% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €63,950 | €63,950 | = | 0.0% |
| Distributable reserves | 133 | €63,950 | €63,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,383 | - | -€41,383 | |
| Amounts payable | 17/49 | €93,200 | €120,969 | +€27,768 | +29.8% |
| Amounts payable after more than one year | 17 | €18,959 | €9,247 | -€9,712 | -51.2% |
| Financial debts | 170/4 | €18,959 | €9,247 | -€9,712 | -51.2% |
| Amounts payable within one year | 42/48 | €74,241 | €111,721 | +€37,481 | +50.5% |
| Current portion of amounts payable after more than one year | 42 | €9,335 | €9,712 | +€377 | +4.0% |
| Financial debts | 43 | €337 | €758 | +€421 | +124.9% |
| Credit institutions | 430/8 | €337 | €758 | +€421 | +124.9% |
| Trade debts | 44 | €3,362 | €7,466 | +€4,104 | +122.1% |
| Suppliers | 440/4 | €3,362 | €7,466 | +€4,104 | +122.1% |
| Taxes, remuneration and social security | 45 | €7,461 | €10,161 | +€2,700 | +36.2% |
| Taxes | 450/3 | €7,461 | €10,161 | +€2,700 | +36.2% |
| Other amounts payable | 47/48 | €53,745 | €83,624 | +€29,879 | +55.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,780 | €24,671 | -€1,110 | -4.3% |
| Gross operating margin | 9900 | €78,385 | €80,875 | +€2,489 | +3.2% |
| Operating profit (loss) | 9901 | €52,605 | €56,204 | +€3,599 | +6.8% |
| Financial income | 75/76B | €1,760 | €1,227 | -€533 | -30.3% |
| Recurring financial income | 75 | €1,760 | €1,227 | -€533 | -30.3% |
| Financial charges | 65/66B | €1,875 | €1,545 | -€330 | -17.6% |
| Recurring financial charges | 65 | €1,875 | €1,545 | -€330 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €52,489 | €55,886 | +€3,397 | +6.5% |
| Income taxes | 67/77 | €11,106 | €13,645 | +€2,539 | +22.9% |
| Profit (loss) for the period | 9904 | €41,383 | €42,241 | +€858 | +2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,383 | €42,241 | +€858 | +2.1% |
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 11 October 2026 via checked.be.