FINARCHITECTS: 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.
FINARCHITECTS
Largest movements
- Cash -€143,963
down €143,963 (-52.5%), from €274,028 to €130,065
mainly Trade debts (-€171,776) and Contributions, distributions and other (-€136,000)
- Receivables within one year +€16,518
up €16,518 (+7.4%), from €223,251 to €239,769
of which Other amounts receivable: +€9,384
- Trade debts -€171,776
down €171,776 (-75.5%), from €227,383 to €55,607
- Accrued charges and deferred income +€50,000
new in 2025: €50,000
- Tax, wage and social debts +€26,710
up €26,710 (+51.4%), from €51,947 to €78,657
of which Remuneration and social security: +€24,091
- Other debts -€20,000
down €20,000 (-12.8%), from €156,000 to €136,000
- Short-term financial debts -€11,387
down €11,387 (-42.9%), from €26,552 to €15,165
- Staff costs +€33,466
up €33,466 (+8.8%), from €378,859 to €412,326
- Taxes -€8,795
down €8,795 (-14.7%), from €59,898 to €51,103
- Other operating charges -€7,471
down €7,471 (-92.8%), from €8,049 to €578
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 | €497,279 | €372,448 | -€124,832 | -25.1% |
| Current assets | 29/58 | €497,279 | €372,448 | -€124,832 | -25.1% |
| Amounts receivable within one year | 40/41 | €223,251 | €239,769 | +€16,518 | +7.4% |
| Trade receivables | 40 | €222,998 | €230,132 | +€7,134 | +3.2% |
| Other amounts receivable | 41 | €253 | €9,637 | +€9,384 | +3715.0% |
| Cash at bank and in hand | 54/58 | €274,028 | €130,065 | -€143,963 | -52.5% |
| Deferred charges and accrued income | 490/1 | - | €2,614 | +€2,614 | |
| Total equity and liabilities | 10/49 | €497,279 | €372,448 | -€124,832 | -25.1% |
| Equity | 10/15 | €35,397 | €37,019 | +€1,622 | +4.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €16,797 | €18,419 | +€1,622 | +9.7% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €14,937 | €18,419 | +€3,482 | +23.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €461,883 | €335,429 | -€126,454 | -27.4% |
| Amounts payable within one year | 42/48 | €461,883 | €285,429 | -€176,454 | -38.2% |
| Financial debts | 43 | €26,552 | €15,165 | -€11,387 | -42.9% |
| Credit institutions | 430/8 | €26,552 | €15,165 | -€11,387 | -42.9% |
| Trade debts | 44 | €227,383 | €55,607 | -€171,776 | -75.5% |
| Suppliers | 440/4 | €227,383 | €55,607 | -€171,776 | -75.5% |
| Taxes, remuneration and social security | 45 | €51,947 | €78,657 | +€26,710 | +51.4% |
| Taxes | 450/3 | €10,798 | €13,417 | +€2,619 | +24.3% |
| Remuneration and social security | 454/9 | €41,149 | €65,240 | +€24,091 | +58.5% |
| Other amounts payable | 47/48 | €156,000 | €136,000 | -€20,000 | -12.8% |
| Accrued charges and deferred income | 492/3 | - | €50,000 | +€50,000 | |
| Remuneration, social security and pensions | 62 | €378,859 | €412,326 | +€33,466 | +8.8% |
| Other operating charges | 640/8 | €8,049 | €578 | -€7,471 | -92.8% |
| Gross operating margin | 9900 | €609,373 | €603,281 | -€6,092 | -1.0% |
| Operating profit (loss) | 9901 | €222,465 | €190,378 | -€32,087 | -14.4% |
| Financial income | 75/76B | €503 | €1,952 | +€1,449 | +287.9% |
| Recurring financial income | 75 | €503 | €1,952 | +€1,449 | +287.9% |
| Financial charges | 65/66B | €6,231 | €3,604 | -€2,626 | -42.1% |
| Recurring financial charges | 65 | €6,231 | €3,604 | -€2,626 | -42.1% |
| Profit (loss) for the period before taxes | 9903 | €216,738 | €188,726 | -€28,012 | -12.9% |
| Income taxes | 67/77 | €59,898 | €51,103 | -€8,795 | -14.7% |
| Profit (loss) for the period | 9904 | €156,840 | €137,622 | -€19,217 | -12.3% |
| Profit (loss) for the period to be appropriated | 9905 | €156,840 | €137,622 | -€19,217 | -12.3% |
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.