HA 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.
HA Architectes
Largest movements
- Tangible fixed assets -€16,394
down €16,394 (-22.3%), from €73,641 to €57,246
of which Furniture and vehicles: -€12,986
- Cash +€10,553
up €10,553 (+222%), from €4,744 to €15,296
mainly Depreciation (+€16,873) and Net result for the year (+€12,768)
- Receivables within one year +€4,961
up €4,961 (+57.7%), from €8,591 to €13,552
- Other debts -€15,535
down €15,535 (-31.0%), from €50,140 to €34,605
- Profit (loss) carried forward +€12,768
up €12,768 (+223%), from €5,726 to €18,494
- Debts after one year -€9,092
down €9,092 (-66.0%), from €13,774 to €4,682
- Tax, wage and social debts +€8,686
up €8,686 (+111%), from €7,834 to €16,520
of which Taxes: +€7,976
- Trade debts +€1,895
up €1,895 (+283%), from €670 to €2,564
- Gross operating margin +€17,946
up €17,946 (+94.0%), from €19,092 to €37,038
- Taxes +€3,843
up €3,843 (+213%), from €1,802 to €5,644
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 | €91,885 | €90,958 | -€927 | -1.0% |
| Fixed assets | 21/28 | €73,749 | €57,355 | -€16,394 | -22.2% |
| Tangible fixed assets | 22/27 | €73,641 | €57,246 | -€16,394 | -22.3% |
| Furniture and vehicles | 24 | €45,690 | €32,704 | -€12,986 | -28.4% |
| Other tangible fixed assets | 26 | €27,951 | €24,542 | -€3,409 | -12.2% |
| Financial fixed assets | 28 | €108 | €108 | = | 0.0% |
| Current assets | 29/58 | €18,135 | €33,603 | +€15,468 | +85.3% |
| Amounts receivable within one year | 40/41 | €8,591 | €13,552 | +€4,961 | +57.7% |
| Trade receivables | 40 | €8,591 | €13,552 | +€4,961 | +57.7% |
| Cash at bank and in hand | 54/58 | €4,744 | €15,296 | +€10,553 | +222% |
| Deferred charges and accrued income | 490/1 | €4,801 | €4,755 | -€46 | -1.0% |
| Total equity and liabilities | 10/49 | €91,885 | €90,958 | -€927 | -1.0% |
| Equity | 10/15 | €10,726 | €23,494 | +€12,768 | +119% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,726 | €18,494 | +€12,768 | +223% |
| Amounts payable | 17/49 | €81,159 | €67,464 | -€13,695 | -16.9% |
| Amounts payable after more than one year | 17 | €13,774 | €4,682 | -€9,092 | -66.0% |
| Financial debts | 170/4 | €13,774 | €4,682 | -€9,092 | -66.0% |
| Amounts payable within one year | 42/48 | €67,385 | €62,782 | -€4,603 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €8,742 | €9,092 | +€351 | +4.0% |
| Trade debts | 44 | €670 | €2,564 | +€1,895 | +283% |
| Suppliers | 440/4 | €670 | €2,564 | +€1,895 | +283% |
| Taxes, remuneration and social security | 45 | €7,834 | €16,520 | +€8,686 | +111% |
| Taxes | 450/3 | €6,434 | €14,410 | +€7,976 | +124% |
| Remuneration and social security | 454/9 | €1,400 | €2,110 | +€710 | +50.7% |
| Other amounts payable | 47/48 | €50,140 | €34,605 | -€15,535 | -31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,021 | €16,873 | -€148 | -0.9% |
| Other operating charges | 640/8 | €801 | €906 | +€105 | +13.1% |
| Gross operating margin | 9900 | €19,092 | €37,038 | +€17,946 | +94.0% |
| Operating profit (loss) | 9901 | €1,270 | €19,259 | +€17,989 | +1,416% |
| Financial charges | 65/66B | €1,184 | €846 | -€338 | -28.5% |
| Recurring financial charges | 65 | €1,184 | €846 | -€338 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | €86 | €18,413 | +€18,326 | +21,265% |
| Income taxes | 67/77 | €1,802 | €5,644 | +€3,843 | +213% |
| Profit (loss) for the period | 9904 | -€1,715 | €12,768 | +€14,484 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,715 | €12,768 | +€14,484 |
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 20 October 2026 via checked.be.