Idée d'Architecture: 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.
Idée d'Architecture
Largest movements
- Receivables within one year -€52,499
down €52,499 (-75.3%), from €69,693 to €17,194
of which Trade receivables: -€55,647
- Cash -€20,600
down €20,600 (-23.0%), from €89,636 to €69,036
mainly Contributions, distributions and other (-€135,000) and Tax, wage and social debts (-€27,358)
- Tangible fixed assets -€7,549
down €7,549 (-36.7%), from €20,563 to €13,014
of which Furniture and vehicles: -€9,633
- Profit (loss) carried forward -€78,509
down €78,509 (-81.3%), from €96,583 to €18,074
- Tax, wage and social debts -€27,358
down €27,358 (-87.2%), from €31,373 to €4,015
- Other debts +€26,260
up €26,260 (+119%), from €22,121 to €48,381
- Trade debts +€5,710
up €5,710 (+246%), from €2,322 to €8,032
- Debts after one year -€5,459
down €5,459 (-48.4%), from €11,288 to €5,829
- Gross operating margin -€121,280
down €121,280 (-58.6%), from €207,104 to €85,824
- Taxes -€24,733
down €24,733 (-59.6%), from €41,485 to €16,752
- Write-downs -€10,068
no longer reported in 2025 (was €10,068)
- Depreciation -€2,094
down €2,094 (-16.6%), from €12,643 to €10,549
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 | €193,195 | €111,757 | -€81,438 | -42.2% |
| Fixed assets | 21/28 | €23,813 | €16,264 | -€7,549 | -31.7% |
| Tangible fixed assets | 22/27 | €20,563 | €13,014 | -€7,549 | -36.7% |
| Furniture and vehicles | 24 | €19,560 | €9,927 | -€9,633 | -49.2% |
| Other tangible fixed assets | 26 | €1,003 | €3,086 | +€2,083 | +208% |
| Financial fixed assets | 28 | €3,250 | €3,250 | = | 0.0% |
| Current assets | 29/58 | €169,382 | €95,494 | -€73,888 | -43.6% |
| Amounts receivable within one year | 40/41 | €69,693 | €17,194 | -€52,499 | -75.3% |
| Trade receivables | 40 | €69,593 | €13,946 | -€55,647 | -80.0% |
| Other amounts receivable | 41 | €100 | €3,248 | +€3,148 | +3,148% |
| Cash at bank and in hand | 54/58 | €89,636 | €69,036 | -€20,600 | -23.0% |
| Deferred charges and accrued income | 490/1 | €10,053 | €9,263 | -€790 | -7.9% |
| Total equity and liabilities | 10/49 | €193,195 | €111,757 | -€81,438 | -42.2% |
| Equity | 10/15 | €115,183 | €36,674 | -€78,509 | -68.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €96,583 | €18,074 | -€78,509 | -81.3% |
| Amounts payable | 17/49 | €78,012 | €75,083 | -€2,929 | -3.8% |
| Amounts payable after more than one year | 17 | €11,288 | €5,829 | -€5,459 | -48.4% |
| Financial debts | 170/4 | €11,288 | €5,829 | -€5,459 | -48.4% |
| Amounts payable within one year | 42/48 | €66,724 | €69,254 | +€2,530 | +3.8% |
| Current portion of amounts payable after more than one year | 42 | €10,908 | €8,826 | -€2,082 | -19.1% |
| Trade debts | 44 | €2,322 | €8,032 | +€5,710 | +246% |
| Suppliers | 440/4 | €2,322 | €8,032 | +€5,710 | +246% |
| Taxes, remuneration and social security | 45 | €31,373 | €4,015 | -€27,358 | -87.2% |
| Taxes | 450/3 | €31,373 | €4,015 | -€27,358 | -87.2% |
| Other amounts payable | 47/48 | €22,121 | €48,381 | +€26,260 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,643 | €10,549 | -€2,094 | -16.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €10,068 | - | -€10,068 | |
| Other operating charges | 640/8 | €1,441 | €963 | -€478 | -33.2% |
| Gross operating margin | 9900 | €207,104 | €85,824 | -€121,280 | -58.6% |
| Operating profit (loss) | 9901 | €182,952 | €74,312 | -€108,640 | -59.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,215 | €1,069 | -€146 | -12.0% |
| Recurring financial charges | 65 | €1,215 | €1,069 | -€146 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €181,737 | €73,243 | -€108,494 | -59.7% |
| Income taxes | 67/77 | €41,485 | €16,752 | -€24,733 | -59.6% |
| Profit (loss) for the period | 9904 | €140,252 | €56,492 | -€83,760 | -59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €140,252 | €56,492 | -€83,760 | -59.7% |
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 26 October 2026 via checked.be.