IM.Architecte: 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.
IM.Architecte
Largest movements
- Cash -€5,622
down €5,622 (-33.9%), from €16,565 to €10,944
mainly Tax, wage and social debts (-€3,891) and Net result for the year (-€1,371)
- Receivables within one year +€690
up €690 (+12.7%), from €5,452 to €6,143
of which Other amounts receivable: +€1,107
- Tax, wage and social debts -€3,891
down €3,891 (-59.6%), from €6,523 to €2,633
- Profit (loss) carried forward -€1,371
down €1,371 (-6.6%), from -€20,925 to -€22,295
- Trade debts +€688
up €688 (+25.7%), from €2,680 to €3,368
- Other debts -€435
down €435 (-1.6%), from €26,877 to €26,442
- Gross operating margin -€1,737
down €1,737 (-77.4%), from €2,243 to €506
- Taxes -€304
down €304 (-43.2%), from €703 to €399
- Financial charges -€163
down €163 (-12.1%), from €1,345 to €1,182
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 | €24,355 | €19,347 | -€5,008 | -20.6% |
| Current assets | 29/58 | €24,355 | €19,347 | -€5,008 | -20.6% |
| Amounts receivable within one year | 40/41 | €5,452 | €6,143 | +€690 | +12.7% |
| Trade receivables | 40 | €3,655 | €3,238 | -€417 | -11.4% |
| Other amounts receivable | 41 | €1,797 | €2,905 | +€1,107 | +61.6% |
| Cash at bank and in hand | 54/58 | €16,565 | €10,944 | -€5,622 | -33.9% |
| Deferred charges and accrued income | 490/1 | €2,337 | €2,261 | -€77 | -3.3% |
| Total equity and liabilities | 10/49 | €24,355 | €19,347 | -€5,008 | -20.6% |
| Equity | 10/15 | -€11,725 | -€13,095 | -€1,371 | -11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,000 | €3,000 | = | 0.0% |
| Distributable reserves | 133 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,925 | -€22,295 | -€1,371 | -6.6% |
| Amounts payable | 17/49 | €36,080 | €32,443 | -€3,637 | -10.1% |
| Amounts payable within one year | 42/48 | €36,080 | €32,443 | -€3,637 | -10.1% |
| Trade debts | 44 | €2,680 | €3,368 | +€688 | +25.7% |
| Suppliers | 440/4 | €2,680 | €3,368 | +€688 | +25.7% |
| Taxes, remuneration and social security | 45 | €6,523 | €2,633 | -€3,891 | -59.6% |
| Taxes | 450/3 | €6,523 | €2,633 | -€3,891 | -59.6% |
| Other amounts payable | 47/48 | €26,877 | €26,442 | -€435 | -1.6% |
| Other operating charges | 640/8 | €287 | €296 | +€9 | +3.1% |
| Gross operating margin | 9900 | €2,243 | €506 | -€1,737 | -77.4% |
| Operating profit (loss) | 9901 | €1,956 | €210 | -€1,746 | -89.3% |
| Financial charges | 65/66B | €1,345 | €1,182 | -€163 | -12.1% |
| Recurring financial charges | 65 | €1,345 | €1,182 | -€163 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €611 | -€972 | -€1,583 | |
| Income taxes | 67/77 | €703 | €399 | -€304 | -43.2% |
| Profit (loss) for the period | 9904 | -€92 | -€1,371 | -€1,279 | -1,392% |
| Profit (loss) for the period to be appropriated | 9905 | -€92 | -€1,371 | -€1,279 | -1,392% |
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 14 October 2026 via checked.be.