IN 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.
IN Architecture
Largest movements
- Cash +€64,090
up €64,090 (+191%), from €33,600 to €97,690
mainly Net result for the year (+€60,956) and Debts after one year (+€50,223)
- Tangible fixed assets -€32,722
down €32,722 (-24.7%), from €132,321 to €99,600
of which Furniture and vehicles: -€24,488
- Receivables within one year -€10,844
down €10,844 (-18.5%), from €58,766 to €47,922
of which Trade receivables: -€5,844
- Profit (loss) carried forward -€83,396
down €83,396 (-100%), from €83,396 to €0
- Debts after one year +€50,223
up €50,223 (+96.7%), from €51,955 to €102,178
of which Other amounts payable: +€79,699
- Tax, wage and social debts +€23,746
up €23,746 (+150%), from €15,784 to €39,530
of which Taxes: +€23,731
- Other debts +€18,506
up €18,506 (+52.4%), from €35,323 to €53,829
- Trade debts +€9,393
up €9,393 (+73.9%), from €12,707 to €22,101
No income-statement line moved by more than 1% of the activity.
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 | €227,964 | €247,735 | +€19,771 | +8.7% |
| Fixed assets | 21/28 | €132,321 | €99,600 | -€32,722 | -24.7% |
| Tangible fixed assets | 22/27 | €132,321 | €99,600 | -€32,722 | -24.7% |
| Furniture and vehicles | 24 | €77,280 | €52,792 | -€24,488 | -31.7% |
| Other tangible fixed assets | 26 | €55,041 | €46,808 | -€8,233 | -15.0% |
| Current assets | 29/58 | €95,643 | €148,136 | +€52,492 | +54.9% |
| Amounts receivable within one year | 40/41 | €58,766 | €47,922 | -€10,844 | -18.5% |
| Trade receivables | 40 | €53,652 | €47,808 | -€5,844 | -10.9% |
| Other amounts receivable | 41 | €5,114 | €114 | -€5,000 | -97.8% |
| Cash at bank and in hand | 54/58 | €33,600 | €97,690 | +€64,090 | +191% |
| Deferred charges and accrued income | 490/1 | €3,277 | €2,524 | -€753 | -23.0% |
| Total equity and liabilities | 10/49 | €227,964 | €247,735 | +€19,771 | +8.7% |
| Equity | 10/15 | €83,896 | €500 | -€83,396 | -99.4% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,396 | €0 | -€83,396 | -100% |
| Amounts payable | 17/49 | €144,068 | €247,235 | +€103,167 | +71.6% |
| Amounts payable after more than one year | 17 | €51,955 | €102,178 | +€50,223 | +96.7% |
| Financial debts | 170/4 | €51,955 | €22,479 | -€29,476 | -56.7% |
| Other amounts payable | 178/9 | - | €79,699 | +€79,699 | |
| Amounts payable within one year | 42/48 | €92,113 | €144,936 | +€52,823 | +57.3% |
| Current portion of amounts payable after more than one year | 42 | €28,299 | €29,476 | +€1,177 | +4.2% |
| Trade debts | 44 | €12,707 | €22,101 | +€9,393 | +73.9% |
| Suppliers | 440/4 | €12,707 | €22,101 | +€9,393 | +73.9% |
| Taxes, remuneration and social security | 45 | €15,784 | €39,530 | +€23,746 | +150% |
| Taxes | 450/3 | €15,784 | €39,515 | +€23,731 | +150% |
| Remuneration and social security | 454/9 | - | €15 | +€15 | |
| Other amounts payable | 47/48 | €35,323 | €53,829 | +€18,506 | +52.4% |
| Accrued charges and deferred income | 492/3 | - | €121 | +€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,157 | €32,722 | +€565 | +1.8% |
| Other operating charges | 640/8 | €1,507 | €1,402 | -€106 | -7.0% |
| Gross operating margin | 9900 | €113,639 | €114,184 | +€544 | +0.5% |
| Operating profit (loss) | 9901 | €79,975 | €80,060 | +€85 | +0.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €3,993 | €2,860 | -€1,133 | -28.4% |
| Recurring financial charges | 65 | €3,993 | €2,860 | -€1,133 | -28.4% |
| Profit (loss) for the period before taxes | 9903 | €75,983 | €77,201 | +€1,218 | +1.6% |
| Income taxes | 67/77 | €16,739 | €16,245 | -€494 | -3.0% |
| Profit (loss) for the period | 9904 | €59,244 | €60,956 | +€1,712 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,244 | €60,956 | +€1,712 | +2.9% |
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 21 October 2026 via checked.be.