L & A ARCHITECTS-ENGINEERS: what changed
L & A ARCHITECTS-ENGINEERS
Largest movements
- Receivables within one year -€56,348
down €56,348 (-54.7%), from €103,000 to €46,653
of which Other amounts receivable: -€59,848
- Cash -€11,320
down €11,320 (-90.6%), from €12,491 to €1,171
mainly Net result for the year (-€53,315) and Tax, wage and social debts (-€17,342)
- Profit (loss) carried forward -€53,315
new in 2025: -€53,315
- Tax, wage and social debts -€17,342
no longer reported in 2025 (was €17,342)
- Trade debts +€2,989
up €2,989 (+11.6%), from €25,877 to €28,866
- Gross operating margin -€56,543
down €56,543, from €50,611 to -€5,932
- Financial charges +€37,288
up €37,288 (+371%), from €10,045 to €47,333
of which Non-recurring financial charges: +€47,190
- Write-downs -€18,986
no longer reported in 2025 (was €18,986)
- Taxes -€5,759
no longer reported in 2025 (was €5,759)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,491 | €47,824 | -€67,667 | -58.6% |
| Current assets | 29/58 | €115,491 | €47,824 | -€67,667 | -58.6% |
| Amounts receivable within one year | 40/41 | €103,000 | €46,653 | -€56,348 | -54.7% |
| Trade receivables | 40 | €3,987 | €7,487 | +€3,500 | +87.8% |
| Other amounts receivable | 41 | €99,013 | €39,166 | -€59,848 | -60.4% |
| Cash at bank and in hand | 54/58 | €12,491 | €1,171 | -€11,320 | -90.6% |
| Total equity and liabilities | 10/49 | €115,491 | €47,824 | -€67,667 | -58.6% |
| Equity | 10/15 | €67,372 | €14,058 | -€53,315 | -79.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €48,772 | €48,772 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €46,912 | €46,912 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€53,315 | -€53,315 | |
| Amounts payable | 17/49 | €48,118 | €33,766 | -€14,352 | -29.8% |
| Amounts payable within one year | 42/48 | €48,118 | €33,766 | -€14,352 | -29.8% |
| Trade debts | 44 | €25,877 | €28,866 | +€2,989 | +11.6% |
| Suppliers | 440/4 | €25,877 | €28,866 | +€2,989 | +11.6% |
| Taxes, remuneration and social security | 45 | €17,342 | - | -€17,342 | |
| Taxes | 450/3 | €17,342 | - | -€17,342 | |
| Other amounts payable | 47/48 | €4,900 | €4,900 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,986 | - | -€18,986 | |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | €50,611 | -€5,932 | -€56,543 | |
| Operating profit (loss) | 9901 | €31,625 | -€5,982 | -€37,607 | |
| Financial charges | 65/66B | €10,045 | €47,333 | +€37,288 | +371% |
| Recurring financial charges | 65 | €10,045 | €143 | -€9,902 | -98.6% |
| Non-recurring financial charges | 66B | - | €47,190 | +€47,190 | |
| Profit (loss) for the period before taxes | 9903 | €21,581 | -€53,315 | -€74,896 | |
| Income taxes | 67/77 | €5,759 | - | -€5,759 | |
| Profit (loss) for the period | 9904 | €15,821 | -€53,315 | -€69,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,821 | -€53,315 | -€69,136 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.