lba.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.
lba.architecte
Largest movements
- Tangible fixed assets +€11,538
up €11,538 (+641%), from €1,800 to €13,338
- Intangible fixed assets -€10,000
down €10,000 (-45.9%), from €21,781 to €11,781
- Receivables within one year -€1,630
down €1,630 (-8.2%), from €19,783 to €18,154
- Debts after one year -€11,568
down €11,568 (-54.0%), from €21,435 to €9,867
- Tax, wage and social debts +€6,740
up €6,740 (+130%), from €5,196 to €11,936
- Profit (loss) carried forward +€6,280
up €6,280 (+14.2%), from -€44,368 to -€38,088
- Short-term financial debts -€4,673
down €4,673 (-80.1%), from €5,834 to €1,161
- Other debts +€2,420
up €2,420 (+11.2%), from €21,516 to €23,936
- Gross operating margin +€15,894
up €15,894 (+101%), from €15,752 to €31,646
- Taxes +€4,320
up €4,320 (+325%), from €1,328 to €5,648
- Other operating charges +€3,220
up €3,220 (+130%), from €2,471 to €5,691
- Depreciation +€1,303
up €1,303 (+12.8%), from €10,149 to €11,452
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,426 | €44,290 | -€136 | -0.3% |
| Fixed assets | 21/28 | €23,707 | €25,245 | +€1,538 | +6.5% |
| Intangible fixed assets | 21 | €21,781 | €11,781 | -€10,000 | -45.9% |
| Tangible fixed assets | 22/27 | €1,800 | €13,338 | +€11,538 | +641% |
| Furniture and vehicles | 24 | €1,800 | €13,338 | +€11,538 | +641% |
| Financial fixed assets | 28 | €126 | €126 | +€0 | +0.1% |
| Current assets | 29/58 | €20,719 | €19,045 | -€1,674 | -8.1% |
| Amounts receivable within one year | 40/41 | €19,783 | €18,154 | -€1,630 | -8.2% |
| Trade receivables | 40 | €19,783 | €18,154 | -€1,630 | -8.2% |
| Deferred charges and accrued income | 490/1 | €936 | €891 | -€45 | -4.8% |
| Total equity and liabilities | 10/49 | €44,426 | €44,290 | -€136 | -0.3% |
| Equity | 10/15 | -€31,968 | -€25,688 | +€6,280 | +19.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,368 | -€38,088 | +€6,280 | +14.2% |
| Amounts payable | 17/49 | €76,394 | €69,978 | -€6,416 | -8.4% |
| Amounts payable after more than one year | 17 | €21,435 | €9,867 | -€11,568 | -54.0% |
| Financial debts | 170/4 | €21,435 | €9,867 | -€11,568 | -54.0% |
| Amounts payable within one year | 42/48 | €54,959 | €60,111 | +€5,152 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | €11,279 | €11,568 | +€289 | +2.6% |
| Financial debts | 43 | €5,834 | €1,161 | -€4,673 | -80.1% |
| Credit institutions | 430/8 | €5,834 | €1,161 | -€4,673 | -80.1% |
| Trade debts | 44 | €11,134 | €11,510 | +€376 | +3.4% |
| Suppliers | 440/4 | €11,134 | €11,510 | +€376 | +3.4% |
| Taxes, remuneration and social security | 45 | €5,196 | €11,936 | +€6,740 | +130% |
| Taxes | 450/3 | €5,196 | €11,936 | +€6,740 | +130% |
| Other amounts payable | 47/48 | €21,516 | €23,936 | +€2,420 | +11.2% |
| Remuneration, social security and pensions | 62 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,149 | €11,452 | +€1,303 | +12.8% |
| Other operating charges | 640/8 | €2,471 | €5,691 | +€3,220 | +130% |
| Gross operating margin | 9900 | €15,752 | €31,646 | +€15,894 | +101% |
| Operating profit (loss) | 9901 | €3,132 | €14,422 | +€11,290 | +360% |
| Financial income | 75/76B | €49 | - | -€49 | |
| Recurring financial income | 75 | €49 | - | -€49 | |
| Financial charges | 65/66B | €2,305 | €2,494 | +€189 | +8.2% |
| Recurring financial charges | 65 | €2,305 | €2,067 | -€238 | -10.3% |
| Non-recurring financial charges | 66B | - | €428 | +€428 | |
| Profit (loss) for the period before taxes | 9903 | €876 | €11,928 | +€11,052 | +1,262% |
| Income taxes | 67/77 | €1,328 | €5,648 | +€4,320 | +325% |
| Profit (loss) for the period | 9904 | -€452 | €6,280 | +€6,732 | |
| Profit (loss) for the period to be appropriated | 9905 | -€452 | €6,280 | +€6,732 |
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 15 October 2026 via checked.be.