LD - ARCHITECTEN: 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.
LD - ARCHITECTEN
Largest movements
- Cash +€98,790
up €98,790 (+9.4%), from €1.1m to €1.2m
mainly Net result for the year (+€375,388) and Other debts (+€124,810)
- Intangible fixed assets -€53,218
down €53,218 (-90.7%), from €58,658 to €5,440
- Other debts +€124,810
up €124,810 (+116%), from €107,451 to €232,261
- Trade debts -€53,374
down €53,374 (-78.1%), from €68,344 to €14,969
- Current portion of long-term debt -€40,426
down €40,426 (-78.2%), from €51,676 to €11,250
- Tax, wage and social debts -€29,387
down €29,387 (-24.5%), from €119,873 to €90,487
of which Taxes: -€32,955
- Reserves +€21,959
up €21,959 (+1.9%), from €1.2m to €1.2m
of which Distributable reserves: +€169,309
- Gross operating margin +€35,556
up €35,556 (+5.0%), from €711,411 to €746,967
- Taxes +€24,679
up €24,679 (+14.9%), from €165,982 to €190,661
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 | €1,664,973 | €1,693,168 | +€28,195 | +1.7% |
| Fixed assets | 21/28 | €207,064 | €141,273 | -€65,791 | -31.8% |
| Intangible fixed assets | 21 | €58,658 | €5,440 | -€53,218 | -90.7% |
| Tangible fixed assets | 22/27 | €148,306 | €135,733 | -€12,573 | -8.5% |
| Land and buildings | 22 | €117,872 | €107,156 | -€10,716 | -9.1% |
| Furniture and vehicles | 24 | €30,434 | €28,577 | -€1,857 | -6.1% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €1,457,909 | €1,551,895 | +€93,986 | +6.4% |
| Amounts receivable within one year | 40/41 | €131,894 | €122,307 | -€9,587 | -7.3% |
| Trade receivables | 40 | €131,783 | €122,105 | -€9,678 | -7.3% |
| Other amounts receivable | 41 | €111 | €202 | +€91 | +81.8% |
| Current investments | 50/53 | €250,000 | €250,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,055,259 | €1,154,049 | +€98,790 | +9.4% |
| Deferred charges and accrued income | 490/1 | €20,756 | €25,539 | +€4,783 | +23.0% |
| Total equity and liabilities | 10/49 | €1,664,973 | €1,693,168 | +€28,195 | +1.7% |
| Equity | 10/15 | €1,173,990 | €1,195,949 | +€21,959 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,167,790 | €1,189,749 | +€21,959 | +1.9% |
| Tax-exempt reserves | 132 | €147,538 | €188 | -€147,350 | -99.9% |
| Distributable reserves | 133 | €1,020,252 | €1,189,561 | +€169,309 | +16.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €490,983 | €497,218 | +€6,236 | +1.3% |
| Amounts payable after more than one year | 17 | €114,375 | €103,125 | -€11,250 | -9.8% |
| Financial debts | 170/4 | €114,375 | €103,125 | -€11,250 | -9.8% |
| Amounts payable within one year | 42/48 | €347,344 | €348,967 | +€1,622 | +0.5% |
| Current portion of amounts payable after more than one year | 42 | €51,676 | €11,250 | -€40,426 | -78.2% |
| Trade debts | 44 | €68,344 | €14,969 | -€53,374 | -78.1% |
| Suppliers | 440/4 | €68,344 | €14,969 | -€53,374 | -78.1% |
| Taxes, remuneration and social security | 45 | €119,873 | €90,487 | -€29,387 | -24.5% |
| Taxes | 450/3 | €110,051 | €77,096 | -€32,955 | -29.9% |
| Remuneration and social security | 454/9 | €9,822 | €13,391 | +€3,568 | +36.3% |
| Other amounts payable | 47/48 | €107,451 | €232,261 | +€124,810 | +116% |
| Accrued charges and deferred income | 492/3 | €29,263 | €45,127 | +€15,863 | +54.2% |
| Remuneration, social security and pensions | 62 | €108,830 | €111,573 | +€2,743 | +2.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €70,934 | €73,542 | +€2,608 | +3.7% |
| Other operating charges | 640/8 | €3,570 | €3,797 | +€227 | +6.4% |
| Gross operating margin | 9900 | €711,411 | €746,967 | +€35,556 | +5.0% |
| Operating profit (loss) | 9901 | €528,077 | €558,055 | +€29,978 | +5.7% |
| Financial income | 75/76B | €10,211 | €13,638 | +€3,427 | +33.6% |
| Recurring financial income | 75 | €10,211 | €13,638 | +€3,427 | +33.6% |
| Financial charges | 65/66B | €6,504 | €5,644 | -€860 | -13.2% |
| Recurring financial charges | 65 | €6,504 | €5,644 | -€860 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | €531,783 | €566,049 | +€34,265 | +6.4% |
| Income taxes | 67/77 | €165,982 | €190,661 | +€24,679 | +14.9% |
| Profit (loss) for the period | 9904 | €365,802 | €375,388 | +€9,586 | +2.6% |
| Transfer from tax-exempt reserves | 789 | €0 | €147,350 | +€147,350 | |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €365,802 | €522,738 | +€156,936 | +42.9% |
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 16 October 2026 via checked.be.