LEVEL 4 Architects: 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.
LEVEL 4 Architects
Largest movements
- Cash -€16,620
down €16,620 (-42.2%), from €39,404 to €22,783
mainly Net result for the year (-€16,662) and Trade debts (-€2,062)
- Tangible fixed assets -€2,512
down €2,512 (-44.5%), from €5,650 to €3,138
of which Other tangible fixed assets: -€1,488
- Receivables within one year -€1,142
down €1,142 (-22.6%), from €5,058 to €3,916
of which Trade receivables: -€2,765
- Profit (loss) carried forward -€16,662
down €16,662 (-96.1%), from €17,334 to €672
- Trade debts -€2,062
down €2,062 (-36.2%), from €5,698 to €3,635
- Tax, wage and social debts -€1,855
down €1,855 (-9.6%), from €19,262 to €17,407
of which Taxes: -€4,695
- Gross operating margin -€26,000
down €26,000, from €16,438 to -€9,563
- Taxes -€2,070
down €2,070 (-48.5%), from €4,268 to €2,198
- Depreciation -€472
down €472 (-15.8%), from €2,984 to €2,512
- Other operating charges +€240
up €240 (+32.2%), from €748 to €988
- Financial charges -€194
down €194 (-12.1%), from €1,595 to €1,401
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.
Cash bridge derived
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 | €51,354 | €30,774 | -€20,579 | -40.1% |
| Fixed assets | 21/28 | €5,962 | €3,450 | -€2,512 | -42.1% |
| Tangible fixed assets | 22/27 | €5,650 | €3,138 | -€2,512 | -44.5% |
| Furniture and vehicles | 24 | €1,677 | €652 | -€1,024 | -61.1% |
| Other tangible fixed assets | 26 | €3,974 | €2,486 | -€1,488 | -37.4% |
| Financial fixed assets | 28 | €312 | €312 | = | 0.0% |
| Current assets | 29/58 | €45,391 | €27,324 | -€18,067 | -39.8% |
| Amounts receivable within one year | 40/41 | €5,058 | €3,916 | -€1,142 | -22.6% |
| Trade receivables | 40 | €3,500 | €735 | -€2,765 | -79.0% |
| Other amounts receivable | 41 | €1,558 | €3,181 | +€1,623 | +104.2% |
| Cash at bank and in hand | 54/58 | €39,404 | €22,783 | -€16,620 | -42.2% |
| Deferred charges and accrued income | 490/1 | €929 | €625 | -€305 | -32.8% |
| Total equity and liabilities | 10/49 | €51,354 | €30,774 | -€20,579 | -40.1% |
| Equity | 10/15 | €25,394 | €8,732 | -€16,662 | -65.6% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,334 | €672 | -€16,662 | -96.1% |
| Amounts payable | 17/49 | €25,960 | €22,043 | -€3,917 | -15.1% |
| Amounts payable within one year | 42/48 | €25,960 | €22,043 | -€3,917 | -15.1% |
| Trade debts | 44 | €5,698 | €3,635 | -€2,062 | -36.2% |
| Suppliers | 440/4 | €5,698 | €3,635 | -€2,062 | -36.2% |
| Taxes, remuneration and social security | 45 | €19,262 | €17,407 | -€1,855 | -9.6% |
| Taxes | 450/3 | €8,590 | €3,895 | -€4,695 | -54.7% |
| Remuneration and social security | 454/9 | €10,672 | €13,512 | +€2,840 | +26.6% |
| Other amounts payable | 47/48 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,984 | €2,512 | -€472 | -15.8% |
| Other operating charges | 640/8 | €748 | €988 | +€240 | +32.2% |
| Gross operating margin | 9900 | €16,438 | -€9,563 | -€26,000 | |
| Operating profit (loss) | 9901 | €12,706 | -€13,063 | -€25,769 | |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €1,595 | €1,401 | -€194 | -12.1% |
| Recurring financial charges | 65 | €1,595 | €1,401 | -€194 | -12.1% |
| Profit (loss) for the period before taxes | 9903 | €11,117 | -€14,464 | -€25,581 | |
| Income taxes | 67/77 | €4,268 | €2,198 | -€2,070 | -48.5% |
| Profit (loss) for the period | 9904 | €6,848 | -€16,662 | -€23,511 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,848 | -€16,662 | -€23,511 |
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 10 October 2026 via checked.be.