Liesbeth De Schutter - ARchitect: 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.
Liesbeth De Schutter - ARchitect
Largest movements
- Cash -€10,284
down €10,284 (-12.3%), from €83,506 to €73,222
mainly Contributions, distributions and other (-€22,400) and Other debts (-€1,736)
- Deferred charges and accrued income -€1,302
down €1,302 (-25.5%), from €5,110 to €3,809
- Reserves -€9,530
down €9,530 (-13.2%), from €72,085 to €62,555
- Other debts -€1,736
down €1,736 (-29.6%), from €5,866 to €4,130
- Tax, wage and social debts -€1,722
down €1,722 (-27.1%), from €6,360 to €4,638
- Trade debts +€1,082
up €1,082 (+95.2%), from €1,137 to €2,220
- Gross operating margin -€5,982
down €5,982 (-21.2%), from €28,265 to €22,283
- Taxes -€1,311
down €1,311 (-16.5%), from €7,945 to €6,634
- Other operating charges +€507
up €507 (+52.7%), from €963 to €1,471
- Depreciation -€362
down €362 (-44.6%), from €812 to €450
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 | €93,424 | €81,708 | -€11,716 | -12.5% |
| Fixed assets | 21/28 | €3,600 | €3,150 | -€450 | -12.5% |
| Tangible fixed assets | 22/27 | €3,600 | €3,150 | -€450 | -12.5% |
| Plant, machinery and equipment | 23 | €3,600 | €3,150 | -€450 | -12.5% |
| Current assets | 29/58 | €89,824 | €78,558 | -€11,266 | -12.5% |
| Amounts receivable within one year | 40/41 | €1,208 | €1,528 | +€320 | +26.5% |
| Other amounts receivable | 41 | €1,208 | €1,528 | +€320 | +26.5% |
| Cash at bank and in hand | 54/58 | €83,506 | €73,222 | -€10,284 | -12.3% |
| Deferred charges and accrued income | 490/1 | €5,110 | €3,809 | -€1,302 | -25.5% |
| Total equity and liabilities | 10/49 | €93,424 | €81,708 | -€11,716 | -12.5% |
| Equity | 10/15 | €79,460 | €69,936 | -€9,524 | -12.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,085 | €62,555 | -€9,530 | -13.2% |
| Distributable reserves | 133 | €72,085 | €62,555 | -€9,530 | -13.2% |
| Profit (loss) carried forward | 14 | €1,175 | €1,181 | +€6 | +0.5% |
| Amounts payable | 17/49 | €13,963 | €11,772 | -€2,191 | -15.7% |
| Amounts payable within one year | 42/48 | €13,363 | €10,988 | -€2,375 | -17.8% |
| Trade debts | 44 | €1,137 | €2,220 | +€1,082 | +95.2% |
| Suppliers | 440/4 | €1,137 | €2,220 | +€1,082 | +95.2% |
| Taxes, remuneration and social security | 45 | €6,360 | €4,638 | -€1,722 | -27.1% |
| Taxes | 450/3 | €6,360 | €4,638 | -€1,722 | -27.1% |
| Other amounts payable | 47/48 | €5,866 | €4,130 | -€1,736 | -29.6% |
| Accrued charges and deferred income | 492/3 | €600 | €784 | +€184 | +30.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €812 | €450 | -€362 | -44.6% |
| Other operating charges | 640/8 | €963 | €1,471 | +€507 | +52.7% |
| Gross operating margin | 9900 | €28,265 | €22,283 | -€5,982 | -21.2% |
| Operating profit (loss) | 9901 | €26,490 | €20,363 | -€6,128 | -23.1% |
| Financial income | 75/76B | €32 | €0 | -€32 | -98.8% |
| Recurring financial income | 75 | €32 | €0 | -€32 | -98.8% |
| Financial charges | 65/66B | €1,027 | €854 | -€174 | -16.9% |
| Recurring financial charges | 65 | €1,027 | €854 | -€174 | -16.9% |
| Profit (loss) for the period before taxes | 9903 | €25,495 | €19,510 | -€5,985 | -23.5% |
| Income taxes | 67/77 | €7,945 | €6,634 | -€1,311 | -16.5% |
| Profit (loss) for the period | 9904 | €17,550 | €12,876 | -€4,674 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €17,550 | €12,876 | -€4,674 | -26.6% |
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 30 October 2026 via checked.be.