LM-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.
LM-ARCHITECTE
Largest movements
- Receivables within one year +€7,048
up €7,048 (+7.7%), from €91,369 to €98,418
of which Other amounts receivable: +€20,510
- Tangible fixed assets -€4,322
down €4,322 (-6.3%), from €68,771 to €64,450
of which Furniture and vehicles: -€2,372
- Reserves +€22,409
up €22,409 (+83.0%), from €27,000 to €49,409
of which Tax-exempt reserves: +€16,409
- Advances received -€15,000
no longer reported in 2025 (was €15,000)
- Debts after one year -€9,598
down €9,598 (-21.8%), from €44,106 to €34,508
- Tax, wage and social debts +€8,904
up €8,904 (+36.9%), from €24,154 to €33,059
- Trade debts -€5,650
down €5,650 (-19.7%), from €28,619 to €22,968
- Gross operating margin -€16,132
down €16,132 (-26.3%), from €61,287 to €45,155
- Taxes -€7,475
down €7,475 (-55.4%), from €13,486 to €6,011
- Depreciation +€2,953
up €2,953 (+98.4%), from €3,001 to €5,953
- Write-downs +€2,694
new in 2025: €2,694
- Other operating charges -€1,684
down €1,684 (-45.0%), from €3,740 to €2,055
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 | €167,306 | €169,272 | +€1,966 | +1.2% |
| Fixed assets | 21/28 | €70,651 | €66,050 | -€4,602 | -6.5% |
| Tangible fixed assets | 22/27 | €68,771 | €64,450 | -€4,322 | -6.3% |
| Land and buildings | 22 | €58,359 | €56,409 | -€1,950 | -3.3% |
| Furniture and vehicles | 24 | €10,412 | €8,040 | -€2,372 | -22.8% |
| Financial fixed assets | 28 | €1,880 | €1,600 | -€280 | -14.9% |
| Current assets | 29/58 | €96,655 | €103,222 | +€6,567 | +6.8% |
| Amounts receivable within one year | 40/41 | €91,369 | €98,418 | +€7,048 | +7.7% |
| Trade receivables | 40 | €43,976 | €30,514 | -€13,462 | -30.6% |
| Other amounts receivable | 41 | €47,394 | €67,904 | +€20,510 | +43.3% |
| Cash at bank and in hand | 54/58 | €507 | €1,136 | +€629 | +123.9% |
| Deferred charges and accrued income | 490/1 | €4,778 | €3,669 | -€1,110 | -23.2% |
| Total equity and liabilities | 10/49 | €167,306 | €169,272 | +€1,966 | +1.2% |
| Equity | 10/15 | €39,775 | €62,217 | +€22,442 | +56.4% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €27,000 | €49,409 | +€22,409 | +83.0% |
| Tax-exempt reserves | 132 | - | €16,409 | +€16,409 | |
| Distributable reserves | 133 | €27,000 | €33,000 | +€6,000 | +22.2% |
| Profit (loss) carried forward | 14 | €275 | €308 | +€34 | +12.2% |
| Provisions and deferred taxes | 16 | - | €5,470 | +€5,470 | |
| Deferred taxes | 168 | - | €5,470 | +€5,470 | |
| Amounts payable | 17/49 | €127,531 | €101,585 | -€25,946 | -20.3% |
| Amounts payable after more than one year | 17 | €44,106 | €34,508 | -€9,598 | -21.8% |
| Financial debts | 170/4 | €44,106 | €34,508 | -€9,598 | -21.8% |
| Amounts payable within one year | 42/48 | €82,660 | €67,061 | -€15,599 | -18.9% |
| Current portion of amounts payable after more than one year | 42 | €9,325 | €9,598 | +€273 | +2.9% |
| Financial debts | 43 | €4,476 | - | -€4,476 | |
| Credit institutions | 430/8 | €4,476 | - | -€4,476 | |
| Trade debts | 44 | €28,619 | €22,968 | -€5,650 | -19.7% |
| Suppliers | 440/4 | €28,619 | €22,968 | -€5,650 | -19.7% |
| Advances received on contracts in progress | 46 | €15,000 | - | -€15,000 | |
| Taxes, remuneration and social security | 45 | €24,154 | €33,059 | +€8,904 | +36.9% |
| Taxes | 450/3 | €24,154 | €33,059 | +€8,904 | +36.9% |
| Other amounts payable | 47/48 | €1,087 | €1,436 | +€350 | +32.2% |
| Accrued charges and deferred income | 492/3 | €765 | €16 | -€749 | -98.0% |
| Non-recurring operating income | 76A | - | €33,786 | +€33,786 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,001 | €5,953 | +€2,953 | +98.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,694 | +€2,694 | |
| Other operating charges | 640/8 | €3,740 | €2,055 | -€1,684 | -45.0% |
| Non-recurring operating charges | 66A | €8,265 | €477 | -€7,788 | -94.2% |
| Gross operating margin | 9900 | €61,287 | €45,155 | -€16,132 | -26.3% |
| Operating profit (loss) | 9901 | €46,282 | €33,975 | -€12,307 | -26.6% |
| Financial income | 75/76B | €2,468 | €3,481 | +€1,013 | +41.1% |
| Recurring financial income | 75 | €2,468 | €3,481 | +€1,013 | +41.1% |
| Financial charges | 65/66B | €3,150 | €3,534 | +€384 | +12.2% |
| Recurring financial charges | 65 | €3,150 | €3,534 | +€384 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | €45,600 | €33,923 | -€11,677 | -25.6% |
| Transfer from deferred taxes | 780 | - | €911 | +€911 | |
| Transfer to deferred taxes | 680 | - | €6,380 | +€6,380 | |
| Income taxes | 67/77 | €13,486 | €6,011 | -€7,475 | -55.4% |
| Profit (loss) for the period | 9904 | €32,114 | €22,442 | -€9,672 | -30.1% |
| Transfer from tax-exempt reserves | 789 | - | €2,732 | +€2,732 | |
| Transfer to tax-exempt reserves | 689 | - | €19,141 | +€19,141 | |
| Profit (loss) for the period to be appropriated | 9905 | €32,114 | €6,034 | -€26,080 | -81.2% |
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 11 October 2026 via checked.be.