LR-architecten: what changed
Two fiscal 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.
LR-architecten
Largest movements
- Receivables within one year +€3,334
up €3,334 (+35.5%), from €9,401 to €12,735
of which Trade receivables: +€3,350
- Deferred charges and accrued income +€1,297
up €1,297 (+198.7%), from €653 to €1,950
- Tangible fixed assets -€1,118
down €1,118 (-49.6%), from €2,254 to €1,136
- Cash +€940
up €940 (+6.4%), from €14,712 to €15,652
mainly Other debts (+€11,735) and Net result for the year (+€3,639)
- Other debts +€11,735
up €11,735 (+37.9%), from €30,927 to €42,662
- Current portion of long-term debt -€9,249
down €9,249 (-94.3%), from €9,809 to €560
- Trade debts -€3,840
down €3,840 (-82.7%), from €4,645 to €805
- Profit (loss) carried forward +€3,639
up €3,639 (+7.5%), from -€48,236 to -€44,597
- Tax, wage and social debts +€2,728
up €2,728 (+95.2%), from €2,865 to €5,594
of which Remuneration and social security: +€2,363
- Gross operating margin -€2,517
down €2,517 (-24.0%), from €10,473 to €7,956
- Taxes +€1,997
up €1,997 (+32150.1%), from €6 to €2,003
- Financial charges -€1,434
down €1,434 (-68.2%), from €2,102 to €668
- Other operating charges -€1,431
down €1,431 (-59.9%), from €2,388 to €957
- Depreciation -€892
down €892 (-54.6%), from €1,632 to €740
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 | €28,071 | €32,523 | +€4,453 | +15.9% |
| Fixed assets | 21/28 | €3,304 | €2,186 | -€1,118 | -33.8% |
| Tangible fixed assets | 22/27 | €2,254 | €1,136 | -€1,118 | -49.6% |
| Plant, machinery and equipment | 23 | €2,254 | €1,136 | -€1,118 | -49.6% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €24,766 | €30,337 | +€5,571 | +22.5% |
| Amounts receivable within one year | 40/41 | €9,401 | €12,735 | +€3,334 | +35.5% |
| Trade receivables | 40 | €9,386 | €12,735 | +€3,350 | +35.7% |
| Other amounts receivable | 41 | €16 | €0 | -€16 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,712 | €15,652 | +€940 | +6.4% |
| Deferred charges and accrued income | 490/1 | €653 | €1,950 | +€1,297 | +198.7% |
| Total equity and liabilities | 10/49 | €28,071 | €32,523 | +€4,453 | +15.9% |
| Equity | 10/15 | -€20,736 | -€17,097 | +€3,639 | +17.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Capital | 10 | €25,000 | - | -€25,000 | |
| Issued capital | 100 | €25,000 | - | -€25,000 | |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,500 | €0 | -€2,500 | -100.0% |
| Legal reserve | 130 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Distributable reserves | 133 | - | €2,500 | +€2,500 | |
| Profit (loss) carried forward | 14 | -€48,236 | -€44,597 | +€3,639 | +7.5% |
| Amounts payable | 17/49 | €48,806 | €49,620 | +€814 | +1.7% |
| Amounts payable after more than one year | 17 | €560 | €0 | -€560 | -100.0% |
| Financial debts | 170/4 | €560 | €0 | -€560 | -100.0% |
| Amounts payable within one year | 42/48 | €48,246 | €49,620 | +€1,374 | +2.8% |
| Current portion of amounts payable after more than one year | 42 | €9,809 | €560 | -€9,249 | -94.3% |
| Trade debts | 44 | €4,645 | €805 | -€3,840 | -82.7% |
| Suppliers | 440/4 | €4,645 | €805 | -€3,840 | -82.7% |
| Taxes, remuneration and social security | 45 | €2,865 | €5,594 | +€2,728 | +95.2% |
| Taxes | 450/3 | €2,865 | €3,231 | +€366 | +12.8% |
| Remuneration and social security | 454/9 | - | €2,363 | +€2,363 | |
| Other amounts payable | 47/48 | €30,927 | €42,662 | +€11,735 | +37.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €740 | -€892 | -54.6% |
| Other operating charges | 640/8 | €2,388 | €957 | -€1,431 | -59.9% |
| Gross operating margin | 9900 | €10,473 | €7,956 | -€2,517 | -24.0% |
| Operating profit (loss) | 9901 | €6,454 | €6,259 | -€195 | -3.0% |
| Financial income | 75/76B | €19 | €50 | +€32 | +169.0% |
| Recurring financial income | 75 | €19 | €50 | +€32 | +169.0% |
| Financial charges | 65/66B | €2,102 | €668 | -€1,434 | -68.2% |
| Recurring financial charges | 65 | €2,102 | €668 | -€1,434 | -68.2% |
| Profit (loss) for the period before taxes | 9903 | €4,371 | €5,641 | +€1,271 | +29.1% |
| Income taxes | 67/77 | €6 | €2,003 | +€1,997 | +32150.1% |
| Profit (loss) for the period | 9904 | €4,365 | €3,639 | -€726 | -16.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,365 | €3,639 | -€726 | -16.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.