LSDARCHITECTEN: 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.
LSDARCHITECTEN
Largest movements
- Tangible fixed assets +€17,252
up €17,252 (+3.1%), from €556,365 to €573,617
of which Plant, machinery and equipment: +€32,527
- Receivables within one year -€9,109
down €9,109 (-25.7%), from €35,420 to €26,311
of which Other amounts receivable: -€5,325
- Cash +€8,672
up €8,672 (+15.6%), from €55,671 to €64,343
mainly Depreciation (+€25,339) and Net result for the year (+€23,564)
- Debts after one year -€23,323
down €23,323 (-5.4%), from €431,450 to €408,127
- Other debts +€13,769
up €13,769 (+135.2%), from €10,187 to €23,955
- Tax, wage and social debts +€11,291
up €11,291 (+70.7%), from €15,973 to €27,265
of which Taxes: +€9,705
- Trade debts +€9,182
up €9,182 (+152.6%), from €6,018 to €15,201
- Staff costs +€7,200
up €7,200 (+23.5%), from €30,596 to €37,796
- Gross operating margin +€6,929
up €6,929 (+6.9%), from €100,557 to €107,486
- Depreciation +€4,250
up €4,250 (+20.2%), from €21,089 to €25,339
- Financial income +€3,125
up €3,125 (+15624350.0%), from €0 to €3,125
- Financial charges -€2,115
down €2,115 (-14.8%), from €14,245 to €12,130
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 | €650,638 | €669,626 | +€18,988 | +2.9% |
| Fixed assets | 21/28 | €556,365 | €573,617 | +€17,252 | +3.1% |
| Tangible fixed assets | 22/27 | €556,365 | €573,617 | +€17,252 | +3.1% |
| Land and buildings | 22 | €504,669 | €490,213 | -€14,456 | -2.9% |
| Plant, machinery and equipment | 23 | €18,708 | €51,234 | +€32,527 | +173.9% |
| Furniture and vehicles | 24 | €8,625 | €10,272 | +€1,648 | +19.1% |
| Other tangible fixed assets | 26 | €24,364 | €21,898 | -€2,466 | -10.1% |
| Current assets | 29/58 | €94,273 | €96,009 | +€1,736 | +1.8% |
| Amounts receivable within one year | 40/41 | €35,420 | €26,311 | -€9,109 | -25.7% |
| Trade receivables | 40 | €30,095 | €26,311 | -€3,784 | -12.6% |
| Other amounts receivable | 41 | €5,325 | - | -€5,325 | |
| Cash at bank and in hand | 54/58 | €55,671 | €64,343 | +€8,672 | +15.6% |
| Deferred charges and accrued income | 490/1 | €3,182 | €5,355 | +€2,173 | +68.3% |
| Total equity and liabilities | 10/49 | €650,638 | €669,626 | +€18,988 | +2.9% |
| Equity | 10/15 | €158,597 | €164,961 | +€6,364 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €150,701 | €157,064 | +€6,364 | +4.2% |
| Distributable reserves | 133 | €150,701 | €157,064 | +€6,364 | +4.2% |
| Profit (loss) carried forward | 14 | €1,696 | €1,696 | = | 0.0% |
| Amounts payable | 17/49 | €492,041 | €504,666 | +€12,625 | +2.6% |
| Amounts payable after more than one year | 17 | €431,450 | €408,127 | -€23,323 | -5.4% |
| Financial debts | 170/4 | €431,450 | €408,127 | -€23,323 | -5.4% |
| Amounts payable within one year | 42/48 | €60,001 | €95,033 | +€35,032 | +58.4% |
| Current portion of amounts payable after more than one year | 42 | €27,823 | €28,612 | +€789 | +2.8% |
| Trade debts | 44 | €6,018 | €15,201 | +€9,182 | +152.6% |
| Suppliers | 440/4 | €6,018 | €15,201 | +€9,182 | +152.6% |
| Taxes, remuneration and social security | 45 | €15,973 | €27,265 | +€11,291 | +70.7% |
| Taxes | 450/3 | €10,496 | €20,201 | +€9,705 | +92.5% |
| Remuneration and social security | 454/9 | €5,477 | €7,064 | +€1,587 | +29.0% |
| Other amounts payable | 47/48 | €10,187 | €23,955 | +€13,769 | +135.2% |
| Accrued charges and deferred income | 492/3 | €590 | €1,506 | +€916 | +155.1% |
| Remuneration, social security and pensions | 62 | €30,596 | €37,796 | +€7,200 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,089 | €25,339 | +€4,250 | +20.2% |
| Other operating charges | 640/8 | €2,620 | €1,435 | -€1,185 | -45.2% |
| Gross operating margin | 9900 | €100,557 | €107,486 | +€6,929 | +6.9% |
| Operating profit (loss) | 9901 | €46,252 | €42,917 | -€3,335 | -7.2% |
| Financial income | 75/76B | €0 | €3,125 | +€3,125 | +15624350.0% |
| Recurring financial income | 75 | €0 | €3,125 | +€3,125 | +15624350.0% |
| Financial charges | 65/66B | €14,245 | €12,130 | -€2,115 | -14.8% |
| Recurring financial charges | 65 | €14,245 | €12,130 | -€2,115 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €32,007 | €33,912 | +€1,904 | +5.9% |
| Income taxes | 67/77 | €9,961 | €10,348 | +€387 | +3.9% |
| Profit (loss) for the period | 9904 | €22,046 | €23,564 | +€1,518 | +6.9% |
| Profit (loss) for the period to be appropriated | 9905 | €22,046 | €23,564 | +€1,518 | +6.9% |
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 7 October 2026 via checked.be.