LV-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.
LV-ARCHITECTEN
Largest movements
- Receivables within one year -€163,423
down €163,423 (-21.9%), from €745,464 to €582,041
of which Trade receivables: -€156,673
- Cash +€152,130
up €152,130 (+23.3%), from €651,631 to €803,761
mainly Net result for the year (+€350,206) and Receivables within one year (+€163,423)
- Current investments +€97,253
up €97,253 (+13.6%), from €714,789 to €812,042
- Tangible fixed assets -€89,268
down €89,268 (-13.4%), from €664,652 to €575,384
- Reserves +€350,206
up €350,206 (+17.7%), from €2.0m to €2.3m
- Other debts -€265,370
down €265,370 (-100.0%), from €265,370 to €0
- Trade debts -€67,672
down €67,672 (-27.3%), from €248,239 to €180,567
- Debts after one year -€57,425
down €57,425 (-24.9%), from €230,736 to €173,311
- Tax, wage and social debts +€36,935
up €36,935 (+16.7%), from €221,045 to €257,980
of which Taxes: +€39,942
- Gross operating margin +€122,105
up €122,105 (+6.6%), from €1.8m to €2.0m
- Staff costs +€92,106
up €92,106 (+7.4%), from €1.2m to €1.3m
- Taxes +€23,654
up €23,654 (+15.7%), from €150,914 to €174,568
- Other operating charges -€20,495
down €20,495 (-61.2%), from €33,467 to €12,972
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 | €3,013,173 | €3,006,566 | -€6,606 | -0.2% |
| Fixed assets | 21/28 | €681,123 | €591,881 | -€89,241 | -13.1% |
| Tangible fixed assets | 22/27 | €664,652 | €575,384 | -€89,268 | -13.4% |
| Land and buildings | 22 | €268,419 | €234,371 | -€34,049 | -12.7% |
| Plant, machinery and equipment | 23 | €45,907 | €27,440 | -€18,467 | -40.2% |
| Furniture and vehicles | 24 | €32,302 | €24,012 | -€8,290 | -25.7% |
| Other tangible fixed assets | 26 | €318,023 | €289,562 | -€28,461 | -8.9% |
| Financial fixed assets | 28 | €16,471 | €16,497 | +€26 | +0.2% |
| Current assets | 29/58 | €2,332,050 | €2,414,685 | +€82,635 | +3.5% |
| Amounts receivable after more than one year | 29 | €193,500 | €187,500 | -€6,000 | -3.1% |
| Other amounts receivable | 291 | €193,500 | €187,500 | -€6,000 | -3.1% |
| Amounts receivable within one year | 40/41 | €745,464 | €582,041 | -€163,423 | -21.9% |
| Trade receivables | 40 | €732,073 | €575,400 | -€156,673 | -21.4% |
| Other amounts receivable | 41 | €13,390 | €6,641 | -€6,749 | -50.4% |
| Current investments | 50/53 | €714,789 | €812,042 | +€97,253 | +13.6% |
| Cash at bank and in hand | 54/58 | €651,631 | €803,761 | +€152,130 | +23.3% |
| Deferred charges and accrued income | 490/1 | €26,666 | €29,341 | +€2,675 | +10.0% |
| Total equity and liabilities | 10/49 | €3,013,173 | €3,006,566 | -€6,606 | -0.2% |
| Equity | 10/15 | €1,983,605 | €2,333,810 | +€350,206 | +17.7% |
| Reserves | 13 | €1,983,605 | €2,333,810 | +€350,206 | +17.7% |
| Distributable reserves | 133 | €1,983,605 | €2,333,810 | +€350,206 | +17.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,029,568 | €672,756 | -€356,812 | -34.7% |
| Amounts payable after more than one year | 17 | €230,736 | €173,311 | -€57,425 | -24.9% |
| Financial debts | 170/4 | €230,736 | €173,311 | -€57,425 | -24.9% |
| Amounts payable within one year | 42/48 | €798,603 | €495,972 | -€302,631 | -37.9% |
| Current portion of amounts payable after more than one year | 42 | €63,949 | €57,425 | -€6,524 | -10.2% |
| Trade debts | 44 | €248,239 | €180,567 | -€67,672 | -27.3% |
| Suppliers | 440/4 | €248,239 | €180,567 | -€67,672 | -27.3% |
| Taxes, remuneration and social security | 45 | €221,045 | €257,980 | +€36,935 | +16.7% |
| Taxes | 450/3 | €74,685 | €114,627 | +€39,942 | +53.5% |
| Remuneration and social security | 454/9 | €146,360 | €143,353 | -€3,006 | -2.1% |
| Other amounts payable | 47/48 | €265,370 | €0 | -€265,370 | -100.0% |
| Accrued charges and deferred income | 492/3 | €230 | €3,473 | +€3,243 | +1412.6% |
| Non-recurring operating income | 76A | - | €7,000 | +€7,000 | |
| Remuneration, social security and pensions | 62 | €1,248,297 | €1,340,403 | +€92,106 | +7.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,449 | €111,732 | +€14,283 | +14.7% |
| Other operating charges | 640/8 | €33,467 | €12,972 | -€20,495 | -61.2% |
| Non-recurring operating charges | 66A | €3,739 | €0 | -€3,739 | -100.0% |
| Gross operating margin | 9900 | €1,843,885 | €1,965,990 | +€122,105 | +6.6% |
| Operating profit (loss) | 9901 | €460,933 | €500,884 | +€39,950 | +8.7% |
| Financial income | 75/76B | €25,179 | €36,868 | +€11,688 | +46.4% |
| Recurring financial income | 75 | €25,179 | €36,868 | +€11,688 | +46.4% |
| Financial charges | 65/66B | €12,377 | €12,977 | +€601 | +4.9% |
| Recurring financial charges | 65 | €12,377 | €12,977 | +€601 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €473,736 | €524,774 | +€51,038 | +10.8% |
| Income taxes | 67/77 | €150,914 | €174,568 | +€23,654 | +15.7% |
| Profit (loss) for the period | 9904 | €322,822 | €350,206 | +€27,384 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €322,822 | €350,206 | +€27,384 | +8.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.