MODELLO Architectes: 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.
MODELLO Architectes
Largest movements
- Receivables within one year +€239,625
up €239,625 (+656%), from €36,551 to €276,175
of which Trade receivables: +€216,706
- Cash -€85,517
down €85,517 (-29.5%), from €289,937 to €204,420
mainly Receivables within one year (-€239,625) and Contributions, distributions and other (-€75,000)
- Tangible fixed assets -€10,584
down €10,584 (-34.3%), from €30,816 to €20,231
- Other debts +€73,084
up €73,084 (+3,815%), from €1,916 to €75,000
- Trade debts +€57,305
up €57,305 (+62.7%), from €91,364 to €148,669
- Profit (loss) carried forward +€22,116
up €22,116 (+6.1%), from €359,703 to €381,819
- Tax, wage and social debts -€9,169
down €9,169 (-21.9%), from €41,926 to €32,757
of which Taxes: -€7,014
- Debts after one year -€7,789
down €7,789 (-92.1%), from €8,454 to €665
- Gross operating margin -€19,239
down €19,239 (-11.9%), from €162,306 to €143,067
- Taxes -€8,047
down €8,047 (-22.7%), from €35,418 to €27,371
- Financial income -€6,147
down €6,147 (-96.6%), from €6,366 to €219
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 | €521,374 | €660,140 | +€138,766 | +26.6% |
| Fixed assets | 21/28 | €181,946 | €170,281 | -€11,664 | -6.4% |
| Intangible fixed assets | 21 | €1,080 | €0 | -€1,080 | -100% |
| Tangible fixed assets | 22/27 | €30,816 | €20,231 | -€10,584 | -34.3% |
| Furniture and vehicles | 24 | €30,816 | €20,231 | -€10,584 | -34.3% |
| Financial fixed assets | 28 | €150,050 | €150,050 | = | 0.0% |
| Current assets | 29/58 | €339,428 | €489,858 | +€150,430 | +44.3% |
| Amounts receivable within one year | 40/41 | €36,551 | €276,175 | +€239,625 | +656% |
| Trade receivables | 40 | €31,606 | €248,312 | +€216,706 | +686% |
| Other amounts receivable | 41 | €4,944 | €27,863 | +€22,918 | +464% |
| Cash at bank and in hand | 54/58 | €289,937 | €204,420 | -€85,517 | -29.5% |
| Deferred charges and accrued income | 490/1 | €12,941 | €9,264 | -€3,677 | -28.4% |
| Total equity and liabilities | 10/49 | €521,374 | €660,140 | +€138,766 | +26.6% |
| Equity | 10/15 | €367,763 | €389,879 | +€22,116 | +6.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €359,703 | €381,819 | +€22,116 | +6.1% |
| Amounts payable | 17/49 | €153,611 | €270,260 | +€116,649 | +75.9% |
| Amounts payable after more than one year | 17 | €8,454 | €665 | -€7,789 | -92.1% |
| Financial debts | 170/4 | €8,454 | €665 | -€7,789 | -92.1% |
| Amounts payable within one year | 42/48 | €145,157 | €269,595 | +€124,438 | +85.7% |
| Current portion of amounts payable after more than one year | 42 | €9,952 | €12,913 | +€2,961 | +29.7% |
| Financial debts | 43 | - | €257 | +€257 | |
| Credit institutions | 430/8 | - | €257 | +€257 | |
| Trade debts | 44 | €91,364 | €148,669 | +€57,305 | +62.7% |
| Suppliers | 440/4 | €91,364 | €148,669 | +€57,305 | +62.7% |
| Taxes, remuneration and social security | 45 | €41,926 | €32,757 | -€9,169 | -21.9% |
| Taxes | 450/3 | €39,771 | €32,757 | -€7,014 | -17.6% |
| Remuneration and social security | 454/9 | €2,155 | €0 | -€2,155 | -100% |
| Other amounts payable | 47/48 | €1,916 | €75,000 | +€73,084 | +3,815% |
| Remuneration, social security and pensions | 62 | - | €263 | +€263 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,671 | €15,189 | -€482 | -3.1% |
| Other operating charges | 640/8 | €564 | €582 | +€18 | +3.3% |
| Gross operating margin | 9900 | €162,306 | €143,067 | -€19,239 | -11.9% |
| Operating profit (loss) | 9901 | €146,070 | €127,032 | -€19,038 | -13.0% |
| Financial income | 75/76B | €6,366 | €219 | -€6,147 | -96.6% |
| Recurring financial income | 75 | €6,366 | €219 | -€6,147 | -96.6% |
| Financial charges | 65/66B | €2,910 | €2,765 | -€146 | -5.0% |
| Recurring financial charges | 65 | €2,910 | €2,765 | -€146 | -5.0% |
| Profit (loss) for the period before taxes | 9903 | €149,526 | €124,487 | -€25,039 | -16.7% |
| Income taxes | 67/77 | €35,418 | €27,371 | -€8,047 | -22.7% |
| Profit (loss) for the period | 9904 | €114,108 | €97,116 | -€16,992 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €114,108 | €97,116 | -€16,992 | -14.9% |
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 17 October 2026 via checked.be.