P² - ARCHITECTEN: 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.
P² - ARCHITECTEN
Largest movements
- Receivables within one year +€115,336
up €115,336 (+30.0%), from €384,099 to €499,434
of which Trade receivables: +€154,367
- Cash +€106,449
up €106,449 (+49.4%), from €215,427 to €321,876
mainly Trade debts (+€209,559) and Advances received (+€37,628)
- Tangible fixed assets +€45,412
up €45,412 (+1,067%), from €4,258 to €49,670
- Trade debts +€209,559
up €209,559 (+88.9%), from €235,856 to €445,415
- Advances received +€37,628
new in 2025: €37,628
- Accrued charges and deferred income +€18,333
new in 2025: €18,333
- Depreciation +€2,688
up €2,688 (+74.2%), from €3,620 to €6,308
- Gross operating margin +€1,611
up €1,611 (+10.0%), from €16,190 to €17,801
- Other operating charges +€539
up €539 (+25.0%), from €2,153 to €2,692
- Financial charges +€531
up €531 (+116%), from €458 to €988
- Taxes +€240
up €240 (+50.5%), from €475 to €714
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 | €604,720 | €876,837 | +€272,118 | +45.0% |
| Fixed assets | 21/28 | €4,258 | €49,670 | +€45,412 | +1,067% |
| Tangible fixed assets | 22/27 | €4,258 | €49,670 | +€45,412 | +1,067% |
| Furniture and vehicles | 24 | €4,258 | €49,670 | +€45,412 | +1,067% |
| Current assets | 29/58 | €600,462 | €827,167 | +€226,705 | +37.8% |
| Amounts receivable within one year | 40/41 | €384,099 | €499,434 | +€115,336 | +30.0% |
| Trade receivables | 40 | €207,052 | €361,419 | +€154,367 | +74.6% |
| Other amounts receivable | 41 | €177,046 | €138,015 | -€39,031 | -22.0% |
| Cash at bank and in hand | 54/58 | €215,427 | €321,876 | +€106,449 | +49.4% |
| Deferred charges and accrued income | 490/1 | €936 | €5,857 | +€4,921 | +526% |
| Total equity and liabilities | 10/49 | €604,720 | €876,837 | +€272,118 | +45.0% |
| Equity | 10/15 | €365,541 | €372,682 | +€7,141 | +2.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Reserves | 13 | €359,341 | €366,482 | +€7,141 | +2.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Other | 1319 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €357,481 | €364,622 | +€7,141 | +2.0% |
| Amounts payable | 17/49 | €239,178 | €504,155 | +€264,977 | +111% |
| Amounts payable within one year | 42/48 | €239,178 | €485,822 | +€246,644 | +103% |
| Trade debts | 44 | €235,856 | €445,415 | +€209,559 | +88.9% |
| Suppliers | 440/4 | €235,856 | €445,415 | +€209,559 | +88.9% |
| Advances received on contracts in progress | 46 | - | €37,628 | +€37,628 | |
| Taxes, remuneration and social security | 45 | €3,285 | €1,663 | -€1,621 | -49.4% |
| Taxes | 450/3 | €3,285 | €1,663 | -€1,621 | -49.4% |
| Other amounts payable | 47/48 | €38 | €1,116 | +€1,078 | +2,836% |
| Accrued charges and deferred income | 492/3 | - | €18,333 | +€18,333 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,620 | €6,308 | +€2,688 | +74.2% |
| Other operating charges | 640/8 | €2,153 | €2,692 | +€539 | +25.0% |
| Gross operating margin | 9900 | €16,190 | €17,801 | +€1,611 | +10.0% |
| Operating profit (loss) | 9901 | €10,416 | €8,800 | -€1,616 | -15.5% |
| Financial income | 75/76B | €9 | €43 | +€34 | +382% |
| Recurring financial income | 75 | €9 | €2 | -€7 | -75.6% |
| Non-recurring financial income | 76B | - | €41 | +€41 | |
| Financial charges | 65/66B | €458 | €988 | +€531 | +116% |
| Recurring financial charges | 65 | €458 | €988 | +€531 | +116% |
| Profit (loss) for the period before taxes | 9903 | €9,967 | €7,855 | -€2,112 | -21.2% |
| Income taxes | 67/77 | €475 | €714 | +€240 | +50.5% |
| Profit (loss) for the period | 9904 | €9,492 | €7,141 | -€2,352 | -24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,492 | €7,141 | -€2,352 | -24.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.