RESPONSIBLE YOUNG ARCHITECTS: what changed
RESPONSIBLE YOUNG ARCHITECTS
Largest movements
- Cash +€33,915
up €33,915 (+53.6%), from €63,324 to €97,239
mainly Receivables within one year (+€17,731) and Trade debts (+€15,060)
- Receivables within one year -€17,731
down €17,731 (-32.7%), from €54,229 to €36,498
of which Trade receivables: -€17,735
- Tangible fixed assets -€13,069
down €13,069 (-16.1%), from €81,268 to €68,198
of which Plant, machinery and equipment: -€11,107
- Other debts -€23,795
down €23,795 (-46.9%), from €50,692 to €26,897
- Trade debts +€15,060
up €15,060 (+201%), from €7,483 to €22,544
- Profit (loss) carried forward +€6,960
up €6,960 (+6.2%), from €112,106 to €119,066
- Tax, wage and social debts +€4,997
up €4,997 (+43.8%), from €11,414 to €16,411
of which Taxes: +€7,570
- Gross operating margin -€3,652
down €3,652 (-12.8%), from €28,418 to €24,766
- Taxes -€902
down €902 (-27.0%), from €3,345 to €2,443
- Depreciation -€399
down €399 (-2.6%), from €15,349 to €14,950
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,155 | €205,378 | +€3,223 | +1.6% |
| Fixed assets | 21/28 | €81,268 | €68,198 | -€13,069 | -16.1% |
| Tangible fixed assets | 22/27 | €81,268 | €68,198 | -€13,069 | -16.1% |
| Plant, machinery and equipment | 23 | €72,870 | €61,763 | -€11,107 | -15.2% |
| Furniture and vehicles | 24 | €8,398 | €6,435 | -€1,963 | -23.4% |
| Current assets | 29/58 | €120,887 | €137,180 | +€16,292 | +13.5% |
| Amounts receivable within one year | 40/41 | €54,229 | €36,498 | -€17,731 | -32.7% |
| Trade receivables | 40 | €54,229 | €36,494 | -€17,735 | -32.7% |
| Other amounts receivable | 41 | - | €4 | +€4 | |
| Cash at bank and in hand | 54/58 | €63,324 | €97,239 | +€33,915 | +53.6% |
| Deferred charges and accrued income | 490/1 | €3,334 | €3,442 | +€108 | +3.2% |
| Total equity and liabilities | 10/49 | €202,155 | €205,378 | +€3,223 | +1.6% |
| Equity | 10/15 | €132,566 | €139,526 | +€6,960 | +5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,106 | €119,066 | +€6,960 | +6.2% |
| Amounts payable | 17/49 | €69,589 | €65,852 | -€3,737 | -5.4% |
| Amounts payable within one year | 42/48 | €69,589 | €65,852 | -€3,737 | -5.4% |
| Trade debts | 44 | €7,483 | €22,544 | +€15,060 | +201% |
| Suppliers | 440/4 | €7,483 | €22,544 | +€15,060 | +201% |
| Taxes, remuneration and social security | 45 | €11,414 | €16,411 | +€4,997 | +43.8% |
| Taxes | 450/3 | €8,841 | €16,411 | +€7,570 | +85.6% |
| Remuneration and social security | 454/9 | €2,573 | - | -€2,573 | |
| Other amounts payable | 47/48 | €50,692 | €26,897 | -€23,795 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,349 | €14,950 | -€399 | -2.6% |
| Other operating charges | 640/8 | €682 | €711 | +€28 | +4.2% |
| Gross operating margin | 9900 | €28,418 | €24,766 | -€3,652 | -12.8% |
| Operating profit (loss) | 9901 | €12,387 | €9,106 | -€3,281 | -26.5% |
| Financial income | 75/76B | €198 | €401 | +€203 | +103% |
| Recurring financial income | 75 | €198 | €401 | +€203 | +103% |
| Financial charges | 65/66B | €105 | €103 | -€1 | -1.0% |
| Recurring financial charges | 65 | €105 | €103 | -€1 | -1.0% |
| Profit (loss) for the period before taxes | 9903 | €12,480 | €9,403 | -€3,077 | -24.7% |
| Income taxes | 67/77 | €3,345 | €2,443 | -€902 | -27.0% |
| Profit (loss) for the period | 9904 | €9,135 | €6,960 | -€2,175 | -23.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,135 | €6,960 | -€2,175 | -23.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.