RICHARD ARCHITECTURE: 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.
RICHARD ARCHITECTURE
Largest movements
- Cash +€13,702
up €13,702 (+937%), from €1,463 to €15,165
mainly Net result for the year (+€41,618) and Other debts (+€6,952)
- Tangible fixed assets -€3,981
down €3,981 (-18.1%), from €21,973 to €17,992
of which Furniture and vehicles: -€2,520
- Receivables within one year -€1,031
down €1,031 (-1.5%), from €68,978 to €67,947
of which Trade receivables: -€2,059
- Profit (loss) carried forward +€41,618
up €41,618 (+25.7%), from -€162,041 to -€120,424
- Trade debts -€14,241
down €14,241 (-46.5%), from €30,644 to €16,403
- Tax, wage and social debts -€12,837
down €12,837 (-65.1%), from €19,716 to €6,879
of which Taxes: -€15,980
- Debts after one year -€12,133
down €12,133 (-8.0%), from €152,353 to €140,220
- Other debts +€6,952
up €6,952 (+50.6%), from €13,729 to €20,680
- Gross operating margin +€69,780
up €69,780 (+5,400%), from €1,292 to €71,072
- Taxes +€19,221
up €19,221 (+1,884%), from €1,020 to €20,241
- Other operating charges -€1,622
down €1,622 (-64.3%), from €2,522 to €901
- Financial charges +€1,193
up €1,193 (+38.0%), from €3,138 to €4,332
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 | €92,942 | €102,505 | +€9,563 | +10.3% |
| Fixed assets | 21/28 | €21,973 | €17,992 | -€3,981 | -18.1% |
| Tangible fixed assets | 22/27 | €21,973 | €17,992 | -€3,981 | -18.1% |
| Furniture and vehicles | 24 | €9,011 | €6,491 | -€2,520 | -28.0% |
| Other tangible fixed assets | 26 | €12,962 | €11,501 | -€1,461 | -11.3% |
| Current assets | 29/58 | €70,969 | €84,513 | +€13,544 | +19.1% |
| Amounts receivable within one year | 40/41 | €68,978 | €67,947 | -€1,031 | -1.5% |
| Trade receivables | 40 | €55,193 | €53,134 | -€2,059 | -3.7% |
| Other amounts receivable | 41 | €13,784 | €14,812 | +€1,028 | +7.5% |
| Cash at bank and in hand | 54/58 | €1,463 | €15,165 | +€13,702 | +937% |
| Deferred charges and accrued income | 490/1 | €529 | €1,402 | +€873 | +165% |
| Total equity and liabilities | 10/49 | €92,942 | €102,505 | +€9,563 | +10.3% |
| Equity | 10/15 | -€139,806 | -€98,188 | +€41,618 | +29.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,235 | €2,235 | = | 0.0% |
| Distributable reserves | 133 | €2,235 | €2,235 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€162,041 | -€120,424 | +€41,618 | +25.7% |
| Amounts payable | 17/49 | €232,748 | €200,693 | -€32,055 | -13.8% |
| Amounts payable after more than one year | 17 | €152,353 | €140,220 | -€12,133 | -8.0% |
| Financial debts | 170/4 | €152,353 | €140,220 | -€12,133 | -8.0% |
| Amounts payable within one year | 42/48 | €80,395 | €60,473 | -€19,922 | -24.8% |
| Current portion of amounts payable after more than one year | 42 | €16,306 | €16,511 | +€204 | +1.3% |
| Trade debts | 44 | €30,644 | €16,403 | -€14,241 | -46.5% |
| Suppliers | 440/4 | €30,644 | €16,403 | -€14,241 | -46.5% |
| Taxes, remuneration and social security | 45 | €19,716 | €6,879 | -€12,837 | -65.1% |
| Taxes | 450/3 | €19,189 | €3,209 | -€15,980 | -83.3% |
| Remuneration and social security | 454/9 | €527 | €3,670 | +€3,143 | +596% |
| Other amounts payable | 47/48 | €13,729 | €20,680 | +€6,952 | +50.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,675 | €3,981 | +€305 | +8.3% |
| Other operating charges | 640/8 | €2,522 | €901 | -€1,622 | -64.3% |
| Gross operating margin | 9900 | €1,292 | €71,072 | +€69,780 | +5,400% |
| Operating profit (loss) | 9901 | -€4,906 | €66,190 | +€71,096 | |
| Financial income | 75/76B | €353 | - | -€353 | |
| Recurring financial income | 75 | €353 | - | -€353 | |
| Financial charges | 65/66B | €3,138 | €4,332 | +€1,193 | +38.0% |
| Recurring financial charges | 65 | €3,138 | €4,332 | +€1,193 | +38.0% |
| Profit (loss) for the period before taxes | 9903 | -€7,691 | €61,858 | +€69,550 | |
| Income taxes | 67/77 | €1,020 | €20,241 | +€19,221 | +1,884% |
| Profit (loss) for the period | 9904 | -€8,711 | €41,618 | +€50,329 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,711 | €41,618 | +€50,329 |
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 25 October 2026 via checked.be.