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RM architecte: 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.

What changed

RM architecte

BE 0812.124.283
NACE 71.111, Activities of building architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€99,018
2024 · €76,908+€22,110
Equity
€335,189
2024 · €237,004+€98,185
Cash
€219,027
2024 · €226,352-€7,325
Balance sheet total
€384,887
2024 · €301,972+€82,915

Largest movements

2024 to 2025
Assets
  • Current investments +€76,911

    up €76,911, from €0 to €76,911

  • Receivables within one year +€13,781

    up €13,781 (+33.5%), from €41,184 to €54,964

    of which Trade receivables: +€13,781

  • Cash -€7,325

    down €7,325 (-3.2%), from €226,352 to €219,027

    mainly Current investments (-€76,911) and Trade debts (-€15,430)

  • Tangible fixed assets -€7,073

    down €7,073 (-49.8%), from €14,190 to €7,117

  • Financial fixed assets +€4,410

    up €4,410 (+50.8%), from €8,680 to €13,090

Equity and liabilities
  • Reserves +€99,018

    up €99,018 (+45.7%), from €216,490 to €315,509

  • Trade debts -€15,430

    down €15,430 (-46.9%), from €32,866 to €17,435

Income statement
  • Gross operating margin +€62,383

    up €62,383 (+40.5%), from €154,147 to €216,530

  • Financial charges +€31,137

    up €31,137 (+71.7%), from €43,428 to €74,565

  • Taxes +€10,172

    up €10,172 (+34.6%), from €29,404 to €39,576

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €76,908
Gross operating margin +€62,383
Depreciation +€141
Other operating charges +€371
Financial income +€524
Financial charges -€31,137
Taxes -€10,172
Result 2025 €99,018

Cash bridge derived

cash 2024 to 2025

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.

From operations +€74,829
Investment -€81,321
Financing -€833
Cash 2024 €226,352
Net result for the year +€99,018
Depreciation +€7,073
Receivables within one year -€13,781
Deferred charges and accrued income -€2,211
Trade debts -€15,430
Tax, wage and social debts +€282
Other debts -€123
Investment in fixed assets (net) -€4,410
Current investments -€76,911
Contributions, distributions and other -€833
Cash 2025 €219,027
Every line side by side 38 lines
Line Code 2024 2025 Change %
Total assets 20/58 €301,972 €384,887 +€82,915 +27.5%
Fixed assets 21/28 €22,870 €20,207 -€2,663 -11.6%
Intangible fixed assets 21 €0 - =
Tangible fixed assets 22/27 €14,190 €7,117 -€7,073 -49.8%
Furniture and vehicles 24 €14,190 €7,117 -€7,073 -49.8%
Financial fixed assets 28 €8,680 €13,090 +€4,410 +50.8%
Current assets 29/58 €279,102 €364,680 +€85,578 +30.7%
Amounts receivable within one year 40/41 €41,184 €54,964 +€13,781 +33.5%
Trade receivables 40 €41,184 €54,964 +€13,781 +33.5%
Other amounts receivable 41 €0 - =
Current investments 50/53 €0 €76,911 +€76,911
Cash at bank and in hand 54/58 €226,352 €219,027 -€7,325 -3.2%
Deferred charges and accrued income 490/1 €11,567 €13,778 +€2,211 +19.1%
Total equity and liabilities 10/49 €301,972 €384,887 +€82,915 +27.5%
Equity 10/15 €237,004 €335,189 +€98,185 +41.4%
Contributions 10/11 €12,400 €12,400 = 0.0%
Reserves 13 €216,490 €315,509 +€99,018 +45.7%
Distributable reserves 133 €216,490 €315,509 +€99,018 +45.7%
Profit (loss) carried forward 14 €8,114 €7,281 -€833 -10.3%
Amounts payable 17/49 €64,968 €49,697 -€15,270 -23.5%
Amounts payable within one year 42/48 €64,968 €49,697 -€15,270 -23.5%
Trade debts 44 €32,866 €17,435 -€15,430 -46.9%
Suppliers 440/4 €32,866 €17,435 -€15,430 -46.9%
Taxes, remuneration and social security 45 €30,431 €30,714 +€282 +0.9%
Taxes 450/3 €30,431 €30,714 +€282 +0.9%
Other amounts payable 47/48 €1,671 €1,548 -€123 -7.3%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,214 €7,073 -€141 -2.0%
Other operating charges 640/8 €1,064 €692 -€371 -34.9%
Gross operating margin 9900 €154,147 €216,530 +€62,383 +40.5%
Operating profit (loss) 9901 €145,869 €208,764 +€62,895 +43.1%
Financial income 75/76B €3,871 €4,395 +€524 +13.5%
Recurring financial income 75 €3,871 €4,395 +€524 +13.5%
Financial charges 65/66B €43,428 €74,565 +€31,137 +71.7%
Recurring financial charges 65 €43,428 €74,565 +€31,137 +71.7%
Profit (loss) for the period before taxes 9903 €106,312 €138,594 +€32,281 +30.4%
Income taxes 67/77 €29,404 €39,576 +€10,172 +34.6%
Profit (loss) for the period 9904 €76,908 €99,018 +€22,110 +28.7%
Profit (loss) for the period to be appropriated 9905 €76,908 €99,018 +€22,110 +28.7%

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 30 September 2026 via checked.be.