SC 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.
SC Architecte
Largest movements
- Receivables within one year +€62,537
up €62,537 (+12625.7%), from €495 to €63,033
of which Other amounts receivable: +€49,860
- Cash -€59,624
down €59,624 (-24.9%), from €239,807 to €180,183
mainly Receivables within one year (-€62,537) and Contributions, distributions and other (-€41,876)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Other debts +€31,623
up €31,623 (+21.4%), from €147,785 to €179,408
- Tax, wage and social debts -€18,080
down €18,080 (-40.7%), from €44,425 to €26,345
of which Taxes: -€18,080
- Gross operating margin -€12,504
down €12,504 (-18.8%), from €66,406 to €53,903
- Taxes -€8,340
down €8,340 (-44.4%), from €18,763 to €10,423
- Other operating charges +€1,314
up €1,314 (+146.3%), from €899 to €2,213
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.
Cash bridge derived
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 | €243,647 | €255,782 | +€12,135 | +5.0% |
| Fixed assets | 21/28 | €1,614 | €10,702 | +€9,088 | +562.9% |
| Tangible fixed assets | 22/27 | €1,614 | €702 | -€912 | -56.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €1,614 | €702 | -€912 | -56.5% |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €242,033 | €245,080 | +€3,047 | +1.3% |
| Amounts receivable within one year | 40/41 | €495 | €63,033 | +€62,537 | +12625.7% |
| Trade receivables | 40 | €492 | €13,169 | +€12,678 | +2579.2% |
| Other amounts receivable | 41 | €4 | €49,863 | +€49,860 | +1319034.7% |
| Current investments | 50/53 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €239,807 | €180,183 | -€59,624 | -24.9% |
| Deferred charges and accrued income | 490/1 | €1,731 | €1,864 | +€134 | +7.7% |
| Total equity and liabilities | 10/49 | €243,647 | €255,782 | +€12,135 | +5.0% |
| Equity | 10/15 | €50,699 | €49,000 | -€1,699 | -3.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €46,000 | €46,000 | = | 0.0% |
| Distributable reserves | 133 | €46,000 | €46,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,699 | €0 | -€1,699 | -100.0% |
| Amounts payable | 17/49 | €192,948 | €206,782 | +€13,834 | +7.2% |
| Amounts payable within one year | 42/48 | €192,936 | €206,766 | +€13,830 | +7.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €0 | = | |
| Trade debts | 44 | €727 | €1,013 | +€287 | +39.4% |
| Suppliers | 440/4 | €727 | €1,013 | +€287 | +39.4% |
| Taxes, remuneration and social security | 45 | €44,425 | €26,345 | -€18,080 | -40.7% |
| Taxes | 450/3 | €44,425 | €26,345 | -€18,080 | -40.7% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €147,785 | €179,408 | +€31,623 | +21.4% |
| Accrued charges and deferred income | 492/3 | €12 | €16 | +€4 | +33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €849 | €912 | +€63 | +7.5% |
| Other operating charges | 640/8 | €899 | €2,213 | +€1,314 | +146.3% |
| Gross operating margin | 9900 | €66,406 | €53,903 | -€12,504 | -18.8% |
| Operating profit (loss) | 9901 | €64,659 | €50,778 | -€13,881 | -21.5% |
| Financial income | 75/76B | €1,794 | €1,534 | -€259 | -14.5% |
| Recurring financial income | 75 | €1,794 | €1,534 | -€259 | -14.5% |
| Financial charges | 65/66B | €1,561 | €1,711 | +€150 | +9.6% |
| Recurring financial charges | 65 | €1,561 | €1,711 | +€150 | +9.6% |
| Profit (loss) for the period before taxes | 9903 | €64,891 | €50,600 | -€14,291 | -22.0% |
| Income taxes | 67/77 | €18,763 | €10,423 | -€8,340 | -44.4% |
| Profit (loss) for the period | 9904 | €46,128 | €40,177 | -€5,951 | -12.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,128 | €40,177 | -€5,951 | -12.9% |
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 4 October 2026 via checked.be.