SL 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.
SL ARCHITECTEN
Largest movements
- Receivables within one year -€3,663
down €3,663 (-37.0%), from €9,911 to €6,247
of which Trade receivables: -€5,420
- Cash -€3,108
down €3,108 (-17.6%), from €17,656 to €14,549
mainly Investment in fixed assets (net) (-€6,444) and Tax, wage and social debts (-€5,987)
- Tangible fixed assets -€2,441
down €2,441 (-11.0%), from €22,202 to €19,761
of which Land and buildings: -€2,202
- Deferred charges and accrued income +€744
up €744 (+13.4%), from €5,551 to €6,295
- Tax, wage and social debts -€5,987
down €5,987 (-61.5%), from €9,737 to €3,750
of which Remuneration and social security: -€3,000
- Debts after one year -€2,303
down €2,303 (-53.3%), from €4,320 to €2,017
- Advances received -€1,815
no longer reported in 2025 (was €1,815)
- Other debts +€1,158
up €1,158 (+5.1%), from €22,785 to €23,943
- Gross operating margin +€10,737
up €10,737 (+1,199%), from €896 to €11,633
- Taxes +€764
up €764 (+178%), from €430 to €1,194
- Depreciation +€521
up €521 (+6.2%), from €8,364 to €8,885
- Financial charges -€408
down €408 (-34.0%), from €1,200 to €792
- Other operating charges -€240
down €240 (-53.3%), from €451 to €210
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 | €55,320 | €46,852 | -€8,468 | -15.3% |
| Fixed assets | 21/28 | €22,202 | €19,761 | -€2,441 | -11.0% |
| Tangible fixed assets | 22/27 | €22,202 | €19,761 | -€2,441 | -11.0% |
| Land and buildings | 22 | €10,961 | €8,759 | -€2,202 | -20.1% |
| Furniture and vehicles | 24 | €11,241 | €11,002 | -€239 | -2.1% |
| Current assets | 29/58 | €33,118 | €27,091 | -€6,027 | -18.2% |
| Amounts receivable within one year | 40/41 | €9,911 | €6,247 | -€3,663 | -37.0% |
| Trade receivables | 40 | €5,420 | - | -€5,420 | |
| Other amounts receivable | 41 | €4,491 | €6,247 | +€1,757 | +39.1% |
| Cash at bank and in hand | 54/58 | €17,656 | €14,549 | -€3,108 | -17.6% |
| Deferred charges and accrued income | 490/1 | €5,551 | €6,295 | +€744 | +13.4% |
| Total equity and liabilities | 10/49 | €55,320 | €46,852 | -€8,468 | -15.3% |
| Equity | 10/15 | €8,815 | €9,239 | +€424 | +4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,037 | €20,037 | = | 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% |
| Distributable reserves | 133 | €18,177 | €18,177 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,822 | -€29,398 | +€424 | +1.4% |
| Amounts payable | 17/49 | €46,505 | €37,613 | -€8,892 | -19.1% |
| Amounts payable after more than one year | 17 | €4,320 | €2,017 | -€2,303 | -53.3% |
| Financial debts | 170/4 | €4,320 | €2,017 | -€2,303 | -53.3% |
| Amounts payable within one year | 42/48 | €42,185 | €35,596 | -€6,589 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €2,181 | €2,303 | +€122 | +5.6% |
| Trade debts | 44 | €5,667 | €5,600 | -€66 | -1.2% |
| Suppliers | 440/4 | €5,667 | €5,600 | -€66 | -1.2% |
| Advances received on contracts in progress | 46 | €1,815 | - | -€1,815 | |
| Taxes, remuneration and social security | 45 | €9,737 | €3,750 | -€5,987 | -61.5% |
| Taxes | 450/3 | €3,737 | €750 | -€2,987 | -79.9% |
| Remuneration and social security | 454/9 | €6,000 | €3,000 | -€3,000 | -50.0% |
| Other amounts payable | 47/48 | €22,785 | €23,943 | +€1,158 | +5.1% |
| Non-recurring operating income | 76A | - | €1,431 | +€1,431 | |
| Remuneration, social security and pensions | 62 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,364 | €8,885 | +€521 | +6.2% |
| Other operating charges | 640/8 | €451 | €210 | -€240 | -53.3% |
| Gross operating margin | 9900 | €896 | €11,633 | +€10,737 | +1,199% |
| Operating profit (loss) | 9901 | -€7,919 | €2,337 | +€10,256 | |
| Financial income | 75/76B | €35 | €72 | +€37 | +107% |
| Recurring financial income | 75 | €35 | €72 | +€37 | +107% |
| Financial charges | 65/66B | €1,200 | €792 | -€408 | -34.0% |
| Recurring financial charges | 65 | €1,200 | €792 | -€408 | -34.0% |
| Profit (loss) for the period before taxes | 9903 | -€9,084 | €1,617 | +€10,701 | |
| Income taxes | 67/77 | €430 | €1,194 | +€764 | +178% |
| Profit (loss) for the period | 9904 | -€9,514 | €424 | +€9,937 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,514 | €424 | +€9,937 |
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 14 October 2026 via checked.be.