SL+ Architectes: 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+ Architectes
Largest movements
- Cash +€510,161
up €510,161 (+26.5%), from €1.9m to €2.4m
mainly Net result for the year (+€589,057) and Depreciation (+€105,973)
- Tangible fixed assets +€181,315
up €181,315 (+62.5%), from €290,067 to €471,382
of which Furniture and vehicles: +€132,990
- Reserves +€589,057
up €589,057 (+33.5%), from €1.8m to €2.3m
of which Tax-exempt reserves: +€315,750
- Trade debts +€69,614
up €69,614 (+47.6%), from €146,127 to €215,740
- Debts after one year +€54,943
up €54,943 (+291.3%), from €18,861 to €73,804
- Other debts -€50,214
down €50,214 (-100.0%), from €50,214 to €0
- Short-term financial debts +€39,629
up €39,629 (+62.7%), from €63,172 to €102,801
of which Credit institutions: +€39,629
- Gross operating margin +€165,387
up €165,387 (+20.3%), from €815,199 to €980,586
- Staff costs +€46,711
up €46,711 (+106.1%), from €44,037 to €90,748
- Financial income +€26,307
up €26,307 (+83.5%), from €31,488 to €57,795
of which Financial income: +€23,602
- Taxes +€14,214
up €14,214 (+6.6%), from €215,767 to €229,981
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 | €2,261,927 | €2,969,410 | +€707,484 | +31.3% |
| Fixed assets | 21/28 | €290,592 | €471,907 | +€181,315 | +62.4% |
| Tangible fixed assets | 22/27 | €290,067 | €471,382 | +€181,315 | +62.5% |
| Land and buildings | 22 | €102,474 | €164,298 | +€61,825 | +60.3% |
| Plant, machinery and equipment | 23 | €5,814 | €4,514 | -€1,300 | -22.4% |
| Furniture and vehicles | 24 | €128,868 | €261,858 | +€132,990 | +103.2% |
| Other tangible fixed assets | 26 | €52,911 | €40,711 | -€12,200 | -23.1% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €1,971,335 | €2,497,503 | +€526,168 | +26.7% |
| Amounts receivable within one year | 40/41 | €28,867 | €30,167 | +€1,300 | +4.5% |
| Trade receivables | 40 | €28,867 | €15,902 | -€12,965 | -44.9% |
| Other amounts receivable | 41 | €0 | €14,265 | +€14,265 | |
| Cash at bank and in hand | 54/58 | €1,924,603 | €2,434,764 | +€510,161 | +26.5% |
| Deferred charges and accrued income | 490/1 | €17,865 | €32,573 | +€14,708 | +82.3% |
| Total equity and liabilities | 10/49 | €2,261,927 | €2,969,410 | +€707,484 | +31.3% |
| Equity | 10/15 | €1,816,637 | €2,405,694 | +€589,057 | +32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,759,092 | €2,348,149 | +€589,057 | +33.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | - | €315,750 | +€315,750 | |
| Distributable reserves | 133 | €1,757,232 | €2,030,539 | +€273,307 | +15.6% |
| Profit (loss) carried forward | 14 | €38,944 | €38,944 | = | 0.0% |
| Provisions and deferred taxes | 16 | €30,000 | €30,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €30,000 | €30,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €30,000 | €30,000 | = | 0.0% |
| Amounts payable | 17/49 | €415,290 | €533,717 | +€118,427 | +28.5% |
| Amounts payable after more than one year | 17 | €18,861 | €73,804 | +€54,943 | +291.3% |
| Financial debts | 170/4 | €18,861 | €73,804 | +€54,943 | +291.3% |
| Amounts payable within one year | 42/48 | €395,704 | €459,164 | +€63,461 | +16.0% |
| Current portion of amounts payable after more than one year | 42 | €21,207 | €58,104 | +€36,897 | +174.0% |
| Financial debts | 43 | €63,172 | €102,801 | +€39,629 | +62.7% |
| Credit institutions | 430/8 | €63,172 | €102,801 | +€39,629 | +62.7% |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €146,127 | €215,740 | +€69,614 | +47.6% |
| Suppliers | 440/4 | €146,127 | €215,740 | +€69,614 | +47.6% |
| Advances received on contracts in progress | 46 | €19,655 | €12,710 | -€6,945 | -35.3% |
| Taxes, remuneration and social security | 45 | €95,330 | €69,808 | -€25,521 | -26.8% |
| Taxes | 450/3 | €84,678 | €49,662 | -€35,016 | -41.4% |
| Remuneration and social security | 454/9 | €10,652 | €20,146 | +€9,495 | +89.1% |
| Other amounts payable | 47/48 | €50,214 | €0 | -€50,214 | -100.0% |
| Accrued charges and deferred income | 492/3 | €726 | €749 | +€23 | +3.2% |
| Remuneration, social security and pensions | 62 | €44,037 | €90,748 | +€46,711 | +106.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,643 | €105,973 | +€3,330 | +3.2% |
| Other operating charges | 640/8 | €10,142 | €16,728 | +€6,586 | +64.9% |
| Gross operating margin | 9900 | €815,199 | €980,586 | +€165,387 | +20.3% |
| Operating profit (loss) | 9901 | €658,378 | €767,137 | +€108,760 | +16.5% |
| Financial income | 75/76B | €31,488 | €57,795 | +€26,307 | +83.5% |
| Recurring financial income | 75 | €31,488 | €55,089 | +€23,602 | +75.0% |
| Non-recurring financial income | 76B | - | €2,706 | +€2,706 | |
| Financial charges | 65/66B | €10,907 | €5,894 | -€5,013 | -46.0% |
| Recurring financial charges | 65 | €10,907 | €5,894 | -€5,013 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €678,958 | €819,038 | +€140,080 | +20.6% |
| Income taxes | 67/77 | €215,767 | €229,981 | +€14,214 | +6.6% |
| Profit (loss) for the period | 9904 | €463,191 | €589,057 | +€125,866 | +27.2% |
| Transfer to tax-exempt reserves | 689 | - | €315,750 | +€315,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €463,191 | €273,307 | -€189,884 | -41.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.