TER-A – 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.
TER-A – ARCHITECTES
Largest movements
- Receivables within one year -€47,942
down €47,942 (-47.1%), from €101,731 to €53,789
of which Trade receivables: -€51,348
- Tangible fixed assets -€12,398
down €12,398 (-4.9%), from €255,499 to €243,101
of which Land and buildings: -€7,104
- Intangible fixed assets -€4,576
down €4,576 (-29.4%), from €15,556 to €10,980
- Trade debts -€29,545
down €29,545 (-20.9%), from €141,408 to €111,863
- Short-term financial debts -€15,639
down €15,639 (-62.6%), from €25,000 to €9,361
- Debts after one year -€11,183
down €11,183 (-6.1%), from €184,688 to €173,505
- Tax, wage and social debts -€6,569
down €6,569 (-97.5%), from €6,734 to €166
- Profit (loss) carried forward +€5,440
up €5,440 (+25.9%), from €21,041 to €26,481
- Gross operating margin +€11,512
up €11,512 (+37.5%), from €30,699 to €42,210
- Other operating charges +€4,687
up €4,687 (+170%), from €2,750 to €7,437
- Financial charges +€3,230
up €3,230 (+71.1%), from €4,540 to €7,770
of which Financial charges: +€3,016
- Taxes +€1,146
up €1,146 (+47.1%), from €2,432 to €3,577
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 | €414,235 | €349,979 | -€64,257 | -15.5% |
| Fixed assets | 21/28 | €271,055 | €255,081 | -€15,974 | -5.9% |
| Intangible fixed assets | 21 | €15,556 | €10,980 | -€4,576 | -29.4% |
| Tangible fixed assets | 22/27 | €255,499 | €243,101 | -€12,398 | -4.9% |
| Land and buildings | 22 | €243,912 | €236,808 | -€7,104 | -2.9% |
| Furniture and vehicles | 24 | €11,587 | €6,293 | -€5,294 | -45.7% |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €143,181 | €94,898 | -€48,283 | -33.7% |
| Amounts receivable within one year | 40/41 | €101,731 | €53,789 | -€47,942 | -47.1% |
| Trade receivables | 40 | €86,263 | €34,915 | -€51,348 | -59.5% |
| Other amounts receivable | 41 | €15,469 | €18,875 | +€3,406 | +22.0% |
| Cash at bank and in hand | 54/58 | €29,684 | €32,074 | +€2,390 | +8.1% |
| Deferred charges and accrued income | 490/1 | €11,766 | €9,034 | -€2,732 | -23.2% |
| Total equity and liabilities | 10/49 | €414,235 | €349,979 | -€64,257 | -15.5% |
| Equity | 10/15 | €36,041 | €41,481 | +€5,440 | +15.1% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,041 | €26,481 | +€5,440 | +25.9% |
| Amounts payable | 17/49 | €378,194 | €308,498 | -€69,696 | -18.4% |
| Amounts payable after more than one year | 17 | €184,688 | €173,505 | -€11,183 | -6.1% |
| Financial debts | 170/4 | €184,688 | €173,505 | -€11,183 | -6.1% |
| Amounts payable within one year | 42/48 | €193,506 | €134,993 | -€58,513 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €15,553 | €11,183 | -€4,370 | -28.1% |
| Financial debts | 43 | €25,000 | €9,361 | -€15,639 | -62.6% |
| Credit institutions | 430/8 | €25,000 | €9,361 | -€15,639 | -62.6% |
| Trade debts | 44 | €141,408 | €111,863 | -€29,545 | -20.9% |
| Suppliers | 440/4 | €141,408 | €111,863 | -€29,545 | -20.9% |
| Advances received on contracts in progress | 46 | €4,485 | €2,420 | -€2,065 | -46.0% |
| Taxes, remuneration and social security | 45 | €6,734 | €166 | -€6,569 | -97.5% |
| Taxes | 450/3 | €6,734 | €166 | -€6,569 | -97.5% |
| Other amounts payable | 47/48 | €326 | - | -€326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,273 | €17,986 | -€287 | -1.6% |
| Other operating charges | 640/8 | €2,750 | €7,437 | +€4,687 | +170% |
| Gross operating margin | 9900 | €30,699 | €42,210 | +€11,512 | +37.5% |
| Operating profit (loss) | 9901 | €9,675 | €16,787 | +€7,112 | +73.5% |
| Financial charges | 65/66B | €4,540 | €7,770 | +€3,230 | +71.1% |
| Recurring financial charges | 65 | €4,540 | €7,556 | +€3,016 | +66.4% |
| Non-recurring financial charges | 66B | - | €214 | +€214 | |
| Profit (loss) for the period before taxes | 9903 | €5,135 | €9,017 | +€3,882 | +75.6% |
| Income taxes | 67/77 | €2,432 | €3,577 | +€1,146 | +47.1% |
| Profit (loss) for the period | 9904 | €2,704 | €5,440 | +€2,736 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €2,704 | €5,440 | +€2,736 | +101% |
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 27 October 2026 via checked.be.