The Carchitect: 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.
The Carchitect
Largest movements
- Receivables within one year -€6,521
down €6,521 (-89.1%), from €7,322 to €801
of which Other amounts receivable: -€3,366
- Tangible fixed assets -€1,307
down €1,307 (-28.4%), from €4,607 to €3,299
- Cash +€665
up €665 (+405.9%), from €164 to €829
mainly Receivables within one year (+€6,521) and Trade debts (+€4,082)
- Deferred charges and accrued income -€209
down €209 (-46.6%), from €448 to €239
- Profit (loss) carried forward -€8,811
down €8,811 (-85.3%), from -€10,332 to -€19,143
- Debts after one year -€4,095
down €4,095 (-38.4%), from €10,654 to €6,559
- Trade debts +€4,082
up €4,082 (+118.8%), from €3,436 to €7,518
- Other debts +€2,803
up €2,803 (+157.2%), from €1,783 to €4,586
- Tax, wage and social debts -€1,567
down €1,567 (-74.1%), from €2,114 to €547
- Other operating charges +€6,455
up €6,455 (+737.4%), from €875 to €7,330
- Gross operating margin -€2,207
down €2,207 (-73.7%), from €2,993 to €786
- Taxes -€260
down €260 (-100.0%), from €260 to €0
- Financial charges -€108
down €108 (-10.0%), from €1,086 to €978
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 | €12,540 | €5,168 | -€7,373 | -58.8% |
| Fixed assets | 21/28 | €4,607 | €3,299 | -€1,307 | -28.4% |
| Tangible fixed assets | 22/27 | €4,607 | €3,299 | -€1,307 | -28.4% |
| Plant, machinery and equipment | 23 | €4,607 | €3,299 | -€1,307 | -28.4% |
| Current assets | 29/58 | €7,934 | €1,869 | -€6,065 | -76.4% |
| Amounts receivable within one year | 40/41 | €7,322 | €801 | -€6,521 | -89.1% |
| Trade receivables | 40 | €3,805 | €650 | -€3,155 | -82.9% |
| Other amounts receivable | 41 | €3,517 | €151 | -€3,366 | -95.7% |
| Cash at bank and in hand | 54/58 | €164 | €829 | +€665 | +405.9% |
| Deferred charges and accrued income | 490/1 | €448 | €239 | -€209 | -46.6% |
| Total equity and liabilities | 10/49 | €12,540 | €5,168 | -€7,373 | -58.8% |
| Equity | 10/15 | -€9,332 | -€18,143 | -€8,811 | -94.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,332 | -€19,143 | -€8,811 | -85.3% |
| Amounts payable | 17/49 | €21,872 | €23,311 | +€1,439 | +6.6% |
| Amounts payable after more than one year | 17 | €10,654 | €6,559 | -€4,095 | -38.4% |
| Financial debts | 170/4 | €10,654 | €6,559 | -€4,095 | -38.4% |
| Amounts payable within one year | 42/48 | €11,218 | €16,752 | +€5,534 | +49.3% |
| Current portion of amounts payable after more than one year | 42 | €3,886 | €4,095 | +€209 | +5.4% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €3,436 | €7,518 | +€4,082 | +118.8% |
| Suppliers | 440/4 | €3,436 | €7,518 | +€4,082 | +118.8% |
| Taxes, remuneration and social security | 45 | €2,114 | €547 | -€1,567 | -74.1% |
| Taxes | 450/3 | €2,114 | €547 | -€1,567 | -74.1% |
| Other amounts payable | 47/48 | €1,783 | €4,586 | +€2,803 | +157.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,307 | €1,307 | = | 0.0% |
| Other operating charges | 640/8 | €875 | €7,330 | +€6,455 | +737.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €2,993 | €786 | -€2,207 | -73.7% |
| Operating profit (loss) | 9901 | €810 | -€7,852 | -€8,662 | |
| Financial income | 75/76B | €1 | €19 | +€18 | +2145.2% |
| Recurring financial income | 75 | €1 | €19 | +€18 | +2145.2% |
| Financial charges | 65/66B | €1,086 | €978 | -€108 | -10.0% |
| Recurring financial charges | 65 | €1,086 | €978 | -€108 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | -€275 | -€8,811 | -€8,536 | -3099.4% |
| Income taxes | 67/77 | €260 | €0 | -€260 | -100.0% |
| Profit (loss) for the period | 9904 | -€535 | -€8,811 | -€8,276 | -1546.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€535 | -€8,811 | -€8,276 | -1546.6% |
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 3 October 2026 via checked.be.