Under Construction Architecture: 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.
Under Construction Architecture
Largest movements
- Receivables within one year +€14,194
up €14,194 (+63.8%), from €22,235 to €36,429
of which Other amounts receivable: +€22,770
- Tangible fixed assets -€12,094
down €12,094 (-39.3%), from €30,748 to €18,654
of which Furniture and vehicles: -€10,665
- Cash -€10,588
down €10,588 (-97.2%), from €10,892 to €304
mainly Contributions, distributions and other (-€40,582) and Receivables within one year (-€14,194)
- Other debts -€12,123
down €12,123 (-23.0%), from €52,705 to €40,582
- Trade debts +€3,953
up €3,953 (+150%), from €2,638 to €6,591
- Current portion of long-term debt -€2,608
down €2,608 (-100%), from €2,608 to €0
- Tax, wage and social debts +€2,165
up €2,165 (+44.8%), from €4,829 to €6,994
of which Remuneration and social security: +€4,464
- Gross operating margin +€16,432
up €16,432 (+34.0%), from €48,281 to €64,713
- Taxes +€2,991
up €2,991 (+34.7%), from €8,629 to €11,620
- Financial income -€1,370
down €1,370 (-84.5%), from €1,621 to €251
- Depreciation -€1,162
down €1,162 (-8.8%), from €13,256 to €12,094
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,517 | €55,902 | -€8,614 | -13.4% |
| Fixed assets | 21/28 | €30,748 | €18,654 | -€12,094 | -39.3% |
| Tangible fixed assets | 22/27 | €30,748 | €18,654 | -€12,094 | -39.3% |
| Furniture and vehicles | 24 | €23,866 | €13,201 | -€10,665 | -44.7% |
| Other tangible fixed assets | 26 | €6,882 | €5,453 | -€1,429 | -20.8% |
| Current assets | 29/58 | €33,769 | €37,248 | +€3,479 | +10.3% |
| Amounts receivable within one year | 40/41 | €22,235 | €36,429 | +€14,194 | +63.8% |
| Trade receivables | 40 | €20,000 | €11,424 | -€8,576 | -42.9% |
| Other amounts receivable | 41 | €2,235 | €25,005 | +€22,770 | +1,019% |
| Cash at bank and in hand | 54/58 | €10,892 | €304 | -€10,588 | -97.2% |
| Deferred charges and accrued income | 490/1 | €641 | €515 | -€126 | -19.7% |
| Total equity and liabilities | 10/49 | €64,517 | €55,902 | -€8,614 | -13.4% |
| Equity | 10/15 | €1,500 | €1,500 | = | 0.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €63,017 | €54,402 | -€8,614 | -13.7% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €62,780 | €54,167 | -€8,613 | -13.7% |
| Current portion of amounts payable after more than one year | 42 | €2,608 | €0 | -€2,608 | -100% |
| Trade debts | 44 | €2,638 | €6,591 | +€3,953 | +150% |
| Suppliers | 440/4 | €2,638 | €6,591 | +€3,953 | +150% |
| Taxes, remuneration and social security | 45 | €4,829 | €6,994 | +€2,165 | +44.8% |
| Taxes | 450/3 | €4,669 | €2,370 | -€2,299 | -49.2% |
| Remuneration and social security | 454/9 | €160 | €4,624 | +€4,464 | +2,790% |
| Other amounts payable | 47/48 | €52,705 | €40,582 | -€12,123 | -23.0% |
| Accrued charges and deferred income | 492/3 | €237 | €235 | -€1 | -0.6% |
| Non-recurring operating income | 76A | €0 | €160 | +€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,256 | €12,094 | -€1,162 | -8.8% |
| Other operating charges | 640/8 | €695 | €586 | -€109 | -15.7% |
| Gross operating margin | 9900 | €48,281 | €64,713 | +€16,432 | +34.0% |
| Operating profit (loss) | 9901 | €34,330 | €52,034 | +€17,703 | +51.6% |
| Financial income | 75/76B | €1,621 | €251 | -€1,370 | -84.5% |
| Recurring financial income | 75 | €1,621 | €251 | -€1,370 | -84.5% |
| Financial charges | 65/66B | €148 | €82 | -€66 | -44.5% |
| Recurring financial charges | 65 | €148 | €82 | -€66 | -44.5% |
| Profit (loss) for the period before taxes | 9903 | €35,803 | €52,202 | +€16,399 | +45.8% |
| Income taxes | 67/77 | €8,629 | €11,620 | +€2,991 | +34.7% |
| Profit (loss) for the period | 9904 | €27,174 | €40,582 | +€13,408 | +49.3% |
| Profit (loss) for the period to be appropriated | 9905 | €27,174 | €40,582 | +€13,408 | +49.3% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.