Up ! Architects: 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.
Up ! Architects
Largest movements
- Receivables within one year +€59,840
up €59,840 (+43.9%), from €136,440 to €196,280
of which Trade receivables: +€60,151
- Cash -€19,396
down €19,396 (-17.7%), from €109,804 to €90,408
mainly Other debts (-€77,521) and Receivables within one year (-€59,840)
- Deferred charges and accrued income -€4,668
down €4,668 (-35.2%), from €13,259 to €8,591
- Trade debts +€117,518
up €117,518 (+221.0%), from €53,170 to €170,688
- Other debts -€77,521
down €77,521 (-58.3%), from €132,974 to €55,453
- Tax, wage and social debts -€3,556
down €3,556 (-18.1%), from €19,671 to €16,115
- Gross operating margin -€60,064
down €60,064 (-48.7%), from €123,211 to €63,147
- Provisions -€10,000
down €10,000 (-100.0%), from €10,000 to €0
- Taxes +€3,939
up €3,939 (+339.6%), from €1,160 to €5,099
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 | €270,035 | €306,234 | +€36,199 | +13.4% |
| Fixed assets | 21/28 | €10,531 | €10,955 | +€423 | +4.0% |
| Tangible fixed assets | 22/27 | €4,281 | €4,705 | +€423 | +9.9% |
| Furniture and vehicles | 24 | €1,786 | €2,932 | +€1,146 | +64.2% |
| Other tangible fixed assets | 26 | €2,496 | €1,773 | -€723 | -29.0% |
| Financial fixed assets | 28 | €6,250 | €6,250 | = | 0.0% |
| Current assets | 29/58 | €259,504 | €295,279 | +€35,775 | +13.8% |
| Amounts receivable within one year | 40/41 | €136,440 | €196,280 | +€59,840 | +43.9% |
| Trade receivables | 40 | €135,953 | €196,103 | +€60,151 | +44.2% |
| Other amounts receivable | 41 | €488 | €177 | -€311 | -63.7% |
| Cash at bank and in hand | 54/58 | €109,804 | €90,408 | -€19,396 | -17.7% |
| Deferred charges and accrued income | 490/1 | €13,259 | €8,591 | -€4,668 | -35.2% |
| Total equity and liabilities | 10/49 | €270,035 | €306,234 | +€36,199 | +13.4% |
| Equity | 10/15 | €53,000 | €53,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €50,000 | €50,000 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €10,000 | €10,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €10,000 | €10,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable | 17/49 | €207,035 | €243,234 | +€36,199 | +17.5% |
| Amounts payable within one year | 42/48 | €206,024 | €242,685 | +€36,661 | +17.8% |
| Financial debts | 43 | €209 | €429 | +€220 | +105.4% |
| Credit institutions | 430/8 | €209 | €429 | +€220 | +105.4% |
| Trade debts | 44 | €53,170 | €170,688 | +€117,518 | +221.0% |
| Suppliers | 440/4 | €53,170 | €170,688 | +€117,518 | +221.0% |
| Taxes, remuneration and social security | 45 | €19,671 | €16,115 | -€3,556 | -18.1% |
| Taxes | 450/3 | €19,671 | €16,115 | -€3,556 | -18.1% |
| Other amounts payable | 47/48 | €132,974 | €55,453 | -€77,521 | -58.3% |
| Accrued charges and deferred income | 492/3 | €1,011 | €549 | -€462 | -45.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,983 | €2,096 | +€113 | +5.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €10,000 | €0 | -€10,000 | -100.0% |
| Other operating charges | 640/8 | €387 | €970 | +€582 | +150.4% |
| Gross operating margin | 9900 | €123,211 | €63,147 | -€60,064 | -48.7% |
| Operating profit (loss) | 9901 | €110,841 | €60,081 | -€50,760 | -45.8% |
| Financial income | 75/76B | €13 | €5 | -€8 | -60.7% |
| Recurring financial income | 75 | €13 | €5 | -€8 | -60.7% |
| Financial charges | 65/66B | €199 | €244 | +€45 | +22.4% |
| Recurring financial charges | 65 | €199 | €244 | +€45 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | €110,655 | €59,843 | -€50,812 | -45.9% |
| Income taxes | 67/77 | €1,160 | €5,099 | +€3,939 | +339.6% |
| Profit (loss) for the period | 9904 | €109,495 | €54,744 | -€54,751 | -50.0% |
| Profit (loss) for the period to be appropriated | 9905 | €109,495 | €54,744 | -€54,751 | -50.0% |
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 7 October 2026 via checked.be.