X-Them@ 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.
X-Them@ Architectes
Largest movements
- Receivables within one year -€7,334
down €7,334 (-48.3%), from €15,197 to €7,863
of which Trade receivables: -€7,054
- Tangible fixed assets -€6,395
down €6,395 (-3.9%), from €165,935 to €159,540
of which Land and buildings: -€6,002
- Cash -€3,289
down €3,289 (-16.1%), from €20,387 to €17,098
mainly Debts after one year (-€18,362) and Tax, wage and social debts (-€1,873)
- Debts after one year -€18,362
down €18,362 (-11.1%), from €165,388 to €147,026
- Gross operating margin +€5,206
up €5,206 (+44.7%), from €11,654 to €16,861
- Taxes +€1,539
up €1,539 (+215%), from €717 to €2,256
- Other operating charges -€524
down €524 (-26.0%), from €2,015 to €1,492
- Financial charges -€313
down €313 (-7.8%), from €4,035 to €3,723
- Depreciation -€186
down €186 (-2.4%), from €7,707 to €7,521
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 | €210,447 | €192,879 | -€17,568 | -8.3% |
| Fixed assets | 21/28 | €170,550 | €163,029 | -€7,521 | -4.4% |
| Intangible fixed assets | 21 | €4,616 | €3,489 | -€1,126 | -24.4% |
| Tangible fixed assets | 22/27 | €165,935 | €159,540 | -€6,395 | -3.9% |
| Land and buildings | 22 | €164,585 | €158,583 | -€6,002 | -3.6% |
| Plant, machinery and equipment | 23 | €187 | - | -€187 | |
| Furniture and vehicles | 24 | €1,163 | €957 | -€206 | -17.8% |
| Current assets | 29/58 | €39,896 | €29,850 | -€10,046 | -25.2% |
| Amounts receivable within one year | 40/41 | €15,197 | €7,863 | -€7,334 | -48.3% |
| Trade receivables | 40 | €14,757 | €7,703 | -€7,054 | -47.8% |
| Other amounts receivable | 41 | €440 | €161 | -€280 | -63.5% |
| Cash at bank and in hand | 54/58 | €20,387 | €17,098 | -€3,289 | -16.1% |
| Deferred charges and accrued income | 490/1 | €4,312 | €4,889 | +€577 | +13.4% |
| Total equity and liabilities | 10/49 | €210,447 | €192,879 | -€17,568 | -8.3% |
| Equity | 10/15 | €14,331 | €16,260 | +€1,929 | +13.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,860 | €14,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,729 | -€4,800 | +€1,929 | +28.7% |
| Amounts payable | 17/49 | €196,116 | €176,619 | -€19,497 | -9.9% |
| Amounts payable after more than one year | 17 | €165,388 | €147,026 | -€18,362 | -11.1% |
| Financial debts | 170/4 | €165,388 | €147,026 | -€18,362 | -11.1% |
| Amounts payable within one year | 42/48 | €29,536 | €29,593 | +€57 | +0.2% |
| Current portion of amounts payable after more than one year | 42 | €17,938 | €18,362 | +€424 | +2.4% |
| Trade debts | 44 | €3 | €1,570 | +€1,567 | +48,215% |
| Suppliers | 440/4 | €3 | €1,570 | +€1,567 | +48,215% |
| Taxes, remuneration and social security | 45 | €5,187 | €3,314 | -€1,873 | -36.1% |
| Taxes | 450/3 | €5,187 | €3,314 | -€1,873 | -36.1% |
| Other amounts payable | 47/48 | €6,407 | €6,346 | -€61 | -1.0% |
| Accrued charges and deferred income | 492/3 | €1,192 | - | -€1,192 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,707 | €7,521 | -€186 | -2.4% |
| Other operating charges | 640/8 | €2,015 | €1,492 | -€524 | -26.0% |
| Gross operating margin | 9900 | €11,654 | €16,861 | +€5,206 | +44.7% |
| Operating profit (loss) | 9901 | €1,932 | €7,848 | +€5,916 | +306% |
| Financial income | 75/76B | €106 | €60 | -€45 | -42.8% |
| Recurring financial income | 75 | €106 | €60 | -€45 | -42.8% |
| Financial charges | 65/66B | €4,035 | €3,723 | -€313 | -7.8% |
| Recurring financial charges | 65 | €4,035 | €3,723 | -€313 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,998 | €4,185 | +€6,184 | |
| Income taxes | 67/77 | €717 | €2,256 | +€1,539 | +215% |
| Profit (loss) for the period | 9904 | -€2,715 | €1,929 | +€4,644 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,715 | €1,929 | +€4,644 |
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 28 October 2026 via checked.be.