YA 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.
YA Architecture
Largest movements
- Tangible fixed assets +€125,277
up €125,277 (+35.6%), from €352,320 to €477,597
of which Land and buildings: +€126,529
- Cash -€27,246
down €27,246 (-85.9%), from €31,717 to €4,471
mainly Investment in fixed assets (net) (-€156,179) and Receivables within one year (-€3,471)
- Debts after one year +€71,029
up €71,029 (+24.1%), from €294,824 to €365,853
- Profit (loss) carried forward +€25,121
up €25,121 (+44.2%), from €56,811 to €81,932
- Trade debts +€6,974
up €6,974 (+239%), from €2,915 to €9,889
- Current portion of long-term debt +€5,575
up €5,575 (+58.2%), from €9,576 to €15,151
- Gross operating margin +€30,450
up €30,450 (+64.5%), from €47,230 to €77,680
- Other operating charges -€30,114
down €30,114 (-75.0%), from €40,142 to €10,028
- Depreciation +€17,523
up €17,523 (+205%), from €8,543 to €26,066
- Financial charges +€6,747
up €6,747 (+130%), from €5,204 to €11,951
- Write-downs -€1,286
no longer reported in 2025 (was €1,286)
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 | €421,758 | €527,177 | +€105,419 | +25.0% |
| Fixed assets | 21/28 | €365,809 | €495,922 | +€130,113 | +35.6% |
| Intangible fixed assets | 21 | €13,489 | €18,325 | +€4,836 | +35.9% |
| Tangible fixed assets | 22/27 | €352,320 | €477,597 | +€125,277 | +35.6% |
| Land and buildings | 22 | €347,870 | €474,399 | +€126,529 | +36.4% |
| Furniture and vehicles | 24 | €4,450 | €3,198 | -€1,252 | -28.1% |
| Current assets | 29/58 | €55,949 | €31,255 | -€24,694 | -44.1% |
| Amounts receivable within one year | 40/41 | €18,512 | €21,983 | +€3,471 | +18.8% |
| Trade receivables | 40 | €18,512 | €21,983 | +€3,471 | +18.8% |
| Cash at bank and in hand | 54/58 | €31,717 | €4,471 | -€27,246 | -85.9% |
| Deferred charges and accrued income | 490/1 | €5,720 | €4,801 | -€919 | -16.1% |
| Total equity and liabilities | 10/49 | €421,758 | €527,177 | +€105,419 | +25.0% |
| Equity | 10/15 | €62,811 | €87,932 | +€25,121 | +40.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,811 | €81,932 | +€25,121 | +44.2% |
| Amounts payable | 17/49 | €358,947 | €439,245 | +€80,298 | +22.4% |
| Amounts payable after more than one year | 17 | €294,824 | €365,853 | +€71,029 | +24.1% |
| Financial debts | 170/4 | €294,824 | €365,853 | +€71,029 | +24.1% |
| Amounts payable within one year | 42/48 | €64,123 | €73,392 | +€9,269 | +14.5% |
| Current portion of amounts payable after more than one year | 42 | €9,576 | €15,151 | +€5,575 | +58.2% |
| Trade debts | 44 | €2,915 | €9,889 | +€6,974 | +239% |
| Suppliers | 440/4 | €2,915 | €9,889 | +€6,974 | +239% |
| Taxes, remuneration and social security | 45 | €11,572 | €8,745 | -€2,827 | -24.4% |
| Taxes | 450/3 | €6,783 | €8,745 | +€1,962 | +28.9% |
| Remuneration and social security | 454/9 | €4,789 | - | -€4,789 | |
| Other amounts payable | 47/48 | €40,060 | €39,607 | -€453 | -1.1% |
| Remuneration, social security and pensions | 62 | €4,559 | €3,842 | -€717 | -15.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,543 | €26,066 | +€17,523 | +205% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,286 | - | -€1,286 | |
| Other operating charges | 640/8 | €40,142 | €10,028 | -€30,114 | -75.0% |
| Gross operating margin | 9900 | €47,230 | €77,680 | +€30,450 | +64.5% |
| Operating profit (loss) | 9901 | -€7,300 | €37,744 | +€45,044 | |
| Financial income | 75/76B | €63 | - | -€63 | |
| Recurring financial income | 75 | €63 | - | -€63 | |
| Financial charges | 65/66B | €5,204 | €11,951 | +€6,747 | +130% |
| Recurring financial charges | 65 | €5,204 | €11,951 | +€6,747 | +130% |
| Profit (loss) for the period before taxes | 9903 | -€12,441 | €25,793 | +€38,234 | |
| Income taxes | 67/77 | €323 | €671 | +€348 | +108% |
| Profit (loss) for the period | 9904 | -€12,764 | €25,122 | +€37,886 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,764 | €25,122 | +€37,886 |
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 18 October 2026 via checked.be.