CC ARCHITECT: 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.
CC ARCHITECT
Largest movements
- Cash -€51,757
down €51,757 (-55.1%), from €93,912 to €42,155
mainly Current investments (-€50,000) and Contributions, distributions and other (-€41,176)
- Current investments +€50,000
new in 2025: €50,000
- Receivables within one year +€7,831
up €7,831 (+1,845%), from €424 to €8,256
of which Other amounts receivable: +€7,831
- Tangible fixed assets -€1,264
down €1,264 (-71.5%), from €1,768 to €504
- Other debts +€40,421
up €40,421 (+2,995%), from €1,350 to €41,771
- Reserves -€33,107
down €33,107 (-40.9%), from €80,984 to €47,877
- Tax, wage and social debts -€2,845
down €2,845 (-44.0%), from €6,470 to €3,625
of which Taxes: -€2,685
- Gross operating margin -€28,422
down €28,422 (-68.8%), from €41,337 to €12,914
- Taxes -€5,668
down €5,668 (-68.6%), from €8,266 to €2,598
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 | €96,827 | €101,651 | +€4,824 | +5.0% |
| Fixed assets | 21/28 | €1,768 | €504 | -€1,264 | -71.5% |
| Tangible fixed assets | 22/27 | €1,768 | €504 | -€1,264 | -71.5% |
| Plant, machinery and equipment | 23 | €131 | €0 | -€131 | -100% |
| Furniture and vehicles | 24 | €840 | €216 | -€624 | -74.3% |
| Other tangible fixed assets | 26 | €797 | €289 | -€508 | -63.8% |
| Current assets | 29/58 | €95,059 | €101,147 | +€6,087 | +6.4% |
| Amounts receivable within one year | 40/41 | €424 | €8,256 | +€7,831 | +1,845% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €424 | €8,256 | +€7,831 | +1,845% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €93,912 | €42,155 | -€51,757 | -55.1% |
| Deferred charges and accrued income | 490/1 | €723 | €736 | +€13 | +1.7% |
| Total equity and liabilities | 10/49 | €96,827 | €101,651 | +€4,824 | +5.0% |
| Equity | 10/15 | €88,484 | €55,377 | -€33,107 | -37.4% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €80,984 | €47,877 | -€33,107 | -40.9% |
| Distributable reserves | 133 | €80,984 | €47,877 | -€33,107 | -40.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €8,343 | €46,274 | +€37,931 | +455% |
| Amounts payable within one year | 42/48 | €8,050 | €46,274 | +€38,225 | +475% |
| Current portion of amounts payable after more than one year | 42 | €75 | €0 | -€75 | -100% |
| Trade debts | 44 | €155 | €879 | +€724 | +466% |
| Suppliers | 440/4 | €155 | €879 | +€724 | +466% |
| Taxes, remuneration and social security | 45 | €6,470 | €3,625 | -€2,845 | -44.0% |
| Taxes | 450/3 | €3,582 | €897 | -€2,685 | -75.0% |
| Remuneration and social security | 454/9 | €2,888 | €2,728 | -€160 | -5.5% |
| Other amounts payable | 47/48 | €1,350 | €41,771 | +€40,421 | +2,995% |
| Accrued charges and deferred income | 492/3 | €294 | €0 | -€294 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,273 | €1,264 | -€10 | -0.8% |
| Other operating charges | 640/8 | €735 | €867 | +€133 | +18.1% |
| Gross operating margin | 9900 | €41,337 | €12,914 | -€28,422 | -68.8% |
| Operating profit (loss) | 9901 | €39,329 | €10,783 | -€28,545 | -72.6% |
| Financial charges | 65/66B | €178 | €116 | -€62 | -34.7% |
| Recurring financial charges | 65 | €178 | €116 | -€62 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | €39,151 | €10,667 | -€28,483 | -72.8% |
| Income taxes | 67/77 | €8,266 | €2,598 | -€5,668 | -68.6% |
| Profit (loss) for the period | 9904 | €30,885 | €8,069 | -€22,815 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,885 | €8,069 | -€22,815 | -73.9% |
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.