02am 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.
02am Architecture
Largest movements
- Cash -€21,196
down €21,196 (-83.4%), from €25,427 to €4,232
mainly Net result for the year (-€18,868) and Trade debts (-€4,505)
- Receivables within one year -€3,482
down €3,482 (-100%), from €3,482 to €0
of which Other amounts receivable: -€3,482
- Tangible fixed assets +€500
up €500 (+2.7%), from €18,831 to €19,331
of which Furniture and vehicles: +€1,137
- Profit (loss) carried forward -€18,868
down €18,868 (-77.8%), from €24,266 to €5,398
- Trade debts -€4,505
down €4,505 (-91.7%), from €4,912 to €407
- Tax, wage and social debts -€1,580
down €1,580 (-48.3%), from €3,275 to €1,694
- Other debts +€656
new in 2025: €656
- Gross operating margin -€29,543
down €29,543, from €11,948 to -€17,595
- Taxes -€900
down €900 (-100%), from €900 to €0
- Depreciation -€191
down €191 (-18.0%), from €1,061 to €870
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 | €49,802 | €25,514 | -€24,288 | -48.8% |
| Fixed assets | 21/28 | €18,831 | €19,331 | +€500 | +2.7% |
| Tangible fixed assets | 22/27 | €18,831 | €19,331 | +€500 | +2.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €193 | €1,331 | +€1,137 | +588% |
| Other tangible fixed assets | 26 | €18,637 | €18,000 | -€638 | -3.4% |
| Current assets | 29/58 | €30,972 | €6,183 | -€24,788 | -80.0% |
| Amounts receivable within one year | 40/41 | €3,482 | €0 | -€3,482 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,482 | €0 | -€3,482 | -100% |
| Cash at bank and in hand | 54/58 | €25,427 | €4,232 | -€21,196 | -83.4% |
| Deferred charges and accrued income | 490/1 | €2,062 | €1,952 | -€110 | -5.3% |
| Total equity and liabilities | 10/49 | €49,802 | €25,514 | -€24,288 | -48.8% |
| Equity | 10/15 | €41,326 | €22,458 | -€18,868 | -45.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €10,860 | €10,860 | = | 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 | €9,000 | €9,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,266 | €5,398 | -€18,868 | -77.8% |
| Amounts payable | 17/49 | €8,477 | €3,056 | -€5,421 | -63.9% |
| Amounts payable within one year | 42/48 | €8,186 | €2,757 | -€5,429 | -66.3% |
| Trade debts | 44 | €4,912 | €407 | -€4,505 | -91.7% |
| Suppliers | 440/4 | €4,912 | €407 | -€4,505 | -91.7% |
| Taxes, remuneration and social security | 45 | €3,275 | €1,694 | -€1,580 | -48.3% |
| Taxes | 450/3 | €3,275 | €1,694 | -€1,580 | -48.3% |
| Other amounts payable | 47/48 | - | €656 | +€656 | |
| Accrued charges and deferred income | 492/3 | €291 | €299 | +€8 | +2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,061 | €870 | -€191 | -18.0% |
| Other operating charges | 640/8 | €514 | €417 | -€98 | -19.0% |
| Gross operating margin | 9900 | €11,948 | -€17,595 | -€29,543 | |
| Operating profit (loss) | 9901 | €10,373 | -€18,882 | -€29,255 | |
| Financial income | 75/76B | - | €146 | +€146 | |
| Recurring financial income | 75 | - | €146 | +€146 | |
| Financial charges | 65/66B | €143 | €132 | -€11 | -7.7% |
| Recurring financial charges | 65 | €143 | €132 | -€11 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | €10,230 | -€18,868 | -€29,098 | |
| Income taxes | 67/77 | €900 | €0 | -€900 | -100% |
| Profit (loss) for the period | 9904 | €9,330 | -€18,868 | -€28,198 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,330 | -€18,868 | -€28,198 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.