2 architecten: 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.
2 architecten
Largest movements
- Cash +€10,249
up €10,249 (+65.3%), from €15,705 to €25,955
mainly Depreciation (+€7,877) and Net result for the year (+€7,265)
- Tangible fixed assets +€2,006
up €2,006 (+3.0%), from €65,794 to €67,800
of which Other tangible fixed assets: +€1,781
- Reserves +€6,000
up €6,000 (+42.9%), from €14,000 to €20,000
- Other debts +€5,389
up €5,389 (+8.0%), from €67,526 to €72,916
- Trade debts -€1,380
no longer reported in 2025 (was €1,380)
- Profit (loss) carried forward +€1,265
up €1,265 (+969%), from €131 to €1,396
- Gross operating margin +€16,150
up €16,150 (+340%), from €4,755 to €20,905
- Depreciation +€5,435
up €5,435 (+223%), from €2,442 to €7,877
- Taxes +€2,749
up €2,749 (+414%), from €665 to €3,414
- Financial charges +€1,322
up €1,322 (+554%), from €239 to €1,561
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 | €94,970 | €107,068 | +€12,098 | +12.7% |
| Fixed assets | 21/28 | €65,794 | €67,800 | +€2,006 | +3.0% |
| Tangible fixed assets | 22/27 | €65,794 | €67,800 | +€2,006 | +3.0% |
| Furniture and vehicles | 24 | €3,487 | €3,712 | +€225 | +6.5% |
| Other tangible fixed assets | 26 | €62,307 | €64,088 | +€1,781 | +2.9% |
| Current assets | 29/58 | €29,176 | €39,268 | +€10,092 | +34.6% |
| Amounts receivable within one year | 40/41 | €12,138 | €13,007 | +€869 | +7.2% |
| Trade receivables | 40 | €10,288 | €12,407 | +€2,119 | +20.6% |
| Other amounts receivable | 41 | €1,850 | €600 | -€1,250 | -67.6% |
| Cash at bank and in hand | 54/58 | €15,705 | €25,955 | +€10,249 | +65.3% |
| Deferred charges and accrued income | 490/1 | €1,333 | €306 | -€1,027 | -77.0% |
| Total equity and liabilities | 10/49 | €94,970 | €107,068 | +€12,098 | +12.7% |
| Equity | 10/15 | €19,131 | €26,396 | +€7,265 | +38.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €14,000 | €20,000 | +€6,000 | +42.9% |
| Distributable reserves | 133 | €14,000 | €20,000 | +€6,000 | +42.9% |
| Profit (loss) carried forward | 14 | €131 | €1,396 | +€1,265 | +969% |
| Amounts payable | 17/49 | €75,839 | €80,672 | +€4,833 | +6.4% |
| Amounts payable within one year | 42/48 | €75,009 | €78,894 | +€3,885 | +5.2% |
| Trade debts | 44 | €1,380 | - | -€1,380 | |
| Suppliers | 440/4 | €1,380 | - | -€1,380 | |
| Taxes, remuneration and social security | 45 | €6,103 | €5,978 | -€125 | -2.0% |
| Taxes | 450/3 | €6,103 | €5,978 | -€125 | -2.0% |
| Other amounts payable | 47/48 | €67,526 | €72,916 | +€5,389 | +8.0% |
| Accrued charges and deferred income | 492/3 | €830 | €1,778 | +€948 | +114% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,442 | €7,877 | +€5,435 | +223% |
| Other operating charges | 640/8 | €828 | €787 | -€40 | -4.9% |
| Gross operating margin | 9900 | €4,755 | €20,905 | +€16,150 | +340% |
| Operating profit (loss) | 9901 | €1,485 | €12,240 | +€10,755 | +724% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €239 | €1,561 | +€1,322 | +554% |
| Recurring financial charges | 65 | €239 | €1,561 | +€1,322 | +554% |
| Profit (loss) for the period before taxes | 9903 | €1,247 | €10,679 | +€9,433 | +757% |
| Income taxes | 67/77 | €665 | €3,414 | +€2,749 | +414% |
| Profit (loss) for the period | 9904 | €582 | €7,265 | +€6,683 | +1,149% |
| Profit (loss) for the period to be appropriated | 9905 | €582 | €7,265 | +€6,683 | +1,149% |
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 19 October 2026 via checked.be.