22-11 Architects: 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.
22-11 Architects
Largest movements
- Cash +€18,480
up €18,480 (+65.8%), from €28,093 to €46,573
mainly Net result for the year (+€12,476) and Depreciation (+€2,299)
- Receivables within one year -€2,273
down €2,273 (-30.3%), from €7,500 to €5,227
- Tangible fixed assets -€1,819
down €1,819 (-8.1%), from €22,570 to €20,751
- Profit (loss) carried forward +€12,476
up €12,476, from -€329 to €12,147
- Trade debts +€1,869
up €1,869 (+1,154%), from €162 to €2,031
- Gross operating margin +€20,140
up €20,140, from -€2,375 to €17,765
- Taxes +€1,234
up €1,234 (+226%), from €545 to €1,779
- Depreciation +€217
up €217 (+10.4%), from €2,082 to €2,299
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 | €58,163 | €72,551 | +€14,388 | +24.7% |
| Fixed assets | 21/28 | €22,570 | €20,751 | -€1,819 | -8.1% |
| Tangible fixed assets | 22/27 | €22,570 | €20,751 | -€1,819 | -8.1% |
| Furniture and vehicles | 24 | €22,570 | €20,751 | -€1,819 | -8.1% |
| Current assets | 29/58 | €35,593 | €51,800 | +€16,207 | +45.5% |
| Amounts receivable within one year | 40/41 | €7,500 | €5,227 | -€2,273 | -30.3% |
| Trade receivables | 40 | €7,500 | €5,227 | -€2,273 | -30.3% |
| Cash at bank and in hand | 54/58 | €28,093 | €46,573 | +€18,480 | +65.8% |
| Total equity and liabilities | 10/49 | €58,163 | €72,551 | +€14,388 | +24.7% |
| Equity | 10/15 | €1,671 | €14,147 | +€12,476 | +747% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€329 | €12,147 | +€12,476 | |
| Amounts payable | 17/49 | €56,492 | €58,404 | +€1,912 | +3.4% |
| Amounts payable within one year | 42/48 | €56,492 | €58,404 | +€1,912 | +3.4% |
| Trade debts | 44 | €162 | €2,031 | +€1,869 | +1,154% |
| Suppliers | 440/4 | €162 | €2,031 | +€1,869 | +1,154% |
| Taxes, remuneration and social security | 45 | €9,743 | €9,172 | -€571 | -5.9% |
| Taxes | 450/3 | €9,743 | €9,172 | -€571 | -5.9% |
| Other amounts payable | 47/48 | €46,587 | €47,201 | +€614 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,082 | €2,299 | +€217 | +10.4% |
| Other operating charges | 640/8 | €477 | €487 | +€10 | +2.1% |
| Gross operating margin | 9900 | -€2,375 | €17,765 | +€20,140 | |
| Operating profit (loss) | 9901 | -€4,934 | €14,979 | +€19,913 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €726 | €726 | = | 0.0% |
| Recurring financial charges | 65 | €726 | €726 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€5,660 | €14,255 | +€19,915 | |
| Income taxes | 67/77 | €545 | €1,779 | +€1,234 | +226% |
| Profit (loss) for the period | 9904 | -€6,205 | €12,476 | +€18,681 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,205 | €12,476 | +€18,681 |
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 29 October 2026 via checked.be.