2F 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.
2F ARCHITECTURE
Largest movements
- Cash +€10,994
up €10,994 (+21.2%), from €51,976 to €62,970
mainly Net result for the year (+€10,632) and Depreciation (+€3,950)
- Tangible fixed assets -€3,950
down €3,950 (-20.3%), from €19,421 to €15,471
- Receivables within one year -€2,740
down €2,740 (-26.2%), from €10,443 to €7,703
of which Other amounts receivable: -€2,134
- Profit (loss) carried forward +€10,632
up €10,632 (+59.6%), from €17,852 to €28,484
- Tax, wage and social debts -€4,460
down €4,460 (-50.3%), from €8,874 to €4,414
of which Remuneration and social security: -€5,637
- Trade debts -€1,308
no longer reported in 2025 (was €1,308)
- Gross operating margin +€24,629
up €24,629, from -€5,298 to €19,331
- Depreciation +€3,135
up €3,135 (+385%), from €815 to €3,950
- Taxes +€2,094
up €2,094 (+1,636%), from €128 to €2,222
- Other operating charges +€1,496
up €1,496 (+294%), from €509 to €2,005
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 | €82,159 | €86,709 | +€4,550 | +5.5% |
| Fixed assets | 21/28 | €19,421 | €15,471 | -€3,950 | -20.3% |
| Tangible fixed assets | 22/27 | €19,421 | €15,471 | -€3,950 | -20.3% |
| Furniture and vehicles | 24 | €19,421 | €15,471 | -€3,950 | -20.3% |
| Current assets | 29/58 | €62,738 | €71,238 | +€8,500 | +13.5% |
| Amounts receivable within one year | 40/41 | €10,443 | €7,703 | -€2,740 | -26.2% |
| Trade receivables | 40 | €5,531 | €4,925 | -€606 | -11.0% |
| Other amounts receivable | 41 | €4,912 | €2,778 | -€2,134 | -43.4% |
| Cash at bank and in hand | 54/58 | €51,976 | €62,970 | +€10,994 | +21.2% |
| Deferred charges and accrued income | 490/1 | €319 | €565 | +€246 | +77.1% |
| Total equity and liabilities | 10/49 | €82,159 | €86,709 | +€4,550 | +5.5% |
| Equity | 10/15 | €56,812 | €67,444 | +€10,632 | +18.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €18,500 | €18,500 | = | 0.0% |
| Distributable reserves | 133 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,852 | €28,484 | +€10,632 | +59.6% |
| Amounts payable | 17/49 | €25,347 | €19,265 | -€6,082 | -24.0% |
| Amounts payable within one year | 42/48 | €25,347 | €19,265 | -€6,082 | -24.0% |
| Trade debts | 44 | €1,308 | - | -€1,308 | |
| Suppliers | 440/4 | €1,308 | - | -€1,308 | |
| Taxes, remuneration and social security | 45 | €8,874 | €4,414 | -€4,460 | -50.3% |
| Taxes | 450/3 | €3,237 | €4,414 | +€1,177 | +36.4% |
| Remuneration and social security | 454/9 | €5,637 | - | -€5,637 | |
| Other amounts payable | 47/48 | €15,165 | €14,851 | -€314 | -2.1% |
| Non-recurring operating income | 76A | - | €741 | +€741 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €815 | €3,950 | +€3,135 | +385% |
| Other operating charges | 640/8 | €509 | €2,005 | +€1,496 | +294% |
| Gross operating margin | 9900 | -€5,298 | €19,331 | +€24,629 | |
| Operating profit (loss) | 9901 | -€6,622 | €13,376 | +€19,998 | |
| Financial income | 75/76B | €175 | - | -€175 | |
| Recurring financial income | 75 | €175 | - | -€175 | |
| Financial charges | 65/66B | €421 | €522 | +€101 | +24.0% |
| Recurring financial charges | 65 | €421 | €522 | +€101 | +24.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,868 | €12,854 | +€19,722 | |
| Income taxes | 67/77 | €128 | €2,222 | +€2,094 | +1,636% |
| Profit (loss) for the period | 9904 | -€6,996 | €10,632 | +€17,628 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,996 | €10,632 | +€17,628 |
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.