314 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.
314 architecten
Largest movements
- Cash +€76,920
up €76,920 (+62.2%), from €123,727 to €200,647
mainly Net result for the year (+€76,762) and Depreciation (+€17,335)
- Intangible fixed assets -€12,500
down €12,500 (-11.9%), from €105,065 to €92,565
- Receivables after one year +€8,653
up €8,653 (+4.0%), from €216,320 to €224,973
- Reserves +€76,762
up €76,762 (+42.4%), from €181,154 to €257,916
- Financial income -€7,667
down €7,667 (-47.0%), from €16,320 to €8,653
- Gross operating margin +€2,531
up €2,531 (+2.3%), from €112,154 to €114,685
- Depreciation +€1,357
up €1,357 (+8.5%), from €15,979 to €17,335
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 | €484,535 | €555,503 | +€70,968 | +14.6% |
| Fixed assets | 21/28 | €128,942 | €113,368 | -€15,575 | -12.1% |
| Intangible fixed assets | 21 | €105,065 | €92,565 | -€12,500 | -11.9% |
| Tangible fixed assets | 22/27 | €23,878 | €20,803 | -€3,075 | -12.9% |
| Plant, machinery and equipment | 23 | - | €1,466 | +€1,466 | |
| Furniture and vehicles | 24 | €12,951 | €9,710 | -€3,241 | -25.0% |
| Other tangible fixed assets | 26 | €10,927 | €9,627 | -€1,300 | -11.9% |
| Current assets | 29/58 | €355,593 | €442,136 | +€86,543 | +24.3% |
| Amounts receivable after more than one year | 29 | €216,320 | €224,973 | +€8,653 | +4.0% |
| Other amounts receivable | 291 | €216,320 | €224,973 | +€8,653 | +4.0% |
| Amounts receivable within one year | 40/41 | €13,941 | €14,864 | +€922 | +6.6% |
| Trade receivables | 40 | €13,941 | €14,864 | +€922 | +6.6% |
| Cash at bank and in hand | 54/58 | €123,727 | €200,647 | +€76,920 | +62.2% |
| Deferred charges and accrued income | 490/1 | €1,604 | €1,652 | +€48 | +3.0% |
| Total equity and liabilities | 10/49 | €484,535 | €555,503 | +€70,968 | +14.6% |
| Equity | 10/15 | €186,361 | €263,123 | +€76,762 | +41.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €181,154 | €257,916 | +€76,762 | +42.4% |
| Distributable reserves | 133 | €181,154 | €257,916 | +€76,762 | +42.4% |
| Profit (loss) carried forward | 14 | €207 | €207 | = | 0.0% |
| Amounts payable | 17/49 | €298,174 | €292,381 | -€5,794 | -1.9% |
| Amounts payable within one year | 42/48 | €298,174 | €292,381 | -€5,794 | -1.9% |
| Trade debts | 44 | €10,746 | €11,637 | +€891 | +8.3% |
| Suppliers | 440/4 | €10,746 | €11,637 | +€891 | +8.3% |
| Taxes, remuneration and social security | 45 | €76,854 | €71,490 | -€5,364 | -7.0% |
| Taxes | 450/3 | €72,579 | €67,215 | -€5,364 | -7.4% |
| Remuneration and social security | 454/9 | €4,275 | €4,275 | = | 0.0% |
| Other amounts payable | 47/48 | €210,574 | €209,254 | -€1,321 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,979 | €17,335 | +€1,357 | +8.5% |
| Other operating charges | 640/8 | €787 | €659 | -€128 | -16.3% |
| Gross operating margin | 9900 | €112,154 | €114,685 | +€2,531 | +2.3% |
| Operating profit (loss) | 9901 | €95,389 | €96,691 | +€1,303 | +1.4% |
| Financial income | 75/76B | €16,320 | €8,653 | -€7,667 | -47.0% |
| Recurring financial income | 75 | €16,320 | €8,653 | -€7,667 | -47.0% |
| Financial charges | 65/66B | €135 | €150 | +€15 | +11.1% |
| Recurring financial charges | 65 | €135 | €150 | +€15 | +11.1% |
| Profit (loss) for the period before taxes | 9903 | €111,574 | €105,194 | -€6,379 | -5.7% |
| Income taxes | 67/77 | €29,420 | €28,432 | -€988 | -3.4% |
| Profit (loss) for the period | 9904 | €82,154 | €76,762 | -€5,392 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,154 | €76,762 | -€5,392 | -6.6% |
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 22 October 2026 via checked.be.