3E 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.
3E ARCHITECTEN
Largest movements
- Cash +€25,128
up €25,128 (+54.4%), from €46,234 to €71,362
mainly Receivables within one year (+€18,254) and Other debts (+€6,500)
- Receivables within one year -€18,254
down €18,254 (-36.3%), from €50,319 to €32,065
of which Trade receivables: -€14,995
- Other debts +€6,500
up €6,500 (+15.5%), from €41,865 to €48,365
- Gross operating margin +€6,269
up €6,269 (+302%), from €2,078 to €8,347
- Taxes +€1,759
up €1,759 (+237%), from €741 to €2,500
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 | €96,999 | €104,255 | +€7,256 | +7.5% |
| Fixed assets | 21/28 | €447 | €223 | -€223 | -50.0% |
| Tangible fixed assets | 22/27 | €447 | €223 | -€223 | -50.0% |
| Other tangible fixed assets | 26 | €447 | €223 | -€223 | -50.0% |
| Current assets | 29/58 | €96,552 | €104,032 | +€7,480 | +7.7% |
| Amounts receivable within one year | 40/41 | €50,319 | €32,065 | -€18,254 | -36.3% |
| Trade receivables | 40 | €47,060 | €32,065 | -€14,995 | -31.9% |
| Other amounts receivable | 41 | €3,259 | - | -€3,259 | |
| Cash at bank and in hand | 54/58 | €46,234 | €71,362 | +€25,128 | +54.4% |
| Deferred charges and accrued income | 490/1 | - | €605 | +€605 | |
| Total equity and liabilities | 10/49 | €96,999 | €104,255 | +€7,256 | +7.5% |
| Equity | 10/15 | €36,800 | €37,074 | +€274 | +0.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €24,400 | €24,674 | +€274 | +1.1% |
| Distributable reserves | 133 | €24,400 | €24,674 | +€274 | +1.1% |
| Amounts payable | 17/49 | €60,199 | €67,182 | +€6,982 | +11.6% |
| Amounts payable within one year | 42/48 | €59,599 | €66,582 | +€6,982 | +11.7% |
| Trade debts | 44 | €8,278 | €9,220 | +€942 | +11.4% |
| Suppliers | 440/4 | €8,278 | €9,220 | +€942 | +11.4% |
| Taxes, remuneration and social security | 45 | €9,456 | €8,997 | -€459 | -4.9% |
| Taxes | 450/3 | €7,756 | €8,997 | +€1,241 | +16.0% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Other amounts payable | 47/48 | €41,865 | €48,365 | +€6,500 | +15.5% |
| Accrued charges and deferred income | 492/3 | €600 | €600 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €223 | €223 | = | 0.0% |
| Other operating charges | 640/8 | €527 | €453 | -€75 | -14.2% |
| Gross operating margin | 9900 | €2,078 | €8,347 | +€6,269 | +302% |
| Operating profit (loss) | 9901 | €1,327 | €7,671 | +€6,344 | +478% |
| Financial income | 75/76B | €0 | €5 | +€5 | +1,513% |
| Recurring financial income | 75 | €0 | €5 | +€5 | +1,513% |
| Financial charges | 65/66B | €104 | €102 | -€2 | -1.7% |
| Recurring financial charges | 65 | €104 | €102 | -€2 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €1,223 | €7,574 | +€6,351 | +519% |
| Income taxes | 67/77 | €741 | €2,500 | +€1,759 | +237% |
| Profit (loss) for the period | 9904 | €482 | €5,074 | +€4,592 | +952% |
| Profit (loss) for the period to be appropriated | 9905 | €482 | €5,074 | +€4,592 | +952% |
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.