5E-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.
What changed
5E-ARCHITECTEN
NACE 71.111, Activities of building architects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €1.2m-€45,051
Equity
€7.0m
2024 · €5.9m+€1.2m
Cash
€306,210
2024 · €237,210+€69,000
Balance sheet total
€9.1m
2024 · €8.3m+€790,356
Largest movements
Assets
- Current investments +€751,149
new in 2025: €751,149
Equity and liabilities
- Reserves +€1.2m
up €1.2m (+71.3%), from €1.7m to €2.8m
of which Distributable reserves: +€1.2m
- Debts after one year -€418,779
down €418,779 (-20.4%), from €2.0m to €1.6m
Income statement
- Turnover -€103,750
down €103,750 (-16.9%), from €613,000 to €509,250
- Financial charges -€35,534
down €35,534 (-29.6%), from €119,998 to €84,464
- Taxes -€15,306
down €15,306 (-19.7%), from €77,642 to €62,336
- Services and other goods -€9,558
down €9,558 (-6.2%), from €153,464 to €143,906
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.
Result 2024
€1.2m
Turnover
-€103,750
Other operating income
+€1,908
Services and other goods
+€9,558
Other operating charges
-€2,022
Financial income
-€1,586
Financial charges
+€35,534
Taxes
+€15,306
Result 2025
€1.2m
raises the resultlowers the result
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.
From operations
+€1.2m
Investment
-€751,149
Financing
-€404,114
Cash 2024
€237,210
From operations (derived)
+€1.2m
Net result for the year
+€1.2m
Depreciation
+€15,732
Receivables within one year
+€15,574
Smaller working-capital items
-€1,632
Trade debts
-€8,631
Tax, wage and social debts
+€21,162
Investment (derived)
-€751,149
Current investments
-€751,149
Financing
-€404,114
Debts after one year
-€418,779
Current portion of long-term debt
+€14,664
Cash 2025
€306,210
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,327,443 | €9,117,799 | +€790,356 | +9.5% |
| Fixed assets | 21/28 | €8,049,755 | €8,034,022 | -€15,732 | -0.2% |
| Tangible fixed assets | 22/27 | €49,755 | €34,022 | -€15,732 | -31.6% |
| Furniture and vehicles | 24 | €34,218 | €24,186 | -€10,032 | -29.3% |
| Other tangible fixed assets | 26 | €15,536 | €9,836 | -€5,701 | -36.7% |
| Financial fixed assets | 28 | €8,000,000 | €8,000,000 | = | 0.0% |
| Affiliated companies | 280/1 | €8,000,000 | €8,000,000 | = | 0.0% |
| Participating interests | 280 | €8,000,000 | €8,000,000 | = | 0.0% |
| Current assets | 29/58 | €277,689 | €1,083,777 | +€806,088 | +290% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €36,483 | €20,909 | -€15,574 | -42.7% |
| Other amounts receivable | 41 | €36,483 | €20,909 | -€15,574 | -42.7% |
| Current investments | 50/53 | - | €751,149 | +€751,149 | |
| Other investments | 51/53 | - | €751,149 | +€751,149 | |
| Cash at bank and in hand | 54/58 | €237,210 | €306,210 | +€69,000 | +29.1% |
| Deferred charges and accrued income | 490/1 | €3,995 | €5,508 | +€1,513 | +37.9% |
| Total equity and liabilities | 10/49 | €8,327,443 | €9,117,799 | +€790,356 | +9.5% |
| Equity | 10/15 | €5,857,828 | €7,039,887 | +€1.2m | +20.2% |
| Contributions | 10/11 | €4,200,000 | €4,200,000 | = | 0.0% |
| Reserves | 13 | €1,657,828 | €2,839,887 | +€1.2m | +71.3% |
| Tax-exempt reserves | 132 | €176 | €176 | = | 0.0% |
| Distributable reserves | 133 | €1,657,652 | €2,839,710 | +€1.2m | +71.3% |
| Amounts payable | 17/49 | €2,469,615 | €2,077,913 | -€391,703 | -15.9% |
| Amounts payable after more than one year | 17 | €2,048,033 | €1,629,255 | -€418,779 | -20.4% |
| Financial debts | 170/4 | €2,048,033 | €1,629,255 | -€418,779 | -20.4% |
| Credit institutions | 173 | €2,048,033 | €1,629,255 | -€418,779 | -20.4% |
| Other loans | 174 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €421,582 | €448,658 | +€27,076 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €404,114 | €418,779 | +€14,664 | +3.6% |
| Trade debts | 44 | €17,349 | €8,717 | -€8,631 | -49.8% |
| Suppliers | 440/4 | €17,349 | €8,717 | -€8,631 | -49.8% |
| Taxes, remuneration and social security | 45 | €0 | €21,162 | +€21,162 | +26,452,350% |
| Taxes | 450/3 | €0 | €21,162 | +€21,162 | +26,452,350% |
| Other amounts payable | 47/48 | €119 | €0 | -€119 | -100% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Operating income | 70/76A | €622,292 | €520,450 | -€101,842 | -16.4% |
| Turnover | 70 | €613,000 | €509,250 | -€103,750 | -16.9% |
| Other operating income | 74 | €9,292 | €11,200 | +€1,908 | +20.5% |
| Operating charges | 60/66A | €199,129 | €191,593 | -€7,537 | -3.8% |
| Services and other goods | 61 | €153,464 | €143,906 | -€9,558 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,732 | €15,732 | = | 0.0% |
| Other operating charges | 640/8 | €29,933 | €31,955 | +€2,022 | +6.8% |
| Operating profit (loss) | 9901 | €423,163 | €328,857 | -€94,305 | -22.3% |
| Financial income | 75/76B | €1,001,586 | €1,000,000 | -€1,586 | -0.2% |
| Recurring financial income | 75 | €1,001,586 | €1,000,000 | -€1,586 | -0.2% |
| Income from financial fixed assets | 750 | €1,000,000 | €1,000,000 | = | 0.0% |
| Income from current assets | 751 | €1,586 | €0 | -€1,586 | -100% |
| Other financial income | 752/9 | - | €0 | +€0 | |
| Financial charges | 65/66B | €119,998 | €84,464 | -€35,534 | -29.6% |
| Recurring financial charges | 65 | €119,998 | €84,464 | -€35,534 | -29.6% |
| Debt charges | 650 | €119,401 | €83,666 | -€35,735 | -29.9% |
| Other financial charges | 652/9 | €597 | €797 | +€200 | +33.5% |
| Profit (loss) for the period before taxes | 9903 | €1,304,751 | €1,244,394 | -€60,357 | -4.6% |
| Income taxes | 67/77 | €77,642 | €62,336 | -€15,306 | -19.7% |
| Taxes | 670/3 | €77,642 | €62,336 | -€15,306 | -19.7% |
| Profit (loss) for the period | 9904 | €1,227,110 | €1,182,058 | -€45,051 | -3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,227,110 | €1,182,058 | -€45,051 | -3.7% |
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 16 October 2026 via checked.be.