A3BW 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.
A3BW Architecten
Largest movements
- Cash +€9,536
up €9,536 (+115%), from €8,311 to €17,847
mainly Other debts (+€9,970) and Net result for the year (+€9,818)
- Tangible fixed assets -€9,325
down €9,325 (-29.8%), from €31,255 to €21,930
of which Land and buildings: -€6,287
- Reserves -€24,928
down €24,928 (-69.4%), from €35,914 to €10,986
- Other debts +€9,970
up €9,970 (+72.3%), from €13,785 to €23,755
- Profit (loss) carried forward +€9,818
up €9,818 (+53.3%), from -€18,415 to -€8,597
- Tax, wage and social debts +€2,739
up €2,739 (+19.8%), from €13,817 to €16,557
of which Remuneration and social security: +€3,600
- Trade debts +€2,659
up €2,659 (+193%), from €1,375 to €4,034
- Write-downs -€18,573
down €18,573 (-100%), from €18,573 to €0
- Gross operating margin +€15,950
up €15,950 (+169%), from €9,459 to €25,409
- Taxes +€3,122
up €3,122 (+467%), from €668 to €3,790
- Depreciation +€3,070
up €3,070 (+49.1%), from €6,255 to €9,325
- Other operating charges +€376
up €376 (+28.7%), from €1,311 to €1,687
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 | €49,476 | €49,734 | +€258 | +0.5% |
| Fixed assets | 21/28 | €31,255 | €21,930 | -€9,325 | -29.8% |
| Tangible fixed assets | 22/27 | €31,255 | €21,930 | -€9,325 | -29.8% |
| Land and buildings | 22 | €22,830 | €16,543 | -€6,287 | -27.5% |
| Plant, machinery and equipment | 23 | €707 | €331 | -€376 | -53.2% |
| Furniture and vehicles | 24 | €7,718 | €5,056 | -€2,662 | -34.5% |
| Current assets | 29/58 | €18,221 | €27,804 | +€9,583 | +52.6% |
| Amounts receivable within one year | 40/41 | €9,910 | €9,957 | +€47 | +0.5% |
| Trade receivables | 40 | €9,073 | €9,957 | +€884 | +9.7% |
| Other amounts receivable | 41 | €837 | €0 | -€837 | -100% |
| Cash at bank and in hand | 54/58 | €8,311 | €17,847 | +€9,536 | +115% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €49,476 | €49,734 | +€258 | +0.5% |
| Equity | 10/15 | €20,499 | €5,389 | -€15,110 | -73.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €35,914 | €10,986 | -€24,928 | -69.4% |
| Distributable reserves | 133 | €35,914 | €10,986 | -€24,928 | -69.4% |
| Profit (loss) carried forward | 14 | -€18,415 | -€8,597 | +€9,818 | +53.3% |
| Amounts payable | 17/49 | €28,977 | €44,345 | +€15,368 | +53.0% |
| Amounts payable within one year | 42/48 | €28,977 | €44,345 | +€15,368 | +53.0% |
| Trade debts | 44 | €1,375 | €4,034 | +€2,659 | +193% |
| Suppliers | 440/4 | €1,375 | €4,034 | +€2,659 | +193% |
| Taxes, remuneration and social security | 45 | €13,817 | €16,557 | +€2,739 | +19.8% |
| Taxes | 450/3 | €13,817 | €12,957 | -€861 | -6.2% |
| Remuneration and social security | 454/9 | - | €3,600 | +€3,600 | |
| Other amounts payable | 47/48 | €13,785 | €23,755 | +€9,970 | +72.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,255 | €9,325 | +€3,070 | +49.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €18,573 | €0 | -€18,573 | -100% |
| Other operating charges | 640/8 | €1,311 | €1,687 | +€376 | +28.7% |
| Gross operating margin | 9900 | €9,459 | €25,409 | +€15,950 | +169% |
| Operating profit (loss) | 9901 | -€16,680 | €14,396 | +€31,076 | |
| Financial income | 75/76B | €0 | €9 | +€9 | |
| Recurring financial income | 75 | €0 | €9 | +€9 | |
| Financial charges | 65/66B | €1,067 | €797 | -€270 | -25.3% |
| Recurring financial charges | 65 | €1,067 | €797 | -€270 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,747 | €13,608 | +€31,355 | |
| Income taxes | 67/77 | €668 | €3,790 | +€3,122 | +467% |
| Profit (loss) for the period | 9904 | -€18,415 | €9,818 | +€28,233 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,415 | €9,818 | +€28,233 |
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 21 October 2026 via checked.be.