AGNES O'HARE ARCHITECTE: 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.
AGNES O'HARE ARCHITECTE
Largest movements
- Cash +€33,446
up €33,446 (+41.7%), from €80,123 to €113,569
mainly Net result for the year (+€19,567) and Tax, wage and social debts (+€10,139)
- Receivables within one year +€6,613
new in 2025: €6,613
of which Other amounts receivable: +€6,250
- Tangible fixed assets -€4,788
down €4,788 (-16.3%), from €29,399 to €24,611
of which Furniture and vehicles: -€2,406
- Profit (loss) carried forward +€19,567
up €19,567 (+116%), from €16,844 to €36,411
- Tax, wage and social debts +€10,139
up €10,139 (+552%), from €1,836 to €11,975
- Advances received +€7,563
new in 2025: €7,563
- Debts after one year -€2,449
down €2,449 (-28.5%), from €8,588 to €6,138
- Gross operating margin +€27,914
up €27,914 (+523%), from €5,342 to €33,256
- Taxes +€7,801
up €7,801 (+1,492%), from €523 to €8,324
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 | €109,522 | €144,793 | +€35,271 | +32.2% |
| Fixed assets | 21/28 | €29,399 | €24,611 | -€4,788 | -16.3% |
| Tangible fixed assets | 22/27 | €29,399 | €24,611 | -€4,788 | -16.3% |
| Land and buildings | 22 | €25,892 | €23,510 | -€2,382 | -9.2% |
| Furniture and vehicles | 24 | €3,507 | €1,101 | -€2,406 | -68.6% |
| Current assets | 29/58 | €80,123 | €120,182 | +€40,059 | +50.0% |
| Amounts receivable within one year | 40/41 | - | €6,613 | +€6,613 | |
| Trade receivables | 40 | - | €363 | +€363 | |
| Other amounts receivable | 41 | - | €6,250 | +€6,250 | |
| Cash at bank and in hand | 54/58 | €80,123 | €113,569 | +€33,446 | +41.7% |
| Total equity and liabilities | 10/49 | €109,522 | €144,793 | +€35,271 | +32.2% |
| Equity | 10/15 | €74,904 | €94,471 | +€19,567 | +26.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,860 | €51,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,844 | €36,411 | +€19,567 | +116% |
| Amounts payable | 17/49 | €34,618 | €50,321 | +€15,704 | +45.4% |
| Amounts payable after more than one year | 17 | €8,588 | €6,138 | -€2,449 | -28.5% |
| Other amounts payable | 178/9 | €8,588 | €6,138 | -€2,449 | -28.5% |
| Amounts payable within one year | 42/48 | €26,030 | €44,183 | +€18,153 | +69.7% |
| Trade debts | 44 | €7,394 | €7,846 | +€451 | +6.1% |
| Suppliers | 440/4 | €7,394 | €7,846 | +€451 | +6.1% |
| Advances received on contracts in progress | 46 | - | €7,563 | +€7,563 | |
| Taxes, remuneration and social security | 45 | €1,836 | €11,975 | +€10,139 | +552% |
| Taxes | 450/3 | €1,836 | €11,975 | +€10,139 | +552% |
| Other amounts payable | 47/48 | €16,800 | €16,800 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,882 | €4,788 | -€93 | -1.9% |
| Other operating charges | 640/8 | €619 | €570 | -€49 | -7.9% |
| Gross operating margin | 9900 | €5,342 | €33,256 | +€27,914 | +523% |
| Operating profit (loss) | 9901 | -€159 | €27,898 | +€28,057 | |
| Financial income | 75/76B | - | €81 | +€81 | |
| Recurring financial income | 75 | - | €81 | +€81 | |
| Financial charges | 65/66B | €86 | €87 | +€2 | +2.0% |
| Recurring financial charges | 65 | €86 | €87 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | -€245 | €27,891 | +€28,136 | |
| Income taxes | 67/77 | €523 | €8,324 | +€7,801 | +1,492% |
| Profit (loss) for the period | 9904 | -€768 | €19,567 | +€20,335 | |
| Profit (loss) for the period to be appropriated | 9905 | -€768 | €19,567 | +€20,335 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.