AND ARCHITECTURE: what changed
Two fiscal 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.
AND ARCHITECTURE
Largest movements
- Receivables within one year +€53,406
up €53,406 (+83.0%), from €64,377 to €117,783
of which Other amounts receivable: +€27,317
- Cash -€5,648
down €5,648 (-51.4%), from €10,978 to €5,330
mainly Receivables within one year (-€53,406) and Other debts (-€8,000)
- Tangible fixed assets +€3,205
up €3,205 (+44.6%), from €7,192 to €10,397
- Reserves +€45,395
new in 2025: €45,395
- Tax, wage and social debts +€20,094
up €20,094 (+143.4%), from €14,013 to €34,107
- Other debts -€8,000
no longer reported in 2025 (was €8,000)
- Trade debts -€7,353
down €7,353 (-38.6%), from €19,053 to €11,700
- Gross operating margin +€67,398
up €67,398 (+371.9%), from €18,125 to €85,523
- Taxes +€26,710
up €26,710 (+1149.8%), from €2,323 to €29,033
- Depreciation +€963
up €963 (+34.8%), from €2,768 to €3,731
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.
Cash bridge derived
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 | €92,716 | €142,780 | +€50,064 | +54.0% |
| Fixed assets | 21/28 | €15,192 | €18,397 | +€3,205 | +21.1% |
| Tangible fixed assets | 22/27 | €7,192 | €10,397 | +€3,205 | +44.6% |
| Plant, machinery and equipment | 23 | - | €714 | +€714 | |
| Furniture and vehicles | 24 | €3,911 | €4,928 | +€1,017 | +26.0% |
| Other tangible fixed assets | 26 | €3,281 | €4,755 | +€1,474 | +44.9% |
| Financial fixed assets | 28 | €8,000 | €8,000 | = | 0.0% |
| Current assets | 29/58 | €77,524 | €124,383 | +€46,859 | +60.4% |
| Amounts receivable within one year | 40/41 | €64,377 | €117,783 | +€53,406 | +83.0% |
| Trade receivables | 40 | €30,684 | €56,773 | +€26,089 | +85.0% |
| Other amounts receivable | 41 | €33,693 | €61,010 | +€27,317 | +81.1% |
| Cash at bank and in hand | 54/58 | €10,978 | €5,330 | -€5,648 | -51.4% |
| Deferred charges and accrued income | 490/1 | €2,169 | €1,270 | -€899 | -41.4% |
| Total equity and liabilities | 10/49 | €92,716 | €142,780 | +€50,064 | +54.0% |
| Equity | 10/15 | €31,578 | €76,975 | +€45,397 | +143.8% |
| Contributions | 10/11 | €31,570 | €31,570 | = | 0.0% |
| Reserves | 13 | - | €45,395 | +€45,395 | |
| Distributable reserves | 133 | - | €45,395 | +€45,395 | |
| Profit (loss) carried forward | 14 | €8 | €10 | +€2 | +25.0% |
| Amounts payable | 17/49 | €61,138 | €65,805 | +€4,667 | +7.6% |
| Amounts payable within one year | 42/48 | €61,064 | €65,805 | +€4,741 | +7.8% |
| Trade debts | 44 | €19,053 | €11,700 | -€7,353 | -38.6% |
| Suppliers | 440/4 | €19,053 | €11,700 | -€7,353 | -38.6% |
| Advances received on contracts in progress | 46 | €19,998 | €19,998 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €14,013 | €34,107 | +€20,094 | +143.4% |
| Taxes | 450/3 | €14,013 | €34,107 | +€20,094 | +143.4% |
| Other amounts payable | 47/48 | €8,000 | - | -€8,000 | |
| Accrued charges and deferred income | 492/3 | €74 | - | -€74 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,768 | €3,731 | +€963 | +34.8% |
| Other operating charges | 640/8 | €4,454 | €4,132 | -€322 | -7.2% |
| Non-recurring operating charges | 66A | €10 | €2,966 | +€2,956 | +29560.0% |
| Gross operating margin | 9900 | €18,125 | €85,523 | +€67,398 | +371.9% |
| Operating profit (loss) | 9901 | €10,893 | €74,694 | +€63,801 | +585.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €661 | €265 | -€396 | -59.9% |
| Recurring financial charges | 65 | €661 | €265 | -€396 | -59.9% |
| Profit (loss) for the period before taxes | 9903 | €10,232 | €74,430 | +€64,198 | +627.4% |
| Income taxes | 67/77 | €2,323 | €29,033 | +€26,710 | +1149.8% |
| Profit (loss) for the period | 9904 | €7,909 | €45,397 | +€37,488 | +474.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,909 | €45,397 | +€37,488 | +474.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.