ARCHITECT HERREMANS: 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.
ARCHITECT HERREMANS
Largest movements
- Cash +€22,553
up €22,553 (+269%), from €8,381 to €30,934
mainly Net result for the year (+€30,756) and Depreciation (+€6,690)
- Tangible fixed assets -€3,521
down €3,521 (-21.0%), from €16,802 to €13,281
of which Furniture and vehicles: -€3,521
- Intangible fixed assets -€2,500
down €2,500 (-100%), from €2,500 to €0
- Profit (loss) carried forward +€30,756
up €30,756 (+83.8%), from -€36,714 to -€5,958
- Other debts -€19,065
down €19,065 (-39.9%), from €47,736 to €28,671
- Tax, wage and social debts +€3,918
up €3,918 (+175%), from €2,233 to €6,152
- Gross operating margin +€33,071
up €33,071 (+189%), from €17,462 to €50,532
- Write-downs +€7,000
new in 2025: €7,000
- Depreciation -€5,733
down €5,733 (-46.1%), from €12,423 to €6,690
- Financial charges +€2,064
up €2,064 (+698%), from €296 to €2,360
- Taxes +€1,892
up €1,892 (+1,283%), from €147 to €2,039
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 | €65,682 | €81,516 | +€15,834 | +24.1% |
| Fixed assets | 21/28 | €19,302 | €13,281 | -€6,021 | -31.2% |
| Intangible fixed assets | 21 | €2,500 | €0 | -€2,500 | -100% |
| Tangible fixed assets | 22/27 | €16,802 | €13,281 | -€3,521 | -21.0% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €16,802 | €13,281 | -€3,521 | -21.0% |
| Current assets | 29/58 | €46,379 | €68,234 | +€21,855 | +47.1% |
| Amounts receivable within one year | 40/41 | €37,998 | €37,301 | -€698 | -1.8% |
| Trade receivables | 40 | €37,998 | €37,301 | -€698 | -1.8% |
| Cash at bank and in hand | 54/58 | €8,381 | €30,934 | +€22,553 | +269% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €65,682 | €81,516 | +€15,834 | +24.1% |
| Equity | 10/15 | €15,108 | €45,864 | +€30,756 | +204% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €26,822 | €26,822 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,274 | €0 | -€2,274 | -100% |
| Reserves not available under the articles | 1311 | €2,274 | €0 | -€2,274 | -100% |
| Distributable reserves | 133 | €24,548 | €26,822 | +€2,274 | +9.3% |
| Profit (loss) carried forward | 14 | -€36,714 | -€5,958 | +€30,756 | +83.8% |
| Amounts payable | 17/49 | €50,574 | €35,652 | -€14,922 | -29.5% |
| Amounts payable within one year | 42/48 | €50,574 | €35,652 | -€14,922 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €605 | €829 | +€224 | +37.1% |
| Suppliers | 440/4 | €605 | €829 | +€224 | +37.1% |
| Taxes, remuneration and social security | 45 | €2,233 | €6,152 | +€3,918 | +175% |
| Taxes | 450/3 | €2,233 | €6,152 | +€3,918 | +175% |
| Other amounts payable | 47/48 | €47,736 | €28,671 | -€19,065 | -39.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,423 | €6,690 | -€5,733 | -46.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €7,000 | +€7,000 | |
| Other operating charges | 640/8 | €2,528 | €1,686 | -€842 | -33.3% |
| Gross operating margin | 9900 | €17,462 | €50,532 | +€33,071 | +189% |
| Operating profit (loss) | 9901 | €2,510 | €35,155 | +€32,645 | +1,301% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €296 | €2,360 | +€2,064 | +698% |
| Recurring financial charges | 65 | €296 | €2,360 | +€2,064 | +698% |
| Profit (loss) for the period before taxes | 9903 | €2,214 | €32,795 | +€30,581 | +1,381% |
| Income taxes | 67/77 | €147 | €2,039 | +€1,892 | +1,283% |
| Profit (loss) for the period | 9904 | €2,067 | €30,756 | +€28,689 | +1,388% |
| Profit (loss) for the period to be appropriated | 9905 | €2,067 | €30,756 | +€28,689 | +1,388% |
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 22 October 2026 via checked.be.