Architect Monserez: 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 Monserez
Largest movements
- Cash +€40,042
up €40,042 (+112%), from €35,826 to €75,868
mainly Net result for the year (+€34,990) and Other debts (+€3,498)
- Tangible fixed assets +€1,223
new in 2025: €1,223
- Reserves +€34,190
up €34,190 (+82.9%), from €41,223 to €75,413
- Other debts +€3,498
new in 2025: €3,498
- Tax, wage and social debts +€1,902
up €1,902 (+38.8%), from €4,908 to €6,811
of which Taxes: +€1,902
- Gross operating margin -€7,337
down €7,337 (-14.0%), from €52,396 to €45,059
- Taxes -€1,141
down €1,141 (-10.5%), from €10,905 to €9,765
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 | €49,663 | €89,669 | +€40,005 | +80.6% |
| Fixed assets | 21/28 | - | €1,223 | +€1,223 | |
| Tangible fixed assets | 22/27 | - | €1,223 | +€1,223 | |
| Furniture and vehicles | 24 | - | €1,223 | +€1,223 | |
| Current assets | 29/58 | €49,663 | €88,445 | +€38,782 | +78.1% |
| Amounts receivable within one year | 40/41 | €12,486 | €11,733 | -€753 | -6.0% |
| Trade receivables | 40 | €6,423 | €6,498 | +€75 | +1.2% |
| Other amounts receivable | 41 | €6,063 | €5,235 | -€827 | -13.6% |
| Cash at bank and in hand | 54/58 | €35,826 | €75,868 | +€40,042 | +112% |
| Deferred charges and accrued income | 490/1 | €1,352 | €845 | -€507 | -37.5% |
| Total equity and liabilities | 10/49 | €49,663 | €89,669 | +€40,005 | +80.6% |
| Equity | 10/15 | €44,223 | €78,413 | +€34,190 | +77.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €41,223 | €75,413 | +€34,190 | +82.9% |
| Distributable reserves | 133 | €41,223 | €75,413 | +€34,190 | +82.9% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €5,440 | €11,256 | +€5,815 | +107% |
| Amounts payable within one year | 42/48 | €5,440 | €11,173 | +€5,733 | +105% |
| Trade debts | 44 | €532 | €865 | +€333 | +62.5% |
| Suppliers | 440/4 | €532 | €865 | +€333 | +62.5% |
| Taxes, remuneration and social security | 45 | €4,908 | €6,811 | +€1,902 | +38.8% |
| Taxes | 450/3 | €3,591 | €5,493 | +€1,902 | +53.0% |
| Remuneration and social security | 454/9 | €1,317 | €1,317 | = | 0.0% |
| Other amounts payable | 47/48 | - | €3,498 | +€3,498 | |
| Accrued charges and deferred income | 492/3 | - | €82 | +€82 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €80 | +€80 | |
| Other operating charges | 640/8 | €206 | €128 | -€78 | -37.9% |
| Gross operating margin | 9900 | €52,396 | €45,059 | -€7,337 | -14.0% |
| Operating profit (loss) | 9901 | €52,190 | €44,851 | -€7,339 | -14.1% |
| Financial income | 75/76B | €15 | €26 | +€11 | +72.9% |
| Recurring financial income | 75 | €15 | €26 | +€11 | +72.9% |
| Financial charges | 65/66B | €77 | €123 | +€46 | +60.3% |
| Recurring financial charges | 65 | €77 | €123 | +€46 | +60.3% |
| Profit (loss) for the period before taxes | 9903 | €52,128 | €44,755 | -€7,374 | -14.1% |
| Income taxes | 67/77 | €10,905 | €9,765 | -€1,141 | -10.5% |
| Profit (loss) for the period | 9904 | €41,223 | €34,990 | -€6,233 | -15.1% |
| Profit (loss) for the period to be appropriated | 9905 | €41,223 | €34,990 | -€6,233 | -15.1% |
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 17 October 2026 via checked.be.