Architect Nonneman: 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 Nonneman
Largest movements
- Cash -€47,793
down €47,793 (-71.4%), from €66,965 to €19,171
mainly Contributions, distributions and other (-€72,200) and Other debts (-€25,201)
- Receivables within one year +€21,486
up €21,486 (+183%), from €11,767 to €33,253
of which Trade receivables: +€20,408
- Intangible fixed assets +€5,218
new in 2025: €5,218
- Tangible fixed assets -€3,973
down €3,973 (-17.6%), from €22,584 to €18,610
of which Plant, machinery and equipment: -€3,212
- Current investments -€3,518
down €3,518 (-25.1%), from €14,018 to €10,500
- Other debts -€25,201
down €25,201 (-27.9%), from €90,251 to €65,050
- Tax, wage and social debts -€2,606
down €2,606 (-25.1%), from €10,374 to €7,769
of which Taxes: -€2,606
- Gross operating margin -€16,362
down €16,362 (-14.4%), from €113,371 to €97,009
- Taxes -€3,834
down €3,834 (-16.8%), from €22,800 to €18,966
- Financial income -€2,741
down €2,741 (-81.2%), from €3,375 to €635
- Depreciation -€1,270
down €1,270 (-23.0%), from €5,526 to €4,256
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 | €124,790 | €96,305 | -€28,484 | -22.8% |
| Fixed assets | 21/28 | €22,584 | €23,828 | +€1,244 | +5.5% |
| Intangible fixed assets | 21 | - | €5,218 | +€5,218 | |
| Tangible fixed assets | 22/27 | €22,584 | €18,610 | -€3,973 | -17.6% |
| Plant, machinery and equipment | 23 | €19,439 | €16,227 | -€3,212 | -16.5% |
| Furniture and vehicles | 24 | €3,145 | €2,383 | -€762 | -24.2% |
| Current assets | 29/58 | €102,206 | €72,477 | -€29,729 | -29.1% |
| Stocks and contracts in progress | 3 | €6,160 | €5,220 | -€940 | -15.3% |
| Contracts in progress | 37 | €6,160 | €5,220 | -€940 | -15.3% |
| Amounts receivable within one year | 40/41 | €11,767 | €33,253 | +€21,486 | +183% |
| Trade receivables | 40 | €4,360 | €24,768 | +€20,408 | +468% |
| Other amounts receivable | 41 | €7,407 | €8,486 | +€1,079 | +14.6% |
| Current investments | 50/53 | €14,018 | €10,500 | -€3,518 | -25.1% |
| Cash at bank and in hand | 54/58 | €66,965 | €19,171 | -€47,793 | -71.4% |
| Deferred charges and accrued income | 490/1 | €3,297 | €4,333 | +€1,036 | +31.4% |
| Total equity and liabilities | 10/49 | €124,790 | €96,305 | -€28,484 | -22.8% |
| Equity | 10/15 | €22,032 | €22,050 | +€17 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32 | €50 | +€17 | +53.9% |
| Amounts payable | 17/49 | €102,757 | €74,255 | -€28,502 | -27.7% |
| Amounts payable within one year | 42/48 | €102,245 | €74,255 | -€27,990 | -27.4% |
| Trade debts | 44 | €1,620 | €1,436 | -€184 | -11.3% |
| Suppliers | 440/4 | €1,620 | €1,436 | -€184 | -11.3% |
| Taxes, remuneration and social security | 45 | €10,374 | €7,769 | -€2,606 | -25.1% |
| Taxes | 450/3 | €8,374 | €5,769 | -€2,606 | -31.1% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €90,251 | €65,050 | -€25,201 | -27.9% |
| Accrued charges and deferred income | 492/3 | €512 | €0 | -€512 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,526 | €4,256 | -€1,270 | -23.0% |
| Other operating charges | 640/8 | €972 | €1,158 | +€185 | +19.1% |
| Gross operating margin | 9900 | €113,371 | €97,009 | -€16,362 | -14.4% |
| Operating profit (loss) | 9901 | €106,872 | €91,595 | -€15,277 | -14.3% |
| Financial income | 75/76B | €3,375 | €635 | -€2,741 | -81.2% |
| Recurring financial income | 75 | €3,375 | €635 | -€2,741 | -81.2% |
| Financial charges | 65/66B | €547 | €1,047 | +€500 | +91.4% |
| Recurring financial charges | 65 | €547 | €1,047 | +€500 | +91.4% |
| Profit (loss) for the period before taxes | 9903 | €109,700 | €91,183 | -€18,517 | -16.9% |
| Income taxes | 67/77 | €22,800 | €18,966 | -€3,834 | -16.8% |
| Profit (loss) for the period | 9904 | €86,901 | €72,217 | -€14,683 | -16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €86,901 | €72,217 | -€14,683 | -16.9% |
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 15 October 2026 via checked.be.