ARCHITECTE VAN HOYE: 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.
ARCHITECTE VAN HOYE
Largest movements
- Receivables within one year +€28,183
up €28,183 (+695%), from €4,054 to €32,237
of which Other amounts receivable: +€26,902
- Cash -€20,065
down €20,065 (-18.9%), from €106,212 to €86,147
mainly Receivables within one year (-€28,183) and Tax, wage and social debts (-€17,417)
- Tangible fixed assets -€8,833
down €8,833 (-28.5%), from €30,975 to €22,143
- Intangible fixed assets -€4,500
down €4,500 (-14.4%), from €31,217 to €26,717
- Reserves +€22,419
up €22,419 (+20.1%), from €111,788 to €134,207
- Tax, wage and social debts -€17,417
down €17,417 (-63.9%), from €27,251 to €9,834
- Debts after one year -€7,466
down €7,466 (-38.8%), from €19,252 to €11,786
- Other debts -€6,170
no longer reported in 2025 (was €6,170)
- Gross operating margin -€22,619
down €22,619 (-31.1%), from €72,685 to €50,066
- Taxes -€7,073
down €7,073 (-35.1%), from €20,169 to €13,097
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 | €174,269 | €167,504 | -€6,765 | -3.9% |
| Fixed assets | 21/28 | €62,193 | €48,860 | -€13,333 | -21.4% |
| Intangible fixed assets | 21 | €31,217 | €26,717 | -€4,500 | -14.4% |
| Tangible fixed assets | 22/27 | €30,975 | €22,143 | -€8,833 | -28.5% |
| Furniture and vehicles | 24 | €30,975 | €22,143 | -€8,833 | -28.5% |
| Current assets | 29/58 | €112,076 | €118,644 | +€6,568 | +5.9% |
| Amounts receivable within one year | 40/41 | €4,054 | €32,237 | +€28,183 | +695% |
| Trade receivables | 40 | €4,054 | €5,336 | +€1,281 | +31.6% |
| Other amounts receivable | 41 | - | €26,902 | +€26,902 | |
| Cash at bank and in hand | 54/58 | €106,212 | €86,147 | -€20,065 | -18.9% |
| Deferred charges and accrued income | 490/1 | €1,810 | €259 | -€1,550 | -85.7% |
| Total equity and liabilities | 10/49 | €174,269 | €167,504 | -€6,765 | -3.9% |
| Equity | 10/15 | €114,288 | €136,707 | +€22,419 | +19.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €111,788 | €134,207 | +€22,419 | +20.1% |
| Distributable reserves | 133 | €111,788 | €134,207 | +€22,419 | +20.1% |
| Amounts payable | 17/49 | €59,981 | €30,797 | -€29,184 | -48.7% |
| Amounts payable after more than one year | 17 | €19,252 | €11,786 | -€7,466 | -38.8% |
| Financial debts | 170/4 | €19,252 | €11,786 | -€7,466 | -38.8% |
| Amounts payable within one year | 42/48 | €40,729 | €19,011 | -€21,718 | -53.3% |
| Current portion of amounts payable after more than one year | 42 | €7,167 | €7,466 | +€299 | +4.2% |
| Trade debts | 44 | €142 | €1,711 | +€1,570 | +1,108% |
| Suppliers | 440/4 | €142 | €1,711 | +€1,570 | +1,108% |
| Taxes, remuneration and social security | 45 | €27,251 | €9,834 | -€17,417 | -63.9% |
| Taxes | 450/3 | €27,251 | €9,834 | -€17,417 | -63.9% |
| Other amounts payable | 47/48 | €6,170 | - | -€6,170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,333 | €13,333 | = | 0.0% |
| Other operating charges | 640/8 | €929 | €663 | -€266 | -28.6% |
| Gross operating margin | 9900 | €72,685 | €50,066 | -€22,619 | -31.1% |
| Operating profit (loss) | 9901 | €58,424 | €36,071 | -€22,353 | -38.3% |
| Financial income | 75/76B | €163 | €593 | +€430 | +264% |
| Recurring financial income | 75 | €163 | €593 | +€430 | +264% |
| Financial charges | 65/66B | €1,752 | €1,148 | -€604 | -34.5% |
| Recurring financial charges | 65 | €1,752 | €1,148 | -€604 | -34.5% |
| Profit (loss) for the period before taxes | 9903 | €56,834 | €35,516 | -€21,319 | -37.5% |
| Income taxes | 67/77 | €20,169 | €13,097 | -€7,073 | -35.1% |
| Profit (loss) for the period | 9904 | €36,665 | €22,419 | -€14,246 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €36,665 | €22,419 | -€14,246 | -38.9% |
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 28 October 2026 via checked.be.