ARCHITECTEN.PUNT: 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.
ARCHITECTEN.PUNT
Largest movements
- Tangible fixed assets -€16,840
down €16,840 (-41.9%), from €40,155 to €23,314
of which Land and buildings: -€22,943
- Receivables within one year +€16,690
up €16,690 (+37.6%), from €44,437 to €61,127
of which Other amounts receivable: +€17,365
- Cash +€5,914
up €5,914 (+325%), from €1,818 to €7,732
mainly Other debts (+€90,910) and Depreciation (+€25,189)
- Other debts +€90,910
new in 2025: €90,910
- Reserves -€81,835
down €81,835 (-43.4%), from €188,666 to €106,832
of which Distributable reserves: -€81,835
- Trade debts -€2,319
down €2,319 (-53.4%), from €4,343 to €2,024
- Gross operating margin +€10,763
up €10,763 (+32.0%), from €33,669 to €44,431
- Taxes +€2,917
up €2,917 (+114%), from €2,550 to €5,468
- Financial charges -€1,039
down €1,039 (-36.4%), from €2,856 to €1,817
- Depreciation +€740
up €740 (+3.0%), from €24,449 to €25,189
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 | €212,780 | €218,616 | +€5,837 | +2.7% |
| Fixed assets | 21/28 | €40,155 | €23,314 | -€16,840 | -41.9% |
| Tangible fixed assets | 22/27 | €40,155 | €23,314 | -€16,840 | -41.9% |
| Land and buildings | 22 | €36,193 | €13,250 | -€22,943 | -63.4% |
| Furniture and vehicles | 24 | €3,962 | €10,064 | +€6,103 | +154% |
| Current assets | 29/58 | €172,625 | €195,302 | +€22,677 | +13.1% |
| Amounts receivable after more than one year | 29 | €125,000 | €125,000 | = | 0.0% |
| Other amounts receivable | 291 | €125,000 | €125,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,437 | €61,127 | +€16,690 | +37.6% |
| Trade receivables | 40 | €13,592 | €12,917 | -€675 | -5.0% |
| Other amounts receivable | 41 | €30,844 | €48,210 | +€17,365 | +56.3% |
| Cash at bank and in hand | 54/58 | €1,818 | €7,732 | +€5,914 | +325% |
| Deferred charges and accrued income | 490/1 | €1,371 | €1,443 | +€73 | +5.3% |
| Total equity and liabilities | 10/49 | €212,780 | €218,616 | +€5,837 | +2.7% |
| Equity | 10/15 | €194,866 | €113,032 | -€81,835 | -42.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €188,666 | €106,832 | -€81,835 | -43.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €186,806 | €104,972 | -€81,835 | -43.8% |
| Amounts payable | 17/49 | €17,913 | €105,585 | +€87,672 | +489% |
| Amounts payable within one year | 42/48 | €17,913 | €105,585 | +€87,672 | +489% |
| Financial debts | 43 | €6,667 | €6,667 | = | 0.0% |
| Credit institutions | 430/8 | €6,667 | €6,667 | = | 0.0% |
| Trade debts | 44 | €4,343 | €2,024 | -€2,319 | -53.4% |
| Suppliers | 440/4 | €4,343 | €2,024 | -€2,319 | -53.4% |
| Taxes, remuneration and social security | 45 | €6,904 | €5,985 | -€919 | -13.3% |
| Taxes | 450/3 | €6,904 | €5,985 | -€919 | -13.3% |
| Other amounts payable | 47/48 | - | €90,910 | +€90,910 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,449 | €25,189 | +€740 | +3.0% |
| Other operating charges | 640/8 | €2,719 | €2,883 | +€164 | +6.0% |
| Gross operating margin | 9900 | €33,669 | €44,431 | +€10,763 | +32.0% |
| Operating profit (loss) | 9901 | €6,501 | €16,360 | +€9,859 | +152% |
| Financial income | 75/76B | €5 | €0 | -€5 | -97.6% |
| Recurring financial income | 75 | €5 | €0 | -€5 | -97.6% |
| Financial charges | 65/66B | €2,856 | €1,817 | -€1,039 | -36.4% |
| Recurring financial charges | 65 | €2,856 | €1,817 | -€1,039 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €3,650 | €14,543 | +€10,893 | +298% |
| Income taxes | 67/77 | €2,550 | €5,468 | +€2,917 | +114% |
| Profit (loss) for the period | 9904 | €1,100 | €9,075 | +€7,975 | +725% |
| Profit (loss) for the period to be appropriated | 9905 | €1,100 | €9,075 | +€7,975 | +725% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.