ARCHITECTENBUREAU CUBE: 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.
ARCHITECTENBUREAU CUBE
Largest movements
- Receivables within one year -€20,620
down €20,620 (-81.0%), from €25,460 to €4,840
of which Trade receivables: -€23,063
- Cash +€18,497
up €18,497 (+124%), from €14,961 to €33,459
mainly Receivables within one year (+€20,620) and Net result for the year (+€9,248)
- Tangible fixed assets +€5,196
new in 2025: €5,196
of which Furniture and vehicles: +€4,787
- Profit (loss) carried forward +€5,806
no longer reported in 2025 (was -€5,806)
- Debts after one year -€3,673
down €3,673 (-22.3%), from €16,489 to €12,816
- Reserves +€3,442
up €3,442 (+172%), from €2,000 to €5,442
- Current portion of long-term debt -€2,704
no longer reported in 2025 (was €2,704)
- Tax, wage and social debts +€2,574
up €2,574 (+98.1%), from €2,623 to €5,197
- Gross operating margin -€22,447
down €22,447 (-60.3%), from €37,201 to €14,754
- Taxes -€2,443
down €2,443 (-39.2%), from €6,237 to €3,794
- Depreciation +€940
up €940 (+903%), from €104 to €1,044
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 | €40,642 | €43,722 | +€3,080 | +7.6% |
| Fixed assets | 21/28 | - | €5,196 | +€5,196 | |
| Tangible fixed assets | 22/27 | - | €5,196 | +€5,196 | |
| Plant, machinery and equipment | 23 | - | €409 | +€409 | |
| Furniture and vehicles | 24 | - | €4,787 | +€4,787 | |
| Current assets | 29/58 | €40,642 | €38,527 | -€2,115 | -5.2% |
| Amounts receivable within one year | 40/41 | €25,460 | €4,840 | -€20,620 | -81.0% |
| Trade receivables | 40 | €24,197 | €1,135 | -€23,063 | -95.3% |
| Other amounts receivable | 41 | €1,263 | €3,706 | +€2,443 | +193% |
| Cash at bank and in hand | 54/58 | €14,961 | €33,459 | +€18,497 | +124% |
| Deferred charges and accrued income | 490/1 | €221 | €228 | +€7 | +3.3% |
| Total equity and liabilities | 10/49 | €40,642 | €43,722 | +€3,080 | +7.6% |
| Equity | 10/15 | €16,194 | €25,442 | +€9,248 | +57.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €5,442 | +€3,442 | +172% |
| Distributable reserves | 133 | €2,000 | €5,442 | +€3,442 | +172% |
| Profit (loss) carried forward | 14 | -€5,806 | - | +€5,806 | |
| Amounts payable | 17/49 | €24,448 | €18,280 | -€6,168 | -25.2% |
| Amounts payable after more than one year | 17 | €16,489 | €12,816 | -€3,673 | -22.3% |
| Other amounts payable | 178/9 | €16,489 | €12,816 | -€3,673 | -22.3% |
| Amounts payable within one year | 42/48 | €7,960 | €5,464 | -€2,495 | -31.4% |
| Current portion of amounts payable after more than one year | 42 | €2,704 | - | -€2,704 | |
| Trade debts | 44 | €2,632 | €268 | -€2,365 | -89.8% |
| Suppliers | 440/4 | €2,632 | €268 | -€2,365 | -89.8% |
| Taxes, remuneration and social security | 45 | €2,623 | €5,197 | +€2,574 | +98.1% |
| Taxes | 450/3 | €2,623 | €5,197 | +€2,574 | +98.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €104 | €1,044 | +€940 | +903% |
| Other operating charges | 640/8 | €340 | €477 | +€137 | +40.4% |
| Non-recurring operating charges | 66A | €15,250 | - | -€15,250 | |
| Gross operating margin | 9900 | €37,201 | €14,754 | -€22,447 | -60.3% |
| Operating profit (loss) | 9901 | €21,508 | €13,233 | -€8,274 | -38.5% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €184 | €191 | +€6 | +3.4% |
| Recurring financial charges | 65 | €184 | €191 | +€6 | +3.4% |
| Profit (loss) for the period before taxes | 9903 | €21,323 | €13,043 | -€8,281 | -38.8% |
| Income taxes | 67/77 | €6,237 | €3,794 | -€2,443 | -39.2% |
| Profit (loss) for the period | 9904 | €15,086 | €9,248 | -€5,838 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,086 | €9,248 | -€5,838 | -38.7% |
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 25 October 2026 via checked.be.