ARCHITECTENBUREAU pH²: what changed
What changed
ARCHITECTENBUREAU pH²
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€218,776
2024 · €172,882+€45,894
Equity
€447,380
2024 · €228,604+€218,776
Cash
€62,149
2024 · €55,436+€6,713
Balance sheet total
€929,291
2024 · €798,711+€130,580
Largest movements
Assets
- Receivables within one year +€83,694
up €83,694 (+75.1%), from €111,445 to €195,139
of which Other amounts receivable: +€109,570
- Financial fixed assets +€35,000
up €35,000 (+5.5%), from €631,464 to €666,464
Equity and liabilities
- Reserves +€218,776
up €218,776 (+105%), from €208,604 to €427,380
- Debts after one year -€81,612
down €81,612 (-17.4%), from €470,161 to €388,549
Income statement
- Financial income +€57,543
up €57,543 (+126%), from €45,761 to €103,304
- Gross operating margin -€17,207
down €17,207 (-8.9%), from €192,522 to €175,315
- Taxes -€3,198
down €3,198 (-7.3%), from €43,915 to €40,717
- Financial charges -€2,789
down €2,789 (-13.3%), from €20,905 to €18,116
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€172,882
Gross operating margin
-€17,207
Depreciation
-€544
Other operating charges
+€116
Financial income
+€57,543
Financial charges
+€2,789
Taxes
+€3,198
Result 2025
€218,776
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€126,210
Investment
-€40,688
Financing
-€78,809
Cash 2024
€55,436
From operations (derived)
+€126,210
Net result for the year
+€218,776
Depreciation
+€544
Receivables within one year
-€83,694
Smaller working-capital items
-€432
Tax, wage and social debts
-€8,984
Investment (derived)
-€40,688
Investment in fixed assets (net)
-€40,688
Financing
-€78,809
Debts after one year
-€81,612
Current portion of long-term debt
+€2,803
Cash 2025
€62,149
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €798,711 | €929,291 | +€130,580 | +16.3% |
| Fixed assets | 21/28 | €631,464 | €671,608 | +€40,144 | +6.4% |
| Tangible fixed assets | 22/27 | - | €5,144 | +€5,144 | |
| Furniture and vehicles | 24 | - | €5,144 | +€5,144 | |
| Financial fixed assets | 28 | €631,464 | €666,464 | +€35,000 | +5.5% |
| Current assets | 29/58 | €167,247 | €257,683 | +€90,436 | +54.1% |
| Amounts receivable within one year | 40/41 | €111,445 | €195,139 | +€83,694 | +75.1% |
| Trade receivables | 40 | €43,828 | €17,951 | -€25,876 | -59.0% |
| Other amounts receivable | 41 | €67,617 | €177,187 | +€109,570 | +162% |
| Cash at bank and in hand | 54/58 | €55,436 | €62,149 | +€6,713 | +12.1% |
| Deferred charges and accrued income | 490/1 | €366 | €395 | +€29 | +8.0% |
| Total equity and liabilities | 10/49 | €798,711 | €929,291 | +€130,580 | +16.3% |
| Equity | 10/15 | €228,604 | €447,380 | +€218,776 | +95.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €208,604 | €427,380 | +€218,776 | +105% |
| Distributable reserves | 133 | €208,604 | €427,380 | +€218,776 | +105% |
| Amounts payable | 17/49 | €570,107 | €481,911 | -€88,196 | -15.5% |
| Amounts payable after more than one year | 17 | €470,161 | €388,549 | -€81,612 | -17.4% |
| Financial debts | 170/4 | €470,161 | €388,549 | -€81,612 | -17.4% |
| Amounts payable within one year | 42/48 | €99,946 | €93,362 | -€6,584 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €78,809 | €81,612 | +€2,803 | +3.6% |
| Trade debts | 44 | €1,136 | €733 | -€403 | -35.5% |
| Suppliers | 440/4 | €1,136 | €733 | -€403 | -35.5% |
| Taxes, remuneration and social security | 45 | €20,001 | €11,017 | -€8,984 | -44.9% |
| Taxes | 450/3 | €20,001 | €11,017 | -€8,984 | -44.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €544 | +€544 | |
| Other operating charges | 640/8 | €581 | €465 | -€116 | -19.9% |
| Gross operating margin | 9900 | €192,522 | €175,315 | -€17,207 | -8.9% |
| Operating profit (loss) | 9901 | €191,941 | €174,306 | -€17,635 | -9.2% |
| Financial income | 75/76B | €45,761 | €103,304 | +€57,543 | +126% |
| Recurring financial income | 75 | €45,761 | €103,304 | +€57,543 | +126% |
| Financial charges | 65/66B | €20,905 | €18,116 | -€2,789 | -13.3% |
| Recurring financial charges | 65 | €20,905 | €18,116 | -€2,789 | -13.3% |
| Profit (loss) for the period before taxes | 9903 | €216,797 | €259,493 | +€42,697 | +19.7% |
| Income taxes | 67/77 | €43,915 | €40,717 | -€3,198 | -7.3% |
| Profit (loss) for the period | 9904 | €172,882 | €218,776 | +€45,894 | +26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €172,882 | €218,776 | +€45,894 | +26.5% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.