ARCHITECTURE AND DEVELOPMENT: 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.
ARCHITECTURE AND DEVELOPMENT
Largest movements
- Cash +€72,424
up €72,424 (+71.4%), from €101,445 to €173,869
mainly Net result for the year (+€139,156) and Depreciation (+€3,884)
- Receivables within one year +€19,719
up €19,719 (+18.1%), from €109,246 to €128,965
of which Other amounts receivable: +€11,282
- Tangible fixed assets +€11,896
up €11,896 (+240.8%), from €4,939 to €16,835
- Deferred charges and accrued income +€5,929
new in 2025: €5,929
- Profit (loss) carried forward +€139,156
up €139,156 (+163.0%), from €85,358 to €224,514
- Trade debts -€14,441
down €14,441 (-39.7%), from €36,354 to €21,913
- Other debts -€13,538
down €13,538 (-27.1%), from €49,930 to €36,392
- Gross operating margin +€118,441
up €118,441 (+157.4%), from €75,236 to €193,677
- Taxes +€31,762
up €31,762 (+175.5%), from €18,102 to €49,863
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.
Cash bridge derived
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 | €215,630 | €325,597 | +€109,967 | +51.0% |
| Fixed assets | 21/28 | €4,939 | €16,835 | +€11,896 | +240.8% |
| Tangible fixed assets | 22/27 | €4,939 | €16,835 | +€11,896 | +240.8% |
| Furniture and vehicles | 24 | €4,939 | €16,835 | +€11,896 | +240.8% |
| Current assets | 29/58 | €210,691 | €308,763 | +€98,072 | +46.5% |
| Amounts receivable within one year | 40/41 | €109,246 | €128,965 | +€19,719 | +18.1% |
| Trade receivables | 40 | €81,338 | €89,776 | +€8,438 | +10.4% |
| Other amounts receivable | 41 | €27,908 | €39,190 | +€11,282 | +40.4% |
| Cash at bank and in hand | 54/58 | €101,445 | €173,869 | +€72,424 | +71.4% |
| Deferred charges and accrued income | 490/1 | - | €5,929 | +€5,929 | |
| Total equity and liabilities | 10/49 | €215,630 | €325,597 | +€109,967 | +51.0% |
| Equity | 10/15 | €103,460 | €242,615 | +€139,156 | +134.5% |
| Contributions | 10/11 | €6,800 | €6,800 | = | 0.0% |
| Reserves | 13 | €11,302 | €11,302 | = | 0.0% |
| Distributable reserves | 133 | €11,302 | €11,302 | = | 0.0% |
| Profit (loss) carried forward | 14 | €85,358 | €224,514 | +€139,156 | +163.0% |
| Amounts payable | 17/49 | €112,171 | €82,982 | -€29,189 | -26.0% |
| Amounts payable within one year | 42/48 | €112,171 | €82,982 | -€29,189 | -26.0% |
| Trade debts | 44 | €36,354 | €21,913 | -€14,441 | -39.7% |
| Suppliers | 440/4 | €36,354 | €21,913 | -€14,441 | -39.7% |
| Taxes, remuneration and social security | 45 | €25,886 | €24,676 | -€1,210 | -4.7% |
| Taxes | 450/3 | €25,886 | €24,676 | -€1,210 | -4.7% |
| Other amounts payable | 47/48 | €49,930 | €36,392 | -€13,538 | -27.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,553 | €3,884 | -€669 | -14.7% |
| Other operating charges | 640/8 | €542 | €527 | -€15 | -2.7% |
| Gross operating margin | 9900 | €75,236 | €193,677 | +€118,441 | +157.4% |
| Operating profit (loss) | 9901 | €70,141 | €189,266 | +€119,125 | +169.8% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €264 | €246 | -€17 | -6.5% |
| Recurring financial charges | 65 | €264 | €246 | -€17 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €69,883 | €189,019 | +€119,137 | +170.5% |
| Income taxes | 67/77 | €18,102 | €49,863 | +€31,762 | +175.5% |
| Profit (loss) for the period | 9904 | €51,781 | €139,156 | +€87,375 | +168.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,781 | €139,156 | +€87,375 | +168.7% |
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 12 October 2026 via checked.be.