Architecture & Building Performance Consultancy: 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 & Building Performance Consultancy
Largest movements
- Receivables within one year -€19,265
down €19,265 (-55.3%), from €34,825 to €15,559
of which Trade receivables: -€20,480
- Tangible fixed assets -€3,604
down €3,604 (-13.5%), from €26,662 to €23,058
of which Furniture and vehicles: -€5,779
- Reserves -€15,000
down €15,000 (-44.1%), from €34,000 to €19,000
- Other debts -€7,833
down €7,833 (-33.5%), from €23,415 to €15,583
- Trade debts +€4,530
up €4,530 (+7,805%), from €58 to €4,588
- Tax, wage and social debts -€4,162
no longer reported in 2025 (was €4,162)
- Purchases and services -€56,055
no longer reported in 2025 (was €56,055)
- Gross operating margin -€17,452
down €17,452, from €9,815 to -€7,636
- Other operating charges -€3,149
down €3,149 (-82.3%), from €3,828 to €679
- Depreciation +€1,515
up €1,515 (+31.4%), from €4,818 to €6,332
- Taxes -€469
down €469 (-75.9%), from €618 to €149
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 | €67,308 | €44,812 | -€22,496 | -33.4% |
| Fixed assets | 21/28 | €26,662 | €23,058 | -€3,604 | -13.5% |
| Tangible fixed assets | 22/27 | €26,662 | €23,058 | -€3,604 | -13.5% |
| Furniture and vehicles | 24 | €23,901 | €18,121 | -€5,779 | -24.2% |
| Other tangible fixed assets | 26 | €2,761 | €4,937 | +€2,176 | +78.8% |
| Current assets | 29/58 | €40,646 | €21,754 | -€18,892 | -46.5% |
| Amounts receivable within one year | 40/41 | €34,825 | €15,559 | -€19,265 | -55.3% |
| Trade receivables | 40 | €34,825 | €14,345 | -€20,480 | -58.8% |
| Other amounts receivable | 41 | - | €1,215 | +€1,215 | |
| Cash at bank and in hand | 54/58 | €5,821 | €6,194 | +€373 | +6.4% |
| Total equity and liabilities | 10/49 | €67,308 | €44,812 | -€22,496 | -33.4% |
| Equity | 10/15 | €39,672 | €24,641 | -€15,032 | -37.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Capital | 10 | €5,000 | €5,000 | = | 0.0% |
| Issued capital | 100 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €34,000 | €19,000 | -€15,000 | -44.1% |
| Distributable reserves | 133 | €34,000 | €19,000 | -€15,000 | -44.1% |
| Profit (loss) carried forward | 14 | €672 | €641 | -€32 | -4.7% |
| Amounts payable | 17/49 | €27,636 | €20,171 | -€7,465 | -27.0% |
| Amounts payable within one year | 42/48 | €27,636 | €20,171 | -€7,465 | -27.0% |
| Trade debts | 44 | €58 | €4,588 | +€4,530 | +7,805% |
| Suppliers | 440/4 | €58 | €4,588 | +€4,530 | +7,805% |
| Taxes, remuneration and social security | 45 | €4,162 | - | -€4,162 | |
| Taxes | 450/3 | €4,162 | - | -€4,162 | |
| Other amounts payable | 47/48 | €23,415 | €15,583 | -€7,833 | -33.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €56,055 | - | -€56,055 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,818 | €6,332 | +€1,515 | +31.4% |
| Other operating charges | 640/8 | €3,828 | €679 | -€3,149 | -82.3% |
| Gross operating margin | 9900 | €9,815 | -€7,636 | -€17,452 | |
| Operating profit (loss) | 9901 | €1,170 | -€14,647 | -€15,817 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €223 | €236 | +€13 | +5.8% |
| Recurring financial charges | 65 | €223 | €236 | +€13 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €946 | -€14,883 | -€15,829 | |
| Income taxes | 67/77 | €618 | €149 | -€469 | -75.9% |
| Profit (loss) for the period | 9904 | €329 | -€15,032 | -€15,361 | |
| Profit (loss) for the period to be appropriated | 9905 | €329 | -€15,032 | -€15,361 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.