Architecture C2: 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 C2
Largest movements
- Cash -€16,818
no longer reported in 2025 (was €16,818)
mainly Net result for the year (-€15,409) and Debts after one year (-€7,468)
- Tangible fixed assets -€7,815
down €7,815 (-36.2%), from €21,588 to €13,773
of which Furniture and vehicles: -€8,694
- Receivables within one year +€5,682
up €5,682 (+75.1%), from €7,568 to €13,250
of which Trade receivables: +€4,133
- Current investments +€753
new in 2025: €753
- Profit (loss) carried forward -€15,409
down €15,409 (-234%), from -€6,586 to -€21,995
- Debts after one year -€7,468
down €7,468 (-79.9%), from €9,344 to €1,876
- Other debts +€5,414
up €5,414 (+45.4%), from €11,932 to €17,346
- Trade debts -€773
down €773 (-74.3%), from €1,040 to €267
- Gross operating margin -€13,923
down €13,923, from €13,257 to -€666
- Financial income -€3,241
down €3,241 (-99.2%), from €3,268 to €27
- Depreciation +€1,049
up €1,049 (+10.4%), from €10,083 to €11,132
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 | €45,974 | €27,776 | -€18,198 | -39.6% |
| Fixed assets | 21/28 | €21,588 | €13,773 | -€7,815 | -36.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €21,588 | €13,773 | -€7,815 | -36.2% |
| Land and buildings | 22 | €1,824 | €2,703 | +€879 | +48.2% |
| Furniture and vehicles | 24 | €19,764 | €11,070 | -€8,694 | -44.0% |
| Current assets | 29/58 | €24,386 | €14,003 | -€10,383 | -42.6% |
| Amounts receivable within one year | 40/41 | €7,568 | €13,250 | +€5,682 | +75.1% |
| Trade receivables | 40 | €7,568 | €11,701 | +€4,133 | +54.6% |
| Other amounts receivable | 41 | - | €1,549 | +€1,549 | |
| Current investments | 50/53 | - | €753 | +€753 | |
| Cash at bank and in hand | 54/58 | €16,818 | - | -€16,818 | |
| Total equity and liabilities | 10/49 | €45,974 | €27,776 | -€18,198 | -39.6% |
| Equity | 10/15 | €13,874 | -€1,535 | -€15,409 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,586 | -€21,995 | -€15,409 | -234% |
| Amounts payable | 17/49 | €32,100 | €29,311 | -€2,789 | -8.7% |
| Amounts payable after more than one year | 17 | €9,344 | €1,876 | -€7,468 | -79.9% |
| Financial debts | 170/4 | €9,344 | €1,876 | -€7,468 | -79.9% |
| Amounts payable within one year | 42/48 | €22,756 | €27,435 | +€4,679 | +20.6% |
| Current portion of amounts payable after more than one year | 42 | €7,415 | €7,468 | +€53 | +0.7% |
| Trade debts | 44 | €1,040 | €267 | -€773 | -74.3% |
| Suppliers | 440/4 | €1,040 | €267 | -€773 | -74.3% |
| Taxes, remuneration and social security | 45 | €2,369 | €2,354 | -€15 | -0.6% |
| Taxes | 450/3 | €2,369 | €2,354 | -€15 | -0.6% |
| Other amounts payable | 47/48 | €11,932 | €17,346 | +€5,414 | +45.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,083 | €11,132 | +€1,049 | +10.4% |
| Other operating charges | 640/8 | €1,104 | €1,078 | -€26 | -2.4% |
| Gross operating margin | 9900 | €13,257 | -€666 | -€13,923 | |
| Operating profit (loss) | 9901 | €2,070 | -€12,876 | -€14,946 | |
| Financial income | 75/76B | €3,268 | €27 | -€3,241 | -99.2% |
| Recurring financial income | 75 | €3,268 | €27 | -€3,241 | -99.2% |
| Financial charges | 65/66B | €209 | €198 | -€11 | -5.3% |
| Recurring financial charges | 65 | €209 | €198 | -€11 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €5,129 | -€13,047 | -€18,176 | |
| Income taxes | 67/77 | €2,364 | €2,362 | -€2 | -0.1% |
| Profit (loss) for the period | 9904 | €2,765 | -€15,409 | -€18,174 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,765 | -€15,409 | -€18,174 |
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 17 October 2026 via checked.be.