ARCHITECTURE DETAILS: 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 DETAILS
Largest movements
- Cash -€15,868
down €15,868 (-60.5%), from €26,231 to €10,363
mainly Trade debts (-€13,452) and Investment in fixed assets (net) (-€6,145)
- Receivables within one year -€9,650
down €9,650 (-44.8%), from €21,535 to €11,885
of which Trade receivables: -€10,601
- Tangible fixed assets +€3,953
up €3,953 (+60.1%), from €6,582 to €10,535
of which Furniture and vehicles: +€4,622
- Stocks and contracts +€3,200
up €3,200 (+13.2%), from €24,183 to €27,383
- Deferred charges and accrued income +€1,237
new in 2025: €1,237
- Trade debts -€13,452
down €13,452 (-66.2%), from €20,309 to €6,857
- Profit (loss) carried forward -€5,520
down €5,520 (-18.4%), from €29,988 to €24,468
- Tax, wage and social debts +€1,744
up €1,744 (+12.3%), from €14,226 to €15,970
- Gross operating margin -€5,454
down €5,454, from €3,223 to -€2,231
- Depreciation +€353
up €353 (+19.2%), from €1,839 to €2,192
- Financial charges +€280
up €280 (+76.1%), from €368 to €648
- Taxes -€48
down €48 (-49.0%), from €98 to €50
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 | €78,705 | €61,577 | -€17,128 | -21.8% |
| Fixed assets | 21/28 | €6,756 | €10,709 | +€3,953 | +58.5% |
| Tangible fixed assets | 22/27 | €6,582 | €10,535 | +€3,953 | +60.1% |
| Plant, machinery and equipment | 23 | €1,704 | €1,035 | -€669 | -39.3% |
| Furniture and vehicles | 24 | €4,878 | €9,500 | +€4,622 | +94.8% |
| Financial fixed assets | 28 | €174 | €174 | = | 0.0% |
| Current assets | 29/58 | €71,949 | €50,868 | -€21,081 | -29.3% |
| Stocks and contracts in progress | 3 | €24,183 | €27,383 | +€3,200 | +13.2% |
| Stocks | 30/36 | €24,183 | €27,383 | +€3,200 | +13.2% |
| Amounts receivable within one year | 40/41 | €21,535 | €11,885 | -€9,650 | -44.8% |
| Trade receivables | 40 | €19,483 | €8,882 | -€10,601 | -54.4% |
| Other amounts receivable | 41 | €2,052 | €3,003 | +€951 | +46.3% |
| Cash at bank and in hand | 54/58 | €26,231 | €10,363 | -€15,868 | -60.5% |
| Deferred charges and accrued income | 490/1 | - | €1,237 | +€1,237 | |
| Total equity and liabilities | 10/49 | €78,705 | €61,577 | -€17,128 | -21.8% |
| Equity | 10/15 | €41,848 | €36,328 | -€5,520 | -13.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,988 | €24,468 | -€5,520 | -18.4% |
| Amounts payable | 17/49 | €36,857 | €25,249 | -€11,608 | -31.5% |
| Amounts payable within one year | 42/48 | €36,857 | €25,249 | -€11,608 | -31.5% |
| Trade debts | 44 | €20,309 | €6,857 | -€13,452 | -66.2% |
| Suppliers | 440/4 | €20,309 | €6,857 | -€13,452 | -66.2% |
| Taxes, remuneration and social security | 45 | €14,226 | €15,970 | +€1,744 | +12.3% |
| Taxes | 450/3 | €14,226 | €15,970 | +€1,744 | +12.3% |
| Other amounts payable | 47/48 | €2,322 | €2,422 | +€100 | +4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,839 | €2,192 | +€353 | +19.2% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €3,223 | -€2,231 | -€5,454 | |
| Operating profit (loss) | 9901 | €997 | -€4,823 | -€5,820 | |
| Financial income | 75/76B | €10 | €1 | -€9 | -90.0% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -90.0% |
| Financial charges | 65/66B | €368 | €648 | +€280 | +76.1% |
| Recurring financial charges | 65 | €368 | €648 | +€280 | +76.1% |
| Profit (loss) for the period before taxes | 9903 | €639 | -€5,470 | -€6,109 | |
| Income taxes | 67/77 | €98 | €50 | -€48 | -49.0% |
| Profit (loss) for the period | 9904 | €541 | -€5,520 | -€6,061 | |
| Profit (loss) for the period to be appropriated | 9905 | €541 | -€5,520 | -€6,061 |
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 30 October 2026 via checked.be.