Architectuurburo BOFA: 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.
Architectuurburo BOFA
Largest movements
- Receivables within one year +€70,185
up €70,185 (+35.2%), from €199,119 to €269,304
of which Trade receivables: +€63,775
- Tangible fixed assets +€4,078
up €4,078 (+62.0%), from €6,581 to €10,659
of which Furniture and vehicles: +€5,818
- Advances received +€57,475
new in 2025: €57,475
- Reserves +€10,751
up €10,751 (+182%), from €5,917 to €16,668
- Other debts +€3,250
up €3,250 (+3.9%), from €83,401 to €86,651
- Depreciation -€13,239
down €13,239 (-77.9%), from €16,998 to €3,759
- Gross operating margin +€6,531
up €6,531 (+57.2%), from €11,424 to €17,956
- Taxes -€689
down €689 (-100%), from €689 to €0
- Financial charges -€185
down €185 (-7.7%), from €2,414 to €2,229
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 | €207,947 | €281,581 | +€73,634 | +35.4% |
| Formation expenses | 20 | €954 | €714 | -€240 | -25.2% |
| Fixed assets | 21/28 | €6,581 | €10,659 | +€4,078 | +62.0% |
| Tangible fixed assets | 22/27 | €6,581 | €10,659 | +€4,078 | +62.0% |
| Furniture and vehicles | 24 | €1,223 | €7,041 | +€5,818 | +476% |
| Other tangible fixed assets | 26 | €5,358 | €3,618 | -€1,740 | -32.5% |
| Current assets | 29/58 | €200,412 | €270,208 | +€69,796 | +34.8% |
| Amounts receivable within one year | 40/41 | €199,119 | €269,304 | +€70,185 | +35.2% |
| Trade receivables | 40 | €83,151 | €146,926 | +€63,775 | +76.7% |
| Other amounts receivable | 41 | €115,968 | €122,378 | +€6,410 | +5.5% |
| Cash at bank and in hand | 54/58 | €904 | €904 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €389 | €0 | -€389 | -100% |
| Total equity and liabilities | 10/49 | €207,947 | €281,581 | +€73,634 | +35.4% |
| Equity | 10/15 | €12,117 | €22,868 | +€10,751 | +88.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,917 | €16,668 | +€10,751 | +182% |
| Distributable reserves | 133 | €5,917 | €16,668 | +€10,751 | +182% |
| Amounts payable | 17/49 | €195,830 | €258,713 | +€62,884 | +32.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €195,830 | €258,713 | +€62,884 | +32.1% |
| Current portion of amounts payable after more than one year | 42 | €973 | €0 | -€973 | -100% |
| Financial debts | 43 | €18,375 | €18,700 | +€324 | +1.8% |
| Credit institutions | 430/8 | €18,275 | €0 | -€18,275 | -100% |
| Other loans | 439 | €100 | €18,700 | +€18,600 | +18,609% |
| Trade debts | 44 | €92,392 | €94,767 | +€2,375 | +2.6% |
| Suppliers | 440/4 | €92,392 | €94,767 | +€2,375 | +2.6% |
| Advances received on contracts in progress | 46 | - | €57,475 | +€57,475 | |
| Taxes, remuneration and social security | 45 | €689 | €1,120 | +€432 | +62.7% |
| Taxes | 450/3 | €689 | €1,120 | +€432 | +62.7% |
| Other amounts payable | 47/48 | €83,401 | €86,651 | +€3,250 | +3.9% |
| Remuneration, social security and pensions | 62 | €166 | €184 | +€18 | +10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,998 | €3,759 | -€13,239 | -77.9% |
| Other operating charges | 640/8 | €896 | €1,034 | +€138 | +15.4% |
| Gross operating margin | 9900 | €11,424 | €17,956 | +€6,531 | +57.2% |
| Operating profit (loss) | 9901 | -€6,636 | €12,980 | +€19,615 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,414 | €2,229 | -€185 | -7.7% |
| Recurring financial charges | 65 | €2,414 | €2,229 | -€185 | -7.7% |
| Profit (loss) for the period before taxes | 9903 | -€9,050 | €10,751 | +€19,800 | |
| Income taxes | 67/77 | €689 | €0 | -€689 | -100% |
| Profit (loss) for the period | 9904 | -€9,738 | €10,751 | +€20,489 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,738 | €10,751 | +€20,489 |
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 1 November 2026 via checked.be.