Architectuurwijzer: what changed
Architectuurwijzer
Largest movements
- Cash -€47,359
down €47,359 (-33.5%), from €141,503 to €94,144
mainly Net result for the year (-€52,042) and Trade debts (-€38,443)
- Receivables within one year -€42,915
down €42,915 (-32.6%), from €131,827 to €88,911
of which Trade receivables: -€55,596
- Reserves -€53,988
down €53,988 (-98.4%), from €54,845 to €857
- Trade debts -€38,443
down €38,443 (-64.7%), from €59,463 to €21,019
- Tax, wage and social debts +€4,143
new in 2025: €4,143
- Accrued charges and deferred income -€3,332
down €3,332 (-80.6%), from €4,132 to €800
- Gross operating margin -€63,535
down €63,535, from €39,806 to -€23,729
- Purchases and services +€40,906
up €40,906 (+12.4%), from €331,004 to €371,909
- Staff costs +€28,696
new in 2025: €28,696
- Other operating charges -€18,827
no longer reported in 2025 (was €18,827)
- Turnover +€10,016
up €10,016 (+4.5%), from €221,645 to €231,661
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €273,330 | €183,055 | -€90,274 | -33.0% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Current assets | 29/58 | €273,330 | €183,055 | -€90,274 | -33.0% |
| Amounts receivable within one year | 40/41 | €131,827 | €88,911 | -€42,915 | -32.6% |
| Trade receivables | 40 | €101,606 | €46,010 | -€55,596 | -54.7% |
| Other amounts receivable | 41 | €30,221 | €42,901 | +€12,681 | +42.0% |
| Cash at bank and in hand | 54/58 | €141,503 | €94,144 | -€47,359 | -33.5% |
| Total equity and liabilities | 10/49 | €273,330 | €183,055 | -€90,274 | -33.0% |
| Equity | 10/15 | €209,135 | €157,093 | -€52,042 | -24.9% |
| Reserves | 13 | €54,845 | €857 | -€53,988 | -98.4% |
| Profit (loss) carried forward | 14 | €154,290 | €156,236 | +€1,946 | +1.3% |
| Amounts payable | 17/49 | €64,195 | €25,962 | -€38,233 | -59.6% |
| Amounts payable within one year | 42/48 | €60,063 | €25,162 | -€34,901 | -58.1% |
| Trade debts | 44 | €59,463 | €21,019 | -€38,443 | -64.7% |
| Suppliers | 440/4 | €59,463 | €21,019 | -€38,443 | -64.7% |
| Advances received on contracts in progress | 46 | €600 | - | -€600 | |
| Taxes, remuneration and social security | 45 | - | €4,143 | +€4,143 | |
| Remuneration and social security | 454/9 | - | €4,143 | +€4,143 | |
| Accrued charges and deferred income | 492/3 | €4,132 | €800 | -€3,332 | -80.6% |
| Turnover | 70 | €221,645 | €231,661 | +€10,016 | +4.5% |
| Membership fees, donations, legacies and grants | 73 | €149,165 | €111,783 | -€37,382 | -25.1% |
| Non-recurring operating income | 76A | - | €4,736 | +€4,736 | |
| Goods, raw materials, services and sundry goods | 60/61 | €331,004 | €371,909 | +€40,906 | +12.4% |
| Remuneration, social security and pensions | 62 | - | €28,696 | +€28,696 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,940 | - | -€3,940 | |
| Other operating charges | 640/8 | €18,827 | - | -€18,827 | |
| Gross operating margin | 9900 | €39,806 | -€23,729 | -€63,535 | |
| Operating profit (loss) | 9901 | €17,040 | -€52,424 | -€69,464 | |
| Financial income | 75/76B | €775 | €383 | -€392 | -50.6% |
| Recurring financial income | 75 | €775 | €383 | -€392 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €17,815 | -€52,042 | -€69,856 | |
| Income taxes | 67/77 | €232 | - | -€232 | |
| Profit (loss) for the period | 9904 | €17,582 | -€52,042 | -€69,624 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,582 | -€52,042 | -€69,624 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.