B-ARCHITECTES: 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.
B-ARCHITECTES
Largest movements
- Cash +€85,591
up €85,591 (+35.4%), from €241,519 to €327,110
mainly Net result for the year (+€73,663) and Other debts (+€34,943)
- Receivables within one year -€6,261
down €6,261 (-73.6%), from €8,506 to €2,244
- Deferred charges and accrued income -€5,949
down €5,949 (-75.8%), from €7,846 to €1,897
- Other debts +€34,943
up €34,943 (+235%), from €14,845 to €49,788
- Reserves +€25,803
up €25,803 (+12.3%), from €208,969 to €234,772
of which Distributable reserves: +€25,803
- Tax, wage and social debts +€11,546
up €11,546 (+40.7%), from €28,393 to €39,939
- Gross operating margin -€19,728
down €19,728 (-15.7%), from €125,941 to €106,213
- Taxes -€5,321
down €5,321 (-14.8%), from €35,850 to €30,529
- Staff costs -€2,492
no longer reported in 2025 (was €2,492)
- Financial income +€1,390
up €1,390 (+190%), from €730 to €2,121
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 | €266,749 | €337,148 | +€70,399 | +26.4% |
| Fixed assets | 21/28 | €8,879 | €5,897 | -€2,982 | -33.6% |
| Tangible fixed assets | 22/27 | €8,779 | €5,797 | -€2,982 | -34.0% |
| Furniture and vehicles | 24 | €6,644 | €3,947 | -€2,698 | -40.6% |
| Other tangible fixed assets | 26 | €2,134 | €1,850 | -€284 | -13.3% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €257,870 | €331,251 | +€73,381 | +28.5% |
| Amounts receivable within one year | 40/41 | €8,506 | €2,244 | -€6,261 | -73.6% |
| Trade receivables | 40 | €8,506 | €2,244 | -€6,261 | -73.6% |
| Cash at bank and in hand | 54/58 | €241,519 | €327,110 | +€85,591 | +35.4% |
| Deferred charges and accrued income | 490/1 | €7,846 | €1,897 | -€5,949 | -75.8% |
| Total equity and liabilities | 10/49 | €266,749 | €337,148 | +€70,399 | +26.4% |
| Equity | 10/15 | €220,179 | €245,982 | +€25,803 | +11.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €208,969 | €234,772 | +€25,803 | +12.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €207,109 | €232,912 | +€25,803 | +12.5% |
| Profit (loss) carried forward | 14 | €5,010 | €5,010 | = | 0.0% |
| Amounts payable | 17/49 | €46,570 | €91,166 | +€44,596 | +95.8% |
| Amounts payable within one year | 42/48 | €46,570 | €91,166 | +€44,596 | +95.8% |
| Trade debts | 44 | €3,332 | €1,438 | -€1,894 | -56.8% |
| Suppliers | 440/4 | €3,332 | €1,438 | -€1,894 | -56.8% |
| Taxes, remuneration and social security | 45 | €28,393 | €39,939 | +€11,546 | +40.7% |
| Taxes | 450/3 | €28,393 | €39,939 | +€11,546 | +40.7% |
| Other amounts payable | 47/48 | €14,845 | €49,788 | +€34,943 | +235% |
| Remuneration, social security and pensions | 62 | €2,492 | - | -€2,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,722 | €2,982 | +€260 | +9.6% |
| Other operating charges | 640/8 | €2,003 | €1,117 | -€887 | -44.3% |
| Gross operating margin | 9900 | €125,941 | €106,213 | -€19,728 | -15.7% |
| Operating profit (loss) | 9901 | €118,724 | €102,114 | -€16,610 | -14.0% |
| Financial income | 75/76B | €730 | €2,121 | +€1,390 | +190% |
| Recurring financial income | 75 | €730 | €2,121 | +€1,390 | +190% |
| Financial charges | 65/66B | €63 | €42 | -€20 | -32.5% |
| Recurring financial charges | 65 | €63 | €42 | -€20 | -32.5% |
| Profit (loss) for the period before taxes | 9903 | €119,391 | €104,192 | -€15,199 | -12.7% |
| Income taxes | 67/77 | €35,850 | €30,529 | -€5,321 | -14.8% |
| Profit (loss) for the period | 9904 | €83,541 | €73,663 | -€9,878 | -11.8% |
| Profit (loss) for the period to be appropriated | 9905 | €83,541 | €73,663 | -€9,878 | -11.8% |
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 20 October 2026 via checked.be.