b architects: what changed
Two fiscal 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 architects
Largest movements
- Receivables within one year +€83,775
up €83,775 (+1246.3%), from €6,722 to €90,497
of which Trade receivables: +€90,482
- Cash -€45,253
down €45,253 (-38.4%), from €117,865 to €72,613
mainly Receivables within one year (-€83,775) and Contributions, distributions and other (-€60,000)
- Receivables after one year -€25,000
down €25,000 (-50.0%), from €50,000 to €25,000
- Other debts +€43,327
new in 2025: €43,327
- Reserves -€24,175
down €24,175 (-20.1%), from €120,559 to €96,384
of which Distributable reserves: -€24,175
- Tax, wage and social debts +€21,367
up €21,367 (+103.0%), from €20,751 to €42,118
- Trade debts -€18,306
down €18,306 (-91.0%), from €20,121 to €1,815
- Accrued charges and deferred income -€8,770
no longer reported in 2025 (was €8,770)
- Taxes +€2,840
up €2,840 (+18.3%), from €15,536 to €18,377
- Depreciation -€961
down €961 (-27.1%), from €3,553 to €2,592
- Financial income -€568
down €568 (-28.2%), from €2,013 to €1,444
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.
Cash bridge derived
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 | €190,665 | €204,109 | +€13,444 | +7.1% |
| Fixed assets | 21/28 | €5,699 | €7,493 | +€1,795 | +31.5% |
| Tangible fixed assets | 22/27 | €4,899 | €6,693 | +€1,795 | +36.6% |
| Land and buildings | 22 | €220 | - | -€220 | |
| Furniture and vehicles | 24 | €4,679 | €6,693 | +€2,015 | +43.1% |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €184,967 | €196,616 | +€11,649 | +6.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Other amounts receivable | 291 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Amounts receivable within one year | 40/41 | €6,722 | €90,497 | +€83,775 | +1246.3% |
| Trade receivables | 40 | €0 | €90,482 | +€90,482 | |
| Other amounts receivable | 41 | €6,722 | €15 | -€6,707 | -99.8% |
| Cash at bank and in hand | 54/58 | €117,865 | €72,613 | -€45,253 | -38.4% |
| Deferred charges and accrued income | 490/1 | €10,380 | €8,506 | -€1,873 | -18.0% |
| Total equity and liabilities | 10/49 | €190,665 | €204,109 | +€13,444 | +7.1% |
| Equity | 10/15 | €141,023 | €116,849 | -€24,174 | -17.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €120,559 | €96,384 | -€24,175 | -20.1% |
| Non-distributable reserves | 130/1 | €3,459 | €3,459 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,459 | €3,459 | = | 0.0% |
| Distributable reserves | 133 | €117,100 | €92,925 | -€24,175 | -20.6% |
| Profit (loss) carried forward | 14 | €14,265 | €14,265 | +€1 | 0.0% |
| Amounts payable | 17/49 | €49,642 | €87,260 | +€37,618 | +75.8% |
| Amounts payable within one year | 42/48 | €40,872 | €87,260 | +€46,388 | +113.5% |
| Trade debts | 44 | €20,121 | €1,815 | -€18,306 | -91.0% |
| Suppliers | 440/4 | €20,121 | €1,815 | -€18,306 | -91.0% |
| Taxes, remuneration and social security | 45 | €20,751 | €42,118 | +€21,367 | +103.0% |
| Taxes | 450/3 | €20,751 | €42,118 | +€21,367 | +103.0% |
| Other amounts payable | 47/48 | - | €43,327 | +€43,327 | |
| Accrued charges and deferred income | 492/3 | €8,770 | - | -€8,770 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,553 | €2,592 | -€961 | -27.1% |
| Other operating charges | 640/8 | €695 | €812 | +€117 | +16.8% |
| Gross operating margin | 9900 | €56,284 | €56,391 | +€107 | +0.2% |
| Operating profit (loss) | 9901 | €52,036 | €52,988 | +€952 | +1.8% |
| Financial income | 75/76B | €2,013 | €1,444 | -€568 | -28.2% |
| Recurring financial income | 75 | €2,013 | €1,444 | -€568 | -28.2% |
| Financial charges | 65/66B | €173 | €230 | +€56 | +32.5% |
| Recurring financial charges | 65 | €173 | €230 | +€56 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €53,875 | €54,202 | +€328 | +0.6% |
| Income taxes | 67/77 | €15,536 | €18,377 | +€2,840 | +18.3% |
| Profit (loss) for the period | 9904 | €38,338 | €35,826 | -€2,513 | -6.6% |
| Profit (loss) for the period to be appropriated | 9905 | €38,338 | €35,826 | -€2,513 | -6.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.