B-bis architecten: 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-bis architecten
Largest movements
- Cash +€71,605
up €71,605 (+123%), from €58,277 to €129,883
mainly Deferred charges and accrued income (+€26,659) and Receivables within one year (+€23,018)
- Deferred charges and accrued income -€26,659
down €26,659 (-20.9%), from €127,321 to €100,662
- Receivables within one year -€23,018
down €23,018 (-9.1%), from €252,332 to €229,314
of which Other amounts receivable: -€55,816
- Tangible fixed assets -€9,301
down €9,301 (-10.6%), from €87,860 to €78,559
of which Land and buildings: -€8,664
- Reserves +€20,900
up €20,900 (+5.8%), from €358,088 to €378,988
of which Distributable reserves: +€20,900
- Current portion of long-term debt -€10,000
down €10,000 (-90.9%), from €11,000 to €1,000
- Tax, wage and social debts +€7,060
up €7,060 (+20,672%), from €34 to €7,094
- Gross operating margin +€28,654
up €28,654 (+139%), from €20,636 to €49,290
- Taxes +€9,358
up €9,358 (+2,582%), from €362 to €9,720
- Financial income -€604
down €604 (-72.3%), from €836 to €232
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €546,625 | €554,669 | +€8,044 | +1.5% |
| Fixed assets | 21/28 | €108,694 | €94,810 | -€13,885 | -12.8% |
| Tangible fixed assets | 22/27 | €87,860 | €78,559 | -€9,301 | -10.6% |
| Land and buildings | 22 | €73,643 | €64,979 | -€8,664 | -11.8% |
| Furniture and vehicles | 24 | €14,218 | €13,580 | -€638 | -4.5% |
| Financial fixed assets | 28 | €20,834 | €16,251 | -€4,583 | -22.0% |
| Current assets | 29/58 | €437,930 | €459,859 | +€21,929 | +5.0% |
| Amounts receivable within one year | 40/41 | €252,332 | €229,314 | -€23,018 | -9.1% |
| Trade receivables | 40 | €175,500 | €208,299 | +€32,799 | +18.7% |
| Other amounts receivable | 41 | €76,831 | €21,015 | -€55,816 | -72.6% |
| Cash at bank and in hand | 54/58 | €58,277 | €129,883 | +€71,605 | +123% |
| Deferred charges and accrued income | 490/1 | €127,321 | €100,662 | -€26,659 | -20.9% |
| Total equity and liabilities | 10/49 | €546,625 | €554,669 | +€8,044 | +1.5% |
| Equity | 10/15 | €421,747 | €437,412 | +€15,665 | +3.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €358,088 | €378,988 | +€20,900 | +5.8% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €351,938 | €372,838 | +€20,900 | +5.9% |
| Profit (loss) carried forward | 14 | €2,159 | -€3,077 | -€5,235 | |
| Amounts payable | 17/49 | €124,878 | €117,257 | -€7,620 | -6.1% |
| Amounts payable after more than one year | 17 | €33,833 | €32,833 | -€1,000 | -3.0% |
| Financial debts | 170/4 | €33,833 | €32,833 | -€1,000 | -3.0% |
| Amounts payable within one year | 42/48 | €89,360 | €84,424 | -€4,935 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €11,000 | €1,000 | -€10,000 | -90.9% |
| Trade debts | 44 | €78,145 | €76,151 | -€1,995 | -2.6% |
| Suppliers | 440/4 | €78,145 | €76,151 | -€1,995 | -2.6% |
| Taxes, remuneration and social security | 45 | €34 | €7,094 | +€7,060 | +20,672% |
| Taxes | 450/3 | €34 | €7,094 | +€7,060 | +20,672% |
| Other amounts payable | 47/48 | €180 | €180 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,685 | - | -€1,685 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,157 | €15,446 | +€289 | +1.9% |
| Other operating charges | 640/8 | €1,631 | €1,674 | +€44 | +2.7% |
| Gross operating margin | 9900 | €20,636 | €49,290 | +€28,654 | +139% |
| Operating profit (loss) | 9901 | €3,848 | €32,170 | +€28,322 | +736% |
| Financial income | 75/76B | €836 | €232 | -€604 | -72.3% |
| Recurring financial income | 75 | €836 | €232 | -€604 | -72.3% |
| Financial charges | 65/66B | €2,163 | €1,739 | -€424 | -19.6% |
| Recurring financial charges | 65 | €2,163 | €1,739 | -€424 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | €2,521 | €30,663 | +€28,142 | +1,116% |
| Income taxes | 67/77 | €362 | €9,720 | +€9,358 | +2,582% |
| Profit (loss) for the period | 9904 | €2,159 | €20,943 | +€18,784 | +870% |
| Profit (loss) for the period to be appropriated | 9905 | €2,159 | €20,943 | +€18,784 | +870% |
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 22 October 2026 via checked.be.