B-ETRA Architects: 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-ETRA Architects
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Debts after one year -€17,702
down €17,702 (-10.2%), from €172,914 to €155,211
- Profit (loss) carried forward +€15,312
up €15,312, from -€12,433 to €2,879
- Financial income +€24,215
new in 2025: €24,215
- Gross operating margin +€6,028
up €6,028 (+76.4%), from -€7,888 to -€1,859
- Financial charges +€2,536
up €2,536 (+61.7%), from €4,108 to €6,644
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 | €277,556 | €275,793 | -€1,764 | -0.6% |
| Fixed assets | 21/28 | €264,403 | €264,403 | = | 0.0% |
| Financial fixed assets | 28 | €264,403 | €264,403 | = | 0.0% |
| Current assets | 29/58 | €13,153 | €11,390 | -€1,764 | -13.4% |
| Cash at bank and in hand | 54/58 | €13,153 | €11,390 | -€1,764 | -13.4% |
| Total equity and liabilities | 10/49 | €277,556 | €275,793 | -€1,764 | -0.6% |
| Equity | 10/15 | €87,567 | €102,879 | +€15,312 | +17.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,433 | €2,879 | +€15,312 | |
| Amounts payable | 17/49 | €189,989 | €172,914 | -€17,076 | -9.0% |
| Amounts payable after more than one year | 17 | €172,914 | €155,211 | -€17,702 | -10.2% |
| Financial debts | 170/4 | €172,914 | €155,211 | -€17,702 | -10.2% |
| Amounts payable within one year | 42/48 | €17,076 | €17,702 | +€627 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €17,076 | €17,702 | +€627 | +3.7% |
| Other operating charges | 640/8 | €437 | €400 | -€38 | -8.6% |
| Gross operating margin | 9900 | -€7,888 | -€1,859 | +€6,028 | +76.4% |
| Operating profit (loss) | 9901 | -€8,325 | -€2,259 | +€6,066 | +72.9% |
| Financial income | 75/76B | - | €24,215 | +€24,215 | |
| Recurring financial income | 75 | - | €24,215 | +€24,215 | |
| Financial charges | 65/66B | €4,108 | €6,644 | +€2,536 | +61.7% |
| Recurring financial charges | 65 | €4,108 | €6,644 | +€2,536 | +61.7% |
| Profit (loss) for the period before taxes | 9903 | -€12,433 | €15,312 | +€27,745 | |
| Profit (loss) for the period | 9904 | -€12,433 | €15,312 | +€27,745 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,433 | €15,312 | +€27,745 |
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 24 October 2026 via checked.be.