B-ILD 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-ILD architects
Largest movements
- Current investments +€100,907
new in 2025: €100,907
- Tangible fixed assets +€63,063
up €63,063 (+82.1%), from €76,821 to €139,884
of which Land and buildings: +€62,295
- Receivables within one year -€51,599
down €51,599 (-29.0%), from €177,933 to €126,334
of which Trade receivables: -€45,203
- Cash -€12,103
down €12,103 (-3.6%), from €331,708 to €319,604
mainly Current investments (-€100,907) and Investment in fixed assets (net) (-€75,870)
- Reserves +€65,565
up €65,565 (+30.5%), from €214,912 to €280,478
of which Distributable reserves: +€65,565
- Advances received -€57,114
down €57,114 (-21.0%), from €271,719 to €214,605
- Tax, wage and social debts +€49,800
up €49,800 (+205%), from €24,314 to €74,114
of which Taxes: +€30,951
- Trade debts +€49,308
up €49,308 (+178%), from €27,741 to €77,049
- Gross operating margin +€91,944
up €91,944 (+50.0%), from €183,824 to €275,767
- Staff costs +€66,628
up €66,628 (+82.4%), from €80,893 to €147,522
- Taxes +€8,701
up €8,701 (+35.8%), from €24,318 to €33,019
- Other operating charges -€3,884
down €3,884 (-61.4%), from €6,323 to €2,439
- Depreciation +€3,693
up €3,693 (+39.4%), from €9,382 to €13,075
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 | €635,015 | €733,968 | +€98,953 | +15.6% |
| Fixed assets | 21/28 | €113,085 | €175,879 | +€62,795 | +55.5% |
| Intangible fixed assets | 21 | €69 | €0 | -€69 | -100% |
| Tangible fixed assets | 22/27 | €76,821 | €139,884 | +€63,063 | +82.1% |
| Land and buildings | 22 | €69,285 | €131,579 | +€62,295 | +89.9% |
| Plant, machinery and equipment | 23 | €4,052 | €5,865 | +€1,813 | +44.7% |
| Furniture and vehicles | 24 | €3,484 | €2,440 | -€1,044 | -30.0% |
| Financial fixed assets | 28 | €36,195 | €35,995 | -€200 | -0.6% |
| Current assets | 29/58 | €521,930 | €558,088 | +€36,158 | +6.9% |
| Amounts receivable within one year | 40/41 | €177,933 | €126,334 | -€51,599 | -29.0% |
| Trade receivables | 40 | €171,492 | €126,289 | -€45,203 | -26.4% |
| Other amounts receivable | 41 | €6,441 | €46 | -€6,395 | -99.3% |
| Current investments | 50/53 | - | €100,907 | +€100,907 | |
| Cash at bank and in hand | 54/58 | €331,708 | €319,604 | -€12,103 | -3.6% |
| Deferred charges and accrued income | 490/1 | €12,289 | €11,242 | -€1,047 | -8.5% |
| Total equity and liabilities | 10/49 | €635,015 | €733,968 | +€98,953 | +15.6% |
| Equity | 10/15 | €230,312 | €295,878 | +€65,565 | +28.5% |
| Contributions | 10/11 | €15,400 | €15,400 | = | 0.0% |
| Reserves | 13 | €214,912 | €280,478 | +€65,565 | +30.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €214,912 | €280,478 | +€65,565 | +30.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €404,702 | €438,090 | +€33,388 | +8.2% |
| Amounts payable after more than one year | 17 | €56,217 | €49,369 | -€6,848 | -12.2% |
| Financial debts | 170/4 | €56,217 | €49,369 | -€6,848 | -12.2% |
| Amounts payable within one year | 42/48 | €348,356 | €388,721 | +€40,365 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €6,689 | €6,848 | +€159 | +2.4% |
| Trade debts | 44 | €27,741 | €77,049 | +€49,308 | +178% |
| Suppliers | 440/4 | €27,741 | €77,049 | +€49,308 | +178% |
| Advances received on contracts in progress | 46 | €271,719 | €214,605 | -€57,114 | -21.0% |
| Taxes, remuneration and social security | 45 | €24,314 | €74,114 | +€49,800 | +205% |
| Taxes | 450/3 | €12,902 | €43,853 | +€30,951 | +240% |
| Remuneration and social security | 454/9 | €11,412 | €30,261 | +€18,849 | +165% |
| Other amounts payable | 47/48 | €17,893 | €16,105 | -€1,789 | -10.0% |
| Accrued charges and deferred income | 492/3 | €130 | €0 | -€130 | -100% |
| Remuneration, social security and pensions | 62 | €80,893 | €147,522 | +€66,628 | +82.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,382 | €13,075 | +€3,693 | +39.4% |
| Other operating charges | 640/8 | €6,323 | €2,439 | -€3,884 | -61.4% |
| Gross operating margin | 9900 | €183,824 | €275,767 | +€91,944 | +50.0% |
| Operating profit (loss) | 9901 | €87,225 | €112,732 | +€25,506 | +29.2% |
| Financial income | 75/76B | €1,476 | €2,823 | +€1,348 | +91.3% |
| Recurring financial income | 75 | €1,476 | €2,823 | +€1,348 | +91.3% |
| Financial charges | 65/66B | €3,074 | €2,822 | -€253 | -8.2% |
| Recurring financial charges | 65 | €3,074 | €2,822 | -€253 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €85,627 | €112,733 | +€27,107 | +31.7% |
| Income taxes | 67/77 | €24,318 | €33,019 | +€8,701 | +35.8% |
| Profit (loss) for the period | 9904 | €61,309 | €79,714 | +€18,405 | +30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,309 | €79,714 | +€18,405 | +30.0% |
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 21 October 2026 via checked.be.