B10 ARCHITECTUUR: 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.
B10 ARCHITECTUUR
Largest movements
- Financial fixed assets -€153,100
down €153,100 (-74.5%), from €205,600 to €52,500
- Receivables within one year +€145,564
up €145,564 (+50.8%), from €286,385 to €431,949
of which Other amounts receivable: +€184,727
- Tangible fixed assets -€48,347
down €48,347 (-7.3%), from €666,161 to €617,815
of which Land and buildings: -€43,515
- Cash -€12,274
down €12,274 (-19.9%), from €61,826 to €49,552
mainly Contributions, distributions and other (-€338,108) and Receivables within one year (-€145,564)
- Reserves -€291,351
down €291,351 (-34.1%), from €853,468 to €562,117
of which Distributable reserves: -€291,351
- Other debts +€267,975
up €267,975 (+56,783%), from €472 to €268,446
- Debts after one year -€50,667
down €50,667 (-25.9%), from €195,476 to €144,809
- Trade debts +€36,533
up €36,533 (+171%), from €21,358 to €57,891
- Short-term financial debts -€19,941
down €19,941 (-36.3%), from €55,000 to €35,059
- Gross operating margin -€102,970
down €102,970 (-44.6%), from €230,681 to €127,712
- Taxes -€37,333
down €37,333 (-66.5%), from €56,144 to €18,811
- Financial charges +€11,578
up €11,578 (+146%), from €7,903 to €19,481
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 | €1,226,699 | €1,151,815 | -€74,884 | -6.1% |
| Fixed assets | 21/28 | €871,761 | €670,315 | -€201,447 | -23.1% |
| Tangible fixed assets | 22/27 | €666,161 | €617,815 | -€48,347 | -7.3% |
| Land and buildings | 22 | €487,442 | €443,927 | -€43,515 | -8.9% |
| Plant, machinery and equipment | 23 | €28,834 | €25,631 | -€3,203 | -11.1% |
| Furniture and vehicles | 24 | €149,885 | €148,257 | -€1,628 | -1.1% |
| Financial fixed assets | 28 | €205,600 | €52,500 | -€153,100 | -74.5% |
| Current assets | 29/58 | €354,938 | €481,501 | +€126,563 | +35.7% |
| Amounts receivable within one year | 40/41 | €286,385 | €431,949 | +€145,564 | +50.8% |
| Trade receivables | 40 | €89,385 | €50,222 | -€39,163 | -43.8% |
| Other amounts receivable | 41 | €197,000 | €381,727 | +€184,727 | +93.8% |
| Cash at bank and in hand | 54/58 | €61,826 | €49,552 | -€12,274 | -19.9% |
| Deferred charges and accrued income | 490/1 | €6,727 | €0 | -€6,727 | -100% |
| Total equity and liabilities | 10/49 | €1,226,699 | €1,151,815 | -€74,884 | -6.1% |
| Equity | 10/15 | €859,668 | €568,317 | -€291,351 | -33.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €853,468 | €562,117 | -€291,351 | -34.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €853,468 | €562,117 | -€291,351 | -34.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €367,031 | €583,498 | +€216,467 | +59.0% |
| Amounts payable after more than one year | 17 | €195,476 | €144,809 | -€50,667 | -25.9% |
| Financial debts | 170/4 | €195,476 | €144,809 | -€50,667 | -25.9% |
| Amounts payable within one year | 42/48 | €171,555 | €438,689 | +€267,134 | +156% |
| Current portion of amounts payable after more than one year | 42 | €50,701 | €50,667 | -€35 | -0.1% |
| Financial debts | 43 | €55,000 | €35,059 | -€19,941 | -36.3% |
| Credit institutions | 430/8 | €55,000 | €35,059 | -€19,941 | -36.3% |
| Trade debts | 44 | €21,358 | €57,891 | +€36,533 | +171% |
| Suppliers | 440/4 | €21,358 | €57,891 | +€36,533 | +171% |
| Taxes, remuneration and social security | 45 | €44,024 | €26,626 | -€17,398 | -39.5% |
| Taxes | 450/3 | €44,024 | €26,626 | -€17,398 | -39.5% |
| Other amounts payable | 47/48 | €472 | €268,446 | +€267,975 | +56,783% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €56,272 | €56,176 | -€96 | -0.2% |
| Other operating charges | 640/8 | €3,690 | €4,460 | +€771 | +20.9% |
| Non-recurring operating charges | 66A | - | €2,449 | +€2,449 | |
| Gross operating margin | 9900 | €230,681 | €127,712 | -€102,970 | -44.6% |
| Operating profit (loss) | 9901 | €170,720 | €64,626 | -€106,094 | -62.1% |
| Financial income | 75/76B | €21,094 | €20,424 | -€670 | -3.2% |
| Recurring financial income | 75 | €21,094 | €20,424 | -€670 | -3.2% |
| Financial charges | 65/66B | €7,903 | €19,481 | +€11,578 | +146% |
| Recurring financial charges | 65 | €7,903 | €19,481 | +€11,578 | +146% |
| Profit (loss) for the period before taxes | 9903 | €183,910 | €65,569 | -€118,342 | -64.3% |
| Income taxes | 67/77 | €56,144 | €18,811 | -€37,333 | -66.5% |
| Profit (loss) for the period | 9904 | €127,767 | €46,758 | -€81,009 | -63.4% |
| Profit (loss) for the period to be appropriated | 9905 | €127,767 | €46,758 | -€81,009 | -63.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.