b2 architecte: 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.
b2 architecte
Largest movements
- Receivables within one year -€41,165
down €41,165 (-67.1%), from €61,342 to €20,177
of which Other amounts receivable: -€25,016
- Tangible fixed assets +€17,115
up €17,115 (+566.7%), from €3,020 to €20,135
- Deferred charges and accrued income +€11,907
up €11,907 (+500.7%), from €2,378 to €14,285
- Short-term financial debts -€7,278
down €7,278 (-24.1%), from €30,186 to €22,908
- Advances received -€7,260
no longer reported in 2025 (was €7,260)
- Profit (loss) carried forward +€4,764
up €4,764 (+6.8%), from -€70,013 to -€65,248
- Tax, wage and social debts -€1,451
down €1,451 (-27.5%), from €5,279 to €3,827
- Trade debts -€917
down €917 (-2.8%), from €33,307 to €32,390
- Gross operating margin +€28,186
up €28,186, from -€12,652 to €15,535
- Write-downs +€2,214
new in 2025: €2,214
- Depreciation +€1,998
up €1,998 (+112.7%), from €1,772 to €3,770
- Financial charges -€1,172
down €1,172 (-18.7%), from €6,258 to €5,086
of which Financial charges: -€1,499
- Financial income -€1,122
down €1,122 (-53.3%), from €2,107 to €985
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 | €67,459 | €55,316 | -€12,143 | -18.0% |
| Fixed assets | 21/28 | €3,600 | €20,535 | +€16,935 | +470.4% |
| Tangible fixed assets | 22/27 | €3,020 | €20,135 | +€17,115 | +566.7% |
| Furniture and vehicles | 24 | €3,020 | €20,135 | +€17,115 | +566.7% |
| Financial fixed assets | 28 | €580 | €400 | -€180 | -31.0% |
| Current assets | 29/58 | €63,858 | €34,781 | -€29,077 | -45.5% |
| Amounts receivable within one year | 40/41 | €61,342 | €20,177 | -€41,165 | -67.1% |
| Trade receivables | 40 | €28,322 | €12,173 | -€16,149 | -57.0% |
| Other amounts receivable | 41 | €33,020 | €8,004 | -€25,016 | -75.8% |
| Cash at bank and in hand | 54/58 | €138 | €319 | +€180 | +130.3% |
| Deferred charges and accrued income | 490/1 | €2,378 | €14,285 | +€11,907 | +500.7% |
| Total equity and liabilities | 10/49 | €67,459 | €55,316 | -€12,143 | -18.0% |
| Equity | 10/15 | -€8,573 | -€3,809 | +€4,764 | +55.6% |
| Contributions | 10/11 | €18,850 | €18,850 | = | 0.0% |
| Reserves | 13 | €42,589 | €42,589 | = | 0.0% |
| Distributable reserves | 133 | €42,589 | €42,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,013 | -€65,248 | +€4,764 | +6.8% |
| Amounts payable | 17/49 | €76,032 | €59,125 | -€16,907 | -22.2% |
| Amounts payable within one year | 42/48 | €76,032 | €59,125 | -€16,907 | -22.2% |
| Financial debts | 43 | €30,186 | €22,908 | -€7,278 | -24.1% |
| Credit institutions | 430/8 | €30,186 | €22,908 | -€7,278 | -24.1% |
| Trade debts | 44 | €33,307 | €32,390 | -€917 | -2.8% |
| Suppliers | 440/4 | €33,307 | €32,390 | -€917 | -2.8% |
| Advances received on contracts in progress | 46 | €7,260 | - | -€7,260 | |
| Taxes, remuneration and social security | 45 | €5,279 | €3,827 | -€1,451 | -27.5% |
| Taxes | 450/3 | €5,279 | €3,827 | -€1,451 | -27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,772 | €3,770 | +€1,998 | +112.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,214 | +€2,214 | |
| Other operating charges | 640/8 | €283 | €435 | +€152 | +53.6% |
| Gross operating margin | 9900 | -€12,652 | €15,535 | +€28,186 | |
| Operating profit (loss) | 9901 | -€14,707 | €9,116 | +€23,823 | |
| Financial income | 75/76B | €2,107 | €985 | -€1,122 | -53.3% |
| Recurring financial income | 75 | €2,107 | €985 | -€1,122 | -53.3% |
| Financial charges | 65/66B | €6,258 | €5,086 | -€1,172 | -18.7% |
| Recurring financial charges | 65 | €6,195 | €4,696 | -€1,499 | -24.2% |
| Non-recurring financial charges | 66B | €63 | €390 | +€327 | +518.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,857 | €5,015 | +€23,872 | |
| Income taxes | 67/77 | €303 | €251 | -€53 | -17.4% |
| Profit (loss) for the period | 9904 | -€19,161 | €4,764 | +€23,925 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,161 | €4,764 | +€23,925 |
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 3 October 2026 via checked.be.