b3architectuur: 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.
b3architectuur
Largest movements
- Stocks and contracts -€46,000
down €46,000 (-25.1%), from €183,000 to €137,000
- Receivables within one year +€36,287
up €36,287 (+684%), from €5,306 to €41,593
of which Trade receivables: +€28,025
- Cash -€25,096
down €25,096 (-40.6%), from €61,817 to €36,721
mainly Other debts (-€44,486) and Receivables within one year (-€36,287)
- Other debts -€44,486
down €44,486 (-38.9%), from €114,246 to €69,760
- Reserves +€15,155
up €15,155 (+21.2%), from €71,488 to €86,644
of which Distributable reserves: +€15,155
- Trade debts -€4,929
down €4,929 (-15.1%), from €32,635 to €27,706
- Gross operating margin -€71,557
down €71,557 (-72.2%), from €99,114 to €27,557
- Taxes -€21,318
down €21,318 (-76.0%), from €28,056 to €6,738
- Financial charges -€2,683
down €2,683 (-57.2%), from €4,692 to €2,009
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 | €270,570 | €234,693 | -€35,876 | -13.3% |
| Fixed assets | 21/28 | €9,476 | €6,802 | -€2,673 | -28.2% |
| Tangible fixed assets | 22/27 | €9,476 | €6,802 | -€2,673 | -28.2% |
| Plant, machinery and equipment | 23 | €3,900 | €2,755 | -€1,145 | -29.4% |
| Furniture and vehicles | 24 | €1,469 | €1,116 | -€353 | -24.1% |
| Other tangible fixed assets | 26 | €4,107 | €2,931 | -€1,175 | -28.6% |
| Current assets | 29/58 | €261,094 | €227,891 | -€33,203 | -12.7% |
| Stocks and contracts in progress | 3 | €183,000 | €137,000 | -€46,000 | -25.1% |
| Contracts in progress | 37 | €183,000 | €137,000 | -€46,000 | -25.1% |
| Amounts receivable within one year | 40/41 | €5,306 | €41,593 | +€36,287 | +684% |
| Trade receivables | 40 | €5,306 | €33,331 | +€28,025 | +528% |
| Other amounts receivable | 41 | €0 | €8,262 | +€8,262 | |
| Cash at bank and in hand | 54/58 | €61,817 | €36,721 | -€25,096 | -40.6% |
| Deferred charges and accrued income | 490/1 | €10,972 | €12,578 | +€1,606 | +14.6% |
| Total equity and liabilities | 10/49 | €270,570 | €234,693 | -€35,876 | -13.3% |
| Equity | 10/15 | €103,848 | €119,004 | +€15,155 | +14.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €71,488 | €86,644 | +€15,155 | +21.2% |
| Tax-exempt reserves | 132 | €485 | €485 | = | 0.0% |
| Distributable reserves | 133 | €71,003 | €86,159 | +€15,155 | +21.3% |
| Profit (loss) carried forward | 14 | €13,768 | €13,768 | = | 0.0% |
| Amounts payable | 17/49 | €166,722 | €115,690 | -€51,032 | -30.6% |
| Amounts payable within one year | 42/48 | €166,722 | €115,690 | -€51,032 | -30.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €32,635 | €27,706 | -€4,929 | -15.1% |
| Suppliers | 440/4 | €32,635 | €27,706 | -€4,929 | -15.1% |
| Taxes, remuneration and social security | 45 | €19,841 | €18,224 | -€1,617 | -8.1% |
| Taxes | 450/3 | €19,841 | €18,224 | -€1,617 | -8.1% |
| Other amounts payable | 47/48 | €114,246 | €69,760 | -€44,486 | -38.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,984 | €2,673 | +€690 | +34.8% |
| Other operating charges | 640/8 | €1,490 | €981 | -€509 | -34.1% |
| Gross operating margin | 9900 | €99,114 | €27,557 | -€71,557 | -72.2% |
| Operating profit (loss) | 9901 | €95,640 | €23,902 | -€71,738 | -75.0% |
| Financial charges | 65/66B | €4,692 | €2,009 | -€2,683 | -57.2% |
| Recurring financial charges | 65 | €4,692 | €2,009 | -€2,683 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | €90,948 | €21,893 | -€69,054 | -75.9% |
| Income taxes | 67/77 | €28,056 | €6,738 | -€21,318 | -76.0% |
| Profit (loss) for the period | 9904 | €62,892 | €15,155 | -€47,736 | -75.9% |
| Profit (loss) for the period to be appropriated | 9905 | €62,892 | €15,155 | -€47,736 | -75.9% |
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 19 October 2026 via checked.be.