B5architecten: 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.
B5architecten
Largest movements
- Cash -€11,882
down €11,882 (-10.9%), from €109,121 to €97,239
mainly Accrued charges and deferred income (-€20,649) and Receivables within one year (-€11,207)
- Receivables within one year +€11,207
up €11,207 (+70.0%), from €16,019 to €27,226
of which Trade receivables: +€10,212
- Tangible fixed assets -€1,697
down €1,697 (-21.4%), from €7,932 to €6,235
of which Furniture and vehicles: -€1,428
- Other debts +€21,689
up €21,689 (+429%), from €5,060 to €26,749
- Accrued charges and deferred income -€20,649
down €20,649 (-96.1%), from €21,482 to €833
- Tax, wage and social debts -€1,891
down €1,891 (-29.4%), from €6,435 to €4,544
of which Taxes: -€1,309
- Gross operating margin -€10,230
down €10,230 (-93.8%), from €10,906 to €676
- Taxes -€2,479
down €2,479 (-94.6%), from €2,621 to €142
- Financial income +€529
up €529 (+154%), from €343 to €873
- Other operating charges -€459
down €459 (-45.8%), from €1,003 to €544
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 | €133,076 | €130,699 | -€2,377 | -1.8% |
| Fixed assets | 21/28 | €7,932 | €6,235 | -€1,697 | -21.4% |
| Tangible fixed assets | 22/27 | €7,932 | €6,235 | -€1,697 | -21.4% |
| Plant, machinery and equipment | 23 | €314 | €45 | -€269 | -85.7% |
| Furniture and vehicles | 24 | €7,617 | €6,190 | -€1,428 | -18.7% |
| Current assets | 29/58 | €125,145 | €124,465 | -€680 | -0.5% |
| Amounts receivable within one year | 40/41 | €16,019 | €27,226 | +€11,207 | +70.0% |
| Trade receivables | 40 | €10,174 | €20,387 | +€10,212 | +100% |
| Other amounts receivable | 41 | €5,844 | €6,839 | +€995 | +17.0% |
| Cash at bank and in hand | 54/58 | €109,121 | €97,239 | -€11,882 | -10.9% |
| Deferred charges and accrued income | 490/1 | €5 | - | -€5 | |
| Total equity and liabilities | 10/49 | €133,076 | €130,699 | -€2,377 | -1.8% |
| Equity | 10/15 | €65,901 | €63,752 | -€2,149 | -3.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,262 | €37,429 | -€833 | -2.2% |
| Distributable reserves | 133 | €38,262 | €37,429 | -€833 | -2.2% |
| Profit (loss) carried forward | 14 | €9,039 | €7,723 | -€1,316 | -14.6% |
| Provisions and deferred taxes | 16 | €27,835 | €27,835 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €27,835 | €27,835 | = | 0.0% |
| Pensions and similar obligations | 160 | €27,835 | €27,835 | = | 0.0% |
| Amounts payable | 17/49 | €39,340 | €39,112 | -€228 | -0.6% |
| Amounts payable within one year | 42/48 | €17,858 | €38,279 | +€20,421 | +114% |
| Trade debts | 44 | €6,364 | €6,987 | +€624 | +9.8% |
| Suppliers | 440/4 | €6,364 | €6,987 | +€624 | +9.8% |
| Taxes, remuneration and social security | 45 | €6,435 | €4,544 | -€1,891 | -29.4% |
| Taxes | 450/3 | €4,578 | €3,269 | -€1,309 | -28.6% |
| Remuneration and social security | 454/9 | €1,857 | €1,275 | -€582 | -31.3% |
| Other amounts payable | 47/48 | €5,060 | €26,749 | +€21,689 | +429% |
| Accrued charges and deferred income | 492/3 | €21,482 | €833 | -€20,649 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,734 | €1,697 | -€37 | -2.1% |
| Other operating charges | 640/8 | €1,003 | €544 | -€459 | -45.8% |
| Gross operating margin | 9900 | €10,906 | €676 | -€10,230 | -93.8% |
| Operating profit (loss) | 9901 | €8,169 | -€1,565 | -€9,734 | |
| Financial income | 75/76B | €343 | €873 | +€529 | +154% |
| Recurring financial income | 75 | €343 | €873 | +€529 | +154% |
| Financial charges | 65/66B | €372 | €481 | +€109 | +29.3% |
| Recurring financial charges | 65 | €372 | €481 | +€109 | +29.3% |
| Profit (loss) for the period before taxes | 9903 | €8,141 | -€1,174 | -€9,314 | |
| Income taxes | 67/77 | €2,621 | €142 | -€2,479 | -94.6% |
| Profit (loss) for the period | 9904 | €5,519 | -€1,316 | -€6,835 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,519 | -€1,316 | -€6,835 |
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 13 October 2026 via checked.be.