BA3 Architecture: 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.
BA3 Architecture
Largest movements
- Cash -€22,738
down €22,738 (-38.9%), from €58,415 to €35,677
mainly Net result for the year (-€10,430) and Tax, wage and social debts (-€9,590)
- Receivables within one year +€4,734
up €4,734 (+8.7%), from €54,276 to €59,010
of which Trade receivables: +€2,416
- Tangible fixed assets -€3,145
down €3,145 (-44.5%), from €7,060 to €3,915
- Deferred charges and accrued income +€1,347
up €1,347 (+1,184%), from €114 to €1,461
- Profit (loss) carried forward -€10,430
new in 2025: -€10,430
- Tax, wage and social debts -€9,590
down €9,590 (-96.8%), from €9,912 to €322
- Gross operating margin -€50,153
down €50,153, from €47,483 to -€2,669
- Taxes -€8,613
down €8,613 (-96.2%), from €8,950 to €336
- Depreciation -€574
down €574 (-7.4%), from €7,799 to €7,226
- Other operating charges +€555
up €555 (+5,552%), from €10 to €565
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 | €119,865 | €100,063 | -€19,801 | -16.5% |
| Fixed assets | 21/28 | €7,060 | €3,915 | -€3,145 | -44.5% |
| Tangible fixed assets | 22/27 | €7,060 | €3,915 | -€3,145 | -44.5% |
| Furniture and vehicles | 24 | €7,060 | €3,915 | -€3,145 | -44.5% |
| Current assets | 29/58 | €112,804 | €96,148 | -€16,657 | -14.8% |
| Amounts receivable within one year | 40/41 | €54,276 | €59,010 | +€4,734 | +8.7% |
| Trade receivables | 40 | €47,815 | €50,231 | +€2,416 | +5.1% |
| Other amounts receivable | 41 | €6,461 | €8,779 | +€2,318 | +35.9% |
| Cash at bank and in hand | 54/58 | €58,415 | €35,677 | -€22,738 | -38.9% |
| Deferred charges and accrued income | 490/1 | €114 | €1,461 | +€1,347 | +1,184% |
| Total equity and liabilities | 10/49 | €119,865 | €100,063 | -€19,801 | -16.5% |
| Equity | 10/15 | €103,927 | €93,497 | -€10,430 | -10.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €91,527 | €91,527 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €89,667 | €89,667 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€10,430 | -€10,430 | |
| Amounts payable | 17/49 | €15,938 | €6,566 | -€9,371 | -58.8% |
| Amounts payable within one year | 42/48 | €15,938 | €6,566 | -€9,371 | -58.8% |
| Trade debts | 44 | €6,026 | €6,244 | +€218 | +3.6% |
| Suppliers | 440/4 | €6,026 | €6,244 | +€218 | +3.6% |
| Taxes, remuneration and social security | 45 | €9,912 | €322 | -€9,590 | -96.8% |
| Taxes | 450/3 | €9,912 | €322 | -€9,590 | -96.8% |
| Non-recurring operating income | 76A | - | €5,029 | +€5,029 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,799 | €7,226 | -€574 | -7.4% |
| Other operating charges | 640/8 | €10 | €565 | +€555 | +5,552% |
| Non-recurring operating charges | 66A | €258 | - | -€258 | |
| Gross operating margin | 9900 | €47,483 | -€2,669 | -€50,153 | |
| Operating profit (loss) | 9901 | €39,416 | -€10,460 | -€49,876 | |
| Financial income | 75/76B | €390 | €461 | +€71 | +18.2% |
| Recurring financial income | 75 | €390 | €461 | +€71 | +18.2% |
| Financial charges | 65/66B | €110 | €95 | -€15 | -13.9% |
| Recurring financial charges | 65 | €110 | €95 | -€15 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €39,696 | -€10,094 | -€49,789 | |
| Income taxes | 67/77 | €8,950 | €336 | -€8,613 | -96.2% |
| Profit (loss) for the period | 9904 | €30,746 | -€10,430 | -€41,176 | |
| Profit (loss) for the period to be appropriated | 9905 | €30,746 | -€10,430 | -€41,176 |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.