BACK architectenbureau: what changed
What changed
BACK architectenbureau
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€98,717
2024 · €99,527-€811
Equity
€36,599
2024 · €37,882-€1,283
Cash
€181,425
2024 · €106,041+€75,384
Balance sheet total
€482,442
2024 · €415,700+€66,742
Largest movements
Assets
- Cash +€75,384
up €75,384 (+71.1%), from €106,041 to €181,425
mainly Net result for the year (+€98,717) and Advances received (+€44,062)
- Tangible fixed assets -€10,174
down €10,174 (-3.3%), from €304,533 to €294,359
of which Furniture and vehicles: -€7,368
Equity and liabilities
- Advances received +€44,062
up €44,062 (+88.2%), from €49,977 to €94,038
- Tax, wage and social debts +€33,090
up €33,090 (+70.2%), from €47,128 to €80,219
- Debts after one year -€15,522
down €15,522 (-9.9%), from €156,699 to €141,177
- Other debts +€11,679
up €11,679 (+11.7%), from €100,000 to €111,679
- Trade debts -€5,379
down €5,379 (-73.5%), from €7,315 to €1,935
Income statement
- Depreciation +€6,552
up €6,552 (+25.0%), from €26,169 to €32,721
- Gross operating margin +€3,777
up €3,777 (+2.2%), from €171,538 to €175,315
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€99,527
Gross operating margin
+€3,777
Depreciation
-€6,552
Other operating charges
+€231
Financial income
-€258
Financial charges
+€488
Taxes
+€1,502
Result 2025
€98,717
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€212,954
Investment
-€22,547
Financing
-€115,023
Cash 2024
€106,041
From operations (derived)
+€212,954
Net result for the year
+€98,717
Depreciation
+€32,721
Receivables within one year
-€1,034
Deferred charges and accrued income
-€498
Trade debts
-€5,379
Tax, wage and social debts
+€33,090
Advances received
+€44,062
Other debts
+€11,679
Accrued charges and deferred income
-€403
Investment (derived)
-€22,547
Investment in fixed assets (net)
-€22,547
Financing
-€115,023
Debts after one year
-€15,522
Current portion of long-term debt
+€499
Contributions, distributions and other
-€100,000
Cash 2025
€181,425
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €415,700 | €482,442 | +€66,742 | +16.1% |
| Fixed assets | 21/28 | €304,533 | €294,359 | -€10,174 | -3.3% |
| Tangible fixed assets | 22/27 | €304,533 | €294,359 | -€10,174 | -3.3% |
| Land and buildings | 22 | €286,840 | €284,034 | -€2,806 | -1.0% |
| Furniture and vehicles | 24 | €17,693 | €10,325 | -€7,368 | -41.6% |
| Current assets | 29/58 | €111,167 | €188,083 | +€76,916 | +69.2% |
| Amounts receivable within one year | 40/41 | €3,010 | €4,044 | +€1,034 | +34.3% |
| Trade receivables | 40 | - | €4,044 | +€4,044 | |
| Other amounts receivable | 41 | €3,010 | €0 | -€3,010 | -100% |
| Cash at bank and in hand | 54/58 | €106,041 | €181,425 | +€75,384 | +71.1% |
| Deferred charges and accrued income | 490/1 | €2,116 | €2,614 | +€498 | +23.6% |
| Total equity and liabilities | 10/49 | €415,700 | €482,442 | +€66,742 | +16.1% |
| Equity | 10/15 | €37,882 | €36,599 | -€1,283 | -3.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,282 | €17,999 | -€1,283 | -6.7% |
| Tax-exempt reserves | 132 | €123 | €123 | = | 0.0% |
| Distributable reserves | 133 | €19,159 | €17,875 | -€1,283 | -6.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €377,818 | €445,843 | +€68,025 | +18.0% |
| Amounts payable after more than one year | 17 | €156,699 | €141,177 | -€15,522 | -9.9% |
| Financial debts | 170/4 | €156,699 | €141,177 | -€15,522 | -9.9% |
| Amounts payable within one year | 42/48 | €220,715 | €304,666 | +€83,951 | +38.0% |
| Current portion of amounts payable after more than one year | 42 | €16,295 | €16,795 | +€499 | +3.1% |
| Trade debts | 44 | €7,315 | €1,935 | -€5,379 | -73.5% |
| Suppliers | 440/4 | €7,315 | €1,935 | -€5,379 | -73.5% |
| Advances received on contracts in progress | 46 | €49,977 | €94,038 | +€44,062 | +88.2% |
| Taxes, remuneration and social security | 45 | €47,128 | €80,219 | +€33,090 | +70.2% |
| Taxes | 450/3 | €47,128 | €80,219 | +€33,090 | +70.2% |
| Other amounts payable | 47/48 | €100,000 | €111,679 | +€11,679 | +11.7% |
| Accrued charges and deferred income | 492/3 | €403 | €0 | -€403 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,169 | €32,721 | +€6,552 | +25.0% |
| Other operating charges | 640/8 | €1,717 | €1,486 | -€231 | -13.5% |
| Gross operating margin | 9900 | €171,538 | €175,315 | +€3,777 | +2.2% |
| Operating profit (loss) | 9901 | €143,652 | €141,108 | -€2,544 | -1.8% |
| Financial income | 75/76B | €966 | €708 | -€258 | -26.7% |
| Recurring financial income | 75 | €966 | €708 | -€258 | -26.7% |
| Financial charges | 65/66B | €5,427 | €4,939 | -€488 | -9.0% |
| Recurring financial charges | 65 | €5,427 | €4,939 | -€488 | -9.0% |
| Profit (loss) for the period before taxes | 9903 | €139,190 | €136,877 | -€2,313 | -1.7% |
| Income taxes | 67/77 | €39,663 | €38,161 | -€1,502 | -3.8% |
| Profit (loss) for the period | 9904 | €99,527 | €98,717 | -€811 | -0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €99,527 | €98,717 | -€811 | -0.8% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.