BASIC ARCHITECTS: 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.
BASIC ARCHITECTS
Largest movements
- Cash +€109,668
up €109,668 (+941.0%), from €11,654 to €121,322
mainly Trade debts (+€109,413) and Receivables within one year (+€12,804)
- Receivables within one year -€12,804
down €12,804 (-37.2%), from €34,460 to €21,656
of which Trade receivables: -€30,441
- Deferred charges and accrued income -€3,326
down €3,326 (-39.4%), from €8,448 to €5,122
- Trade debts +€109,413
up €109,413 (+474.6%), from €23,052 to €132,465
- Reserves -€15,652
down €15,652 (-100.0%), from €15,652 to €0
- Profit (loss) carried forward -€1,879
new in 2025: -€1,879
- Gross operating margin -€15,001
down €15,001, from €1,144 to -€13,858
- Taxes -€736
down €736 (-61.0%), from €1,207 to €471
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 | €59,700 | €152,266 | +€92,566 | +155.1% |
| Fixed assets | 21/28 | €5,138 | €4,166 | -€972 | -18.9% |
| Tangible fixed assets | 22/27 | €5,138 | €4,166 | -€972 | -18.9% |
| Plant, machinery and equipment | 23 | €213 | €133 | -€80 | -37.6% |
| Other tangible fixed assets | 26 | €4,926 | €4,034 | -€892 | -18.1% |
| Current assets | 29/58 | €54,562 | €148,100 | +€93,538 | +171.4% |
| Amounts receivable within one year | 40/41 | €34,460 | €21,656 | -€12,804 | -37.2% |
| Trade receivables | 40 | €34,460 | €4,019 | -€30,441 | -88.3% |
| Other amounts receivable | 41 | €0 | €17,637 | +€17,637 | |
| Cash at bank and in hand | 54/58 | €11,654 | €121,322 | +€109,668 | +941.0% |
| Deferred charges and accrued income | 490/1 | €8,448 | €5,122 | -€3,326 | -39.4% |
| Total equity and liabilities | 10/49 | €59,700 | €152,266 | +€92,566 | +155.1% |
| Equity | 10/15 | €34,252 | €16,721 | -€17,531 | -51.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,652 | €0 | -€15,652 | -100.0% |
| Distributable reserves | 133 | €15,652 | €0 | -€15,652 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€1,879 | -€1,879 | |
| Amounts payable | 17/49 | €25,448 | €135,545 | +€110,097 | +432.6% |
| Amounts payable within one year | 42/48 | €25,310 | €135,472 | +€110,162 | +435.3% |
| Trade debts | 44 | €23,052 | €132,465 | +€109,413 | +474.6% |
| Suppliers | 440/4 | €23,052 | €132,465 | +€109,413 | +474.6% |
| Taxes, remuneration and social security | 45 | €1,451 | €1,678 | +€226 | +15.6% |
| Taxes | 450/3 | €1,451 | €1,678 | +€226 | +15.6% |
| Other amounts payable | 47/48 | €807 | €1,330 | +€523 | +64.8% |
| Accrued charges and deferred income | 492/3 | €138 | €73 | -€65 | -47.2% |
| Non-recurring operating income | 76A | - | €9,959 | +€9,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €972 | €972 | = | 0.0% |
| Other operating charges | 640/8 | €1,741 | €1,701 | -€39 | -2.2% |
| Gross operating margin | 9900 | €1,144 | -€13,858 | -€15,001 | |
| Operating profit (loss) | 9901 | -€1,569 | -€16,531 | -€14,962 | -953.6% |
| Financial income | 75/76B | €11 | €55 | +€44 | +394.3% |
| Recurring financial income | 75 | €11 | €55 | +€44 | +394.3% |
| Financial charges | 65/66B | €586 | €585 | -€1 | -0.2% |
| Recurring financial charges | 65 | €586 | €585 | -€1 | -0.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,144 | -€17,060 | -€14,916 | -695.7% |
| Income taxes | 67/77 | €1,207 | €471 | -€736 | -61.0% |
| Profit (loss) for the period | 9904 | -€3,351 | -€17,531 | -€14,181 | -423.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,351 | -€17,531 | -€14,181 | -423.2% |
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 7 October 2026 via checked.be.