BBFA 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.
BBFA Architecture
Largest movements
- Cash +€114,832
up €114,832 (+54.1%), from €212,088 to €326,920
mainly Trade debts (+€56,654) and Net result for the year (+€37,968)
- Receivables within one year -€22,970
down €22,970 (-19.3%), from €119,209 to €96,239
of which Other amounts receivable: -€14,203
- Tangible fixed assets -€15,124
down €15,124 (-8.6%), from €176,828 to €161,704
of which Land and buildings: -€13,559
- Trade debts +€56,654
up €56,654 (+71.8%), from €78,941 to €135,596
- Reserves +€37,968
up €37,968 (+11.1%), from €343,083 to €381,051
of which Distributable reserves: +€37,968
- Other debts -€12,304
down €12,304 (-99.2%), from €12,404 to €100
- Debts after one year -€10,235
down €10,235 (-20.4%), from €50,141 to €39,906
- Gross operating margin -€82,796
down €82,796 (-39.4%), from €210,072 to €127,276
- Taxes -€26,693
down €26,693 (-60.3%), from €44,280 to €17,588
- Staff costs -€3,783
down €3,783 (-6.6%), from €57,701 to €53,918
- Depreciation +€3,558
up €3,558 (+33.7%), from €10,557 to €14,115
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 | €526,170 | €603,098 | +€76,927 | +14.6% |
| Fixed assets | 21/28 | €176,828 | €161,704 | -€15,124 | -8.6% |
| Tangible fixed assets | 22/27 | €176,828 | €161,704 | -€15,124 | -8.6% |
| Land and buildings | 22 | €165,528 | €151,968 | -€13,559 | -8.2% |
| Plant, machinery and equipment | 23 | €4,168 | €3,227 | -€940 | -22.6% |
| Furniture and vehicles | 24 | €7,132 | €6,509 | -€624 | -8.7% |
| Current assets | 29/58 | €349,342 | €441,393 | +€92,051 | +26.3% |
| Amounts receivable within one year | 40/41 | €119,209 | €96,239 | -€22,970 | -19.3% |
| Trade receivables | 40 | €83,847 | €75,080 | -€8,767 | -10.5% |
| Other amounts receivable | 41 | €35,362 | €21,159 | -€14,203 | -40.2% |
| Cash at bank and in hand | 54/58 | €212,088 | €326,920 | +€114,832 | +54.1% |
| Deferred charges and accrued income | 490/1 | €18,046 | €18,234 | +€188 | +1.0% |
| Total equity and liabilities | 10/49 | €526,170 | €603,098 | +€76,927 | +14.6% |
| Equity | 10/15 | €351,143 | €389,111 | +€37,968 | +10.8% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €343,083 | €381,051 | +€37,968 | +11.1% |
| Tax-exempt reserves | 132 | €28,750 | €28,750 | = | 0.0% |
| Distributable reserves | 133 | €314,333 | €352,301 | +€37,968 | +12.1% |
| Amounts payable | 17/49 | €175,027 | €213,986 | +€38,959 | +22.3% |
| Amounts payable after more than one year | 17 | €50,141 | €39,906 | -€10,235 | -20.4% |
| Financial debts | 170/4 | €50,141 | €39,906 | -€10,235 | -20.4% |
| Amounts payable within one year | 42/48 | €124,886 | €174,080 | +€49,194 | +39.4% |
| Current portion of amounts payable after more than one year | 42 | €9,971 | €10,235 | +€264 | +2.7% |
| Trade debts | 44 | €78,941 | €135,596 | +€56,654 | +71.8% |
| Suppliers | 440/4 | €78,941 | €135,596 | +€56,654 | +71.8% |
| Taxes, remuneration and social security | 45 | €23,570 | €28,149 | +€4,579 | +19.4% |
| Taxes | 450/3 | €10,410 | €13,865 | +€3,455 | +33.2% |
| Remuneration and social security | 454/9 | €13,160 | €14,284 | +€1,124 | +8.5% |
| Other amounts payable | 47/48 | €12,404 | €100 | -€12,304 | -99.2% |
| Remuneration, social security and pensions | 62 | €57,701 | €53,918 | -€3,783 | -6.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,557 | €14,115 | +€3,558 | +33.7% |
| Other operating charges | 640/8 | €2,001 | €2,064 | +€63 | +3.2% |
| Gross operating margin | 9900 | €210,072 | €127,276 | -€82,796 | -39.4% |
| Operating profit (loss) | 9901 | €139,813 | €57,178 | -€82,635 | -59.1% |
| Financial income | 75/76B | €980 | €900 | -€80 | -8.2% |
| Recurring financial income | 75 | €980 | €900 | -€80 | -8.2% |
| Financial charges | 65/66B | €2,685 | €2,522 | -€162 | -6.0% |
| Recurring financial charges | 65 | €2,685 | €2,522 | -€162 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €138,108 | €55,556 | -€82,552 | -59.8% |
| Income taxes | 67/77 | €44,280 | €17,588 | -€26,693 | -60.3% |
| Profit (loss) for the period | 9904 | €93,828 | €37,968 | -€55,859 | -59.5% |
| Profit (loss) for the period to be appropriated | 9905 | €93,828 | €37,968 | -€55,859 | -59.5% |
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 10 October 2026 via checked.be.