BDA ARCHITECTS: 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.
BDA ARCHITECTS
Largest movements
- Receivables within one year +€40,502
up €40,502 (+78.0%), from €51,912 to €92,415
of which Trade receivables: +€39,361
- Cash +€8,987
up €8,987 (+16.7%), from €53,867 to €62,854
mainly Net result for the year (+€29,846) and Depreciation (+€21,310)
- Intangible fixed assets +€5,067
up €5,067 (+260%), from €1,951 to €7,017
- Tangible fixed assets -€4,925
down €4,925 (-8.5%), from €58,027 to €53,103
of which Furniture and vehicles: -€3,286
- Reserves +€29,846
up €29,846 (+23.2%), from €128,791 to €158,637
of which Distributable reserves: +€29,846
- Tax, wage and social debts +€16,418
up €16,418 (+127%), from €12,921 to €29,339
of which Taxes: +€16,283
- Trade debts +€6,864
up €6,864 (+160%), from €4,285 to €11,149
- Other debts -€3,671
down €3,671 (-80.0%), from €4,591 to €920
- Gross operating margin +€24,781
up €24,781 (+54.7%), from €45,272 to €70,053
- Taxes +€6,783
up €6,783 (+70.8%), from €9,586 to €16,370
- Depreciation +€3,183
up €3,183 (+17.6%), from €18,126 to €21,310
- Other operating charges +€1,672
up €1,672 (+237%), from €706 to €2,377
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 | €169,181 | €218,638 | +€49,457 | +29.2% |
| Fixed assets | 21/28 | €59,978 | €60,120 | +€142 | +0.2% |
| Intangible fixed assets | 21 | €1,951 | €7,017 | +€5,067 | +260% |
| Tangible fixed assets | 22/27 | €58,027 | €53,103 | -€4,925 | -8.5% |
| Plant, machinery and equipment | 23 | €35,088 | €33,449 | -€1,639 | -4.7% |
| Furniture and vehicles | 24 | €22,939 | €19,653 | -€3,286 | -14.3% |
| Current assets | 29/58 | €109,202 | €158,518 | +€49,315 | +45.2% |
| Amounts receivable within one year | 40/41 | €51,912 | €92,415 | +€40,502 | +78.0% |
| Trade receivables | 40 | €41,543 | €80,904 | +€39,361 | +94.7% |
| Other amounts receivable | 41 | €10,369 | €11,510 | +€1,142 | +11.0% |
| Cash at bank and in hand | 54/58 | €53,867 | €62,854 | +€8,987 | +16.7% |
| Deferred charges and accrued income | 490/1 | €3,423 | €3,249 | -€174 | -5.1% |
| Total equity and liabilities | 10/49 | €169,181 | €218,638 | +€49,457 | +29.2% |
| Equity | 10/15 | €147,383 | €177,229 | +€29,846 | +20.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €128,791 | €158,637 | +€29,846 | +23.2% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,702 | €17,702 | = | 0.0% |
| Distributable reserves | 133 | €109,230 | €139,076 | +€29,846 | +27.3% |
| Amounts payable | 17/49 | €21,797 | €41,409 | +€19,612 | +90.0% |
| Amounts payable within one year | 42/48 | €21,797 | €41,409 | +€19,612 | +90.0% |
| Trade debts | 44 | €4,285 | €11,149 | +€6,864 | +160% |
| Suppliers | 440/4 | €4,285 | €11,149 | +€6,864 | +160% |
| Taxes, remuneration and social security | 45 | €12,921 | €29,339 | +€16,418 | +127% |
| Taxes | 450/3 | €11,135 | €27,418 | +€16,283 | +146% |
| Remuneration and social security | 454/9 | €1,786 | €1,922 | +€136 | +7.6% |
| Other amounts payable | 47/48 | €4,591 | €920 | -€3,671 | -80.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,126 | €21,310 | +€3,183 | +17.6% |
| Other operating charges | 640/8 | €706 | €2,377 | +€1,672 | +237% |
| Non-recurring operating charges | 66A | €1,817 | - | -€1,817 | |
| Gross operating margin | 9900 | €45,272 | €70,053 | +€24,781 | +54.7% |
| Operating profit (loss) | 9901 | €24,623 | €46,366 | +€21,743 | +88.3% |
| Financial income | 75/76B | €121 | €184 | +€63 | +52.1% |
| Recurring financial income | 75 | €121 | €184 | +€63 | +52.1% |
| Financial charges | 65/66B | €285 | €335 | +€51 | +17.9% |
| Recurring financial charges | 65 | €285 | €335 | +€51 | +17.9% |
| Profit (loss) for the period before taxes | 9903 | €24,460 | €46,215 | +€21,755 | +88.9% |
| Income taxes | 67/77 | €9,586 | €16,370 | +€6,783 | +70.8% |
| Profit (loss) for the period | 9904 | €14,874 | €29,846 | +€14,972 | +101% |
| Profit (loss) for the period to be appropriated | 9905 | €14,874 | €29,846 | +€14,972 | +101% |
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 23 October 2026 via checked.be.