BDS architecten: 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.
BDS architecten
Largest movements
- Tangible fixed assets -€16,664
down €16,664 (-23.4%), from €71,117 to €54,454
- Cash -€4,046
down €4,046 (-34.0%), from €11,904 to €7,858
mainly Net result for the year (-€29,209) and Trade debts (-€270)
- Receivables within one year -€1,299
down €1,299 (-44.8%), from €2,901 to €1,602
- Profit (loss) carried forward -€29,209
new in 2025: -€29,209
- Debts after one year +€7,759
up €7,759 (+12.4%), from €62,711 to €70,469
- Gross operating margin -€13,541
down €13,541, from €2,047 to -€11,494
- Depreciation +€8,587
up €8,587 (+106%), from €8,076 to €16,664
- Other operating charges +€633
up €633 (+201%), from €316 to €949
- Taxes -€408
no longer reported in 2025 (was €408)
- Financial charges -€278
down €278 (-73.2%), from €380 to €102
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 | €85,922 | €63,913 | -€22,009 | -25.6% |
| Fixed assets | 21/28 | €71,117 | €54,454 | -€16,664 | -23.4% |
| Tangible fixed assets | 22/27 | €71,117 | €54,454 | -€16,664 | -23.4% |
| Furniture and vehicles | 24 | €71,117 | €54,454 | -€16,664 | -23.4% |
| Current assets | 29/58 | €14,805 | €9,460 | -€5,345 | -36.1% |
| Amounts receivable within one year | 40/41 | €2,901 | €1,602 | -€1,299 | -44.8% |
| Other amounts receivable | 41 | €2,901 | €1,602 | -€1,299 | -44.8% |
| Cash at bank and in hand | 54/58 | €11,904 | €7,858 | -€4,046 | -34.0% |
| Total equity and liabilities | 10/49 | €85,922 | €63,913 | -€22,009 | -25.6% |
| Equity | 10/15 | €22,269 | -€6,939 | -€29,209 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,069 | €16,069 | = | 0.0% |
| Distributable reserves | 133 | €16,069 | €16,069 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€29,209 | -€29,209 | |
| Amounts payable | 17/49 | €63,653 | €70,853 | +€7,200 | +11.3% |
| Amounts payable after more than one year | 17 | €62,711 | €70,469 | +€7,759 | +12.4% |
| Financial debts | 170/4 | €62,711 | €70,469 | +€7,759 | +12.4% |
| Amounts payable within one year | 42/48 | €942 | €383 | -€559 | -59.3% |
| Trade debts | 44 | €303 | €33 | -€270 | -89.0% |
| Suppliers | 440/4 | €303 | €33 | -€270 | -89.0% |
| Taxes, remuneration and social security | 45 | €450 | €350 | -€100 | -22.2% |
| Taxes | 450/3 | €450 | €350 | -€100 | -22.2% |
| Other amounts payable | 47/48 | €189 | - | -€189 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,076 | €16,664 | +€8,587 | +106% |
| Other operating charges | 640/8 | €316 | €949 | +€633 | +201% |
| Gross operating margin | 9900 | €2,047 | -€11,494 | -€13,541 | |
| Operating profit (loss) | 9901 | -€6,345 | -€29,107 | -€22,762 | -359% |
| Financial charges | 65/66B | €380 | €102 | -€278 | -73.2% |
| Recurring financial charges | 65 | €380 | €102 | -€278 | -73.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,725 | -€29,209 | -€22,484 | -334% |
| Income taxes | 67/77 | €408 | - | -€408 | |
| Profit (loss) for the period | 9904 | -€7,133 | -€29,209 | -€22,075 | -309% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,133 | -€29,209 | -€22,075 | -309% |
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 14 October 2026 via checked.be.