BE AR ARCHITECTE: 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.
BE AR ARCHITECTE
Largest movements
- Receivables within one year +€95,541
up €95,541 (+1373.5%), from €6,956 to €102,497
of which Other amounts receivable: +€97,559
- Other debts +€100,041
up €100,041 (+370.6%), from €26,993 to €127,033
- Trade debts -€2,928
down €2,928 (-100.0%), from €2,928 to €0
- Profit (loss) carried forward -€1,039
down €1,039 (-3.3%), from -€31,524 to -€32,563
- Gross operating margin -€1,239
down €1,239, from €855 to -€384
- Financial charges +€101
up €101 (+65.9%), from €154 to €255
- Other operating charges +€12
up €12 (+3.2%), from €387 to €400
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 | €7,566 | €103,062 | +€95,496 | +1262.2% |
| Fixed assets | 21/28 | €540 | €540 | = | 0.0% |
| Financial fixed assets | 28 | €540 | €540 | = | 0.0% |
| Current assets | 29/58 | €7,026 | €102,522 | +€95,496 | +1359.2% |
| Amounts receivable within one year | 40/41 | €6,956 | €102,497 | +€95,541 | +1373.5% |
| Trade receivables | 40 | €6,500 | €4,482 | -€2,018 | -31.1% |
| Other amounts receivable | 41 | €456 | €98,015 | +€97,559 | +21388.9% |
| Cash at bank and in hand | 54/58 | €70 | €25 | -€45 | -63.8% |
| Total equity and liabilities | 10/49 | €7,566 | €103,062 | +€95,496 | +1262.2% |
| Equity | 10/15 | -€22,936 | -€23,975 | -€1,039 | -4.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,389 | €2,389 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €529 | €529 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,524 | -€32,563 | -€1,039 | -3.3% |
| Amounts payable | 17/49 | €30,502 | €127,037 | +€96,535 | +316.5% |
| Amounts payable within one year | 42/48 | €30,502 | €127,037 | +€96,535 | +316.5% |
| Trade debts | 44 | €2,928 | €0 | -€2,928 | -100.0% |
| Suppliers | 440/4 | €2,928 | €0 | -€2,928 | -100.0% |
| Taxes, remuneration and social security | 45 | €581 | €3 | -€577 | -99.4% |
| Taxes | 450/3 | €581 | €3 | -€577 | -99.4% |
| Other amounts payable | 47/48 | €26,993 | €127,033 | +€100,041 | +370.6% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €855 | -€384 | -€1,239 | |
| Operating profit (loss) | 9901 | €468 | -€784 | -€1,251 | |
| Financial charges | 65/66B | €154 | €255 | +€101 | +65.9% |
| Recurring financial charges | 65 | €154 | €255 | +€101 | +65.9% |
| Profit (loss) for the period before taxes | 9903 | €314 | -€1,039 | -€1,353 | |
| Profit (loss) for the period | 9904 | €314 | -€1,039 | -€1,353 | |
| Profit (loss) for the period to be appropriated | 9905 | €314 | -€1,039 | -€1,353 |
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.