BE-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.
BE-ARCHITECTURE
Largest movements
- Receivables within one year -€4,686
down €4,686 (-32.5%), from €14,437 to €9,751
of which Trade receivables: -€2,429
- Deferred charges and accrued income -€2,399
down €2,399 (-28.9%), from €8,310 to €5,911
- Intangible fixed assets -€1,755
down €1,755 (-46.3%), from €3,789 to €2,034
- Tangible fixed assets -€1,639
down €1,639 (-22.8%), from €7,188 to €5,549
of which Other tangible fixed assets: -€1,295
- Cash -€1,150
down €1,150 (-5.4%), from €21,385 to €20,235
mainly Other debts (-€12,941) and Contributions, distributions and other (-€4,706)
- Other debts -€12,941
down €12,941 (-73.3%), from €17,647 to €4,706
- Reserves +€4,226
up €4,226 (+26.0%), from €16,235 to €20,460
- Debts after one year -€2,962
down €2,962 (-61.9%), from €4,783 to €1,822
- Trade debts +€2,002
up €2,002 (+65.4%), from €3,061 to €5,062
- Tax, wage and social debts -€1,242
down €1,242 (-26.4%), from €4,710 to €3,468
of which Taxes: -€1,242
- Gross operating margin +€5,555
up €5,555 (+54.9%), from €10,124 to €15,679
- Taxes +€1,236
up €1,236 (+84.7%), from €1,458 to €2,694
- Depreciation -€695
down €695 (-17.0%), from €4,089 to €3,393
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 | €55,109 | €43,480 | -€11,629 | -21.1% |
| Fixed assets | 21/28 | €10,976 | €7,583 | -€3,393 | -30.9% |
| Intangible fixed assets | 21 | €3,789 | €2,034 | -€1,755 | -46.3% |
| Tangible fixed assets | 22/27 | €7,188 | €5,549 | -€1,639 | -22.8% |
| Furniture and vehicles | 24 | €618 | €273 | -€344 | -55.7% |
| Other tangible fixed assets | 26 | €6,570 | €5,275 | -€1,295 | -19.7% |
| Current assets | 29/58 | €44,132 | €35,897 | -€8,235 | -18.7% |
| Amounts receivable within one year | 40/41 | €14,437 | €9,751 | -€4,686 | -32.5% |
| Trade receivables | 40 | €10,852 | €8,424 | -€2,429 | -22.4% |
| Other amounts receivable | 41 | €3,585 | €1,328 | -€2,258 | -63.0% |
| Cash at bank and in hand | 54/58 | €21,385 | €20,235 | -€1,150 | -5.4% |
| Deferred charges and accrued income | 490/1 | €8,310 | €5,911 | -€2,399 | -28.9% |
| Total equity and liabilities | 10/49 | €55,109 | €43,480 | -€11,629 | -21.1% |
| Equity | 10/15 | €21,235 | €25,460 | +€4,226 | +19.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,235 | €20,460 | +€4,226 | +26.0% |
| Distributable reserves | 133 | €16,235 | €20,460 | +€4,226 | +26.0% |
| Amounts payable | 17/49 | €33,874 | €18,020 | -€15,854 | -46.8% |
| Amounts payable after more than one year | 17 | €4,783 | €1,822 | -€2,962 | -61.9% |
| Financial debts | 170/4 | €4,783 | €1,822 | -€2,962 | -61.9% |
| Amounts payable within one year | 42/48 | €29,091 | €16,198 | -€12,892 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €3,673 | €2,962 | -€711 | -19.4% |
| Trade debts | 44 | €3,061 | €5,062 | +€2,002 | +65.4% |
| Suppliers | 440/4 | €3,061 | €5,062 | +€2,002 | +65.4% |
| Taxes, remuneration and social security | 45 | €4,710 | €3,468 | -€1,242 | -26.4% |
| Taxes | 450/3 | €4,710 | €3,468 | -€1,242 | -26.4% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €17,647 | €4,706 | -€12,941 | -73.3% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,089 | €3,393 | -€695 | -17.0% |
| Other operating charges | 640/8 | €98 | €101 | +€3 | +3.4% |
| Gross operating margin | 9900 | €10,124 | €15,679 | +€5,555 | +54.9% |
| Operating profit (loss) | 9901 | €5,937 | €12,184 | +€6,247 | +105% |
| Financial income | 75/76B | €6 | €0 | -€5 | -92.9% |
| Recurring financial income | 75 | €6 | €0 | -€5 | -92.9% |
| Financial charges | 65/66B | €672 | €559 | -€113 | -16.8% |
| Recurring financial charges | 65 | €672 | €559 | -€113 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €5,272 | €11,626 | +€6,354 | +121% |
| Income taxes | 67/77 | €1,458 | €2,694 | +€1,236 | +84.7% |
| Profit (loss) for the period | 9904 | €3,813 | €8,931 | +€5,118 | +134% |
| Profit (loss) for the period to be appropriated | 9905 | €3,813 | €8,931 | +€5,118 | +134% |
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 15 October 2026 via checked.be.