Beersmans Architect: 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.
Beersmans Architect
Largest movements
- Receivables within one year -€59,615
down €59,615 (-72.6%), from €82,091 to €22,475
of which Trade receivables: -€63,076
- Tangible fixed assets -€9,186
down €9,186 (-29.8%), from €30,778 to €21,591
of which Furniture and vehicles: -€8,396
- Cash -€2,773
down €2,773 (-27.6%), from €10,065 to €7,292
mainly Trade debts (-€49,988) and Contributions, distributions and other (-€30,000)
- Trade debts -€49,988
down €49,988 (-92.2%), from €54,241 to €4,253
- Profit (loss) carried forward -€38,715
down €38,715 (-95.1%), from €40,693 to €1,978
- Other debts +€30,000
up €30,000, from €0 to €30,000
- Tax, wage and social debts -€7,756
down €7,756 (-63.6%), from €12,200 to €4,444
of which Remuneration and social security: -€4,400
- Debts after one year -€4,975
down €4,975 (-37.3%), from €13,324 to €8,349
- Gross operating margin -€21,458
down €21,458 (-92.6%), from €23,182 to €1,724
- Depreciation +€4,083
up €4,083 (+80.0%), from €5,103 to €9,186
- Taxes -€3,592
down €3,592 (-97.1%), from €3,701 to €109
- Financial charges +€249
up €249 (+37.5%), from €664 to €914
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 | €126,214 | €54,999 | -€71,215 | -56.4% |
| Fixed assets | 21/28 | €30,778 | €21,591 | -€9,186 | -29.8% |
| Tangible fixed assets | 22/27 | €30,778 | €21,591 | -€9,186 | -29.8% |
| Furniture and vehicles | 24 | €29,203 | €20,807 | -€8,396 | -28.8% |
| Other tangible fixed assets | 26 | €1,574 | €784 | -€790 | -50.2% |
| Current assets | 29/58 | €95,437 | €33,408 | -€62,029 | -65.0% |
| Amounts receivable within one year | 40/41 | €82,091 | €22,475 | -€59,615 | -72.6% |
| Trade receivables | 40 | €71,017 | €7,941 | -€63,076 | -88.8% |
| Other amounts receivable | 41 | €11,074 | €14,535 | +€3,461 | +31.3% |
| Cash at bank and in hand | 54/58 | €10,065 | €7,292 | -€2,773 | -27.6% |
| Deferred charges and accrued income | 490/1 | €3,281 | €3,640 | +€360 | +11.0% |
| Total equity and liabilities | 10/49 | €126,214 | €54,999 | -€71,215 | -56.4% |
| Equity | 10/15 | €41,693 | €2,978 | -€38,715 | -92.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,693 | €1,978 | -€38,715 | -95.1% |
| Amounts payable | 17/49 | €84,522 | €52,021 | -€32,500 | -38.5% |
| Amounts payable after more than one year | 17 | €13,324 | €8,349 | -€4,975 | -37.3% |
| Financial debts | 170/4 | €13,324 | €8,349 | -€4,975 | -37.3% |
| Amounts payable within one year | 42/48 | €71,198 | €43,672 | -€27,525 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €4,757 | €4,975 | +€219 | +4.6% |
| Trade debts | 44 | €54,241 | €4,253 | -€49,988 | -92.2% |
| Suppliers | 440/4 | €54,241 | €4,253 | -€49,988 | -92.2% |
| Taxes, remuneration and social security | 45 | €12,200 | €4,444 | -€7,756 | -63.6% |
| Taxes | 450/3 | €6,200 | €2,844 | -€3,356 | -54.1% |
| Remuneration and social security | 454/9 | €6,000 | €1,600 | -€4,400 | -73.3% |
| Other amounts payable | 47/48 | €0 | €30,000 | +€30,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,103 | €9,186 | +€4,083 | +80.0% |
| Other operating charges | 640/8 | €559 | €752 | +€192 | +34.4% |
| Gross operating margin | 9900 | €23,182 | €1,724 | -€21,458 | -92.6% |
| Operating profit (loss) | 9901 | €17,520 | -€8,214 | -€25,734 | |
| Financial income | 75/76B | €516 | €523 | +€6 | +1.2% |
| Recurring financial income | 75 | €516 | €523 | +€6 | +1.2% |
| Financial charges | 65/66B | €664 | €914 | +€249 | +37.5% |
| Recurring financial charges | 65 | €664 | €914 | +€249 | +37.5% |
| Profit (loss) for the period before taxes | 9903 | €17,372 | -€8,605 | -€25,977 | |
| Income taxes | 67/77 | €3,701 | €109 | -€3,592 | -97.1% |
| Profit (loss) for the period | 9904 | €13,671 | -€8,715 | -€22,385 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,671 | -€8,715 | -€22,385 |
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 29 October 2026 via checked.be.