BELEVING 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.
BELEVING ARCHITECTEN
Largest movements
- Tangible fixed assets +€1,349
new in 2025: €1,349
- Receivables within one year -€778
down €778 (-10.1%), from €7,732 to €6,954
of which Trade receivables: -€791
- Cash +€390
up €390 (+85.8%), from €454 to €844
mainly Other debts (+€1,926) and Receivables within one year (+€778)
- Other debts +€1,926
up €1,926 (+14.5%), from €13,257 to €15,183
- Tax, wage and social debts -€490
down €490 (-92.9%), from €528 to €38
- Accrued charges and deferred income -€444
no longer reported in 2025 (was €444)
- Gross operating margin -€4,420
down €4,420 (-76.7%), from €5,763 to €1,343
- Depreciation +€537
up €537 (+391%), from €137 to €675
- Other operating charges +€377
up €377 (+197%), from €191 to €568
- Financial income -€230
down €230 (-100%), from €230 to €0
- Taxes -€207
down €207 (-100%), from €207 to €0
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 | €8,186 | €9,148 | +€961 | +11.7% |
| Fixed assets | 21/28 | - | €1,349 | +€1,349 | |
| Tangible fixed assets | 22/27 | - | €1,349 | +€1,349 | |
| Plant, machinery and equipment | 23 | - | €1,349 | +€1,349 | |
| Current assets | 29/58 | €8,186 | €7,798 | -€388 | -4.7% |
| Amounts receivable within one year | 40/41 | €7,732 | €6,954 | -€778 | -10.1% |
| Trade receivables | 40 | €7,732 | €6,940 | -€791 | -10.2% |
| Other amounts receivable | 41 | - | €14 | +€14 | |
| Cash at bank and in hand | 54/58 | €454 | €844 | +€390 | +85.8% |
| Total equity and liabilities | 10/49 | €8,186 | €9,148 | +€961 | +11.7% |
| Equity | 10/15 | -€7,163 | -€7,200 | -€37 | -0.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €21 | €21 | = | 0.0% |
| Non-distributable reserves | 130/1 | €21 | €0 | -€21 | -100% |
| Reserves not available under the articles | 1311 | €21 | €0 | -€21 | -100% |
| Distributable reserves | 133 | - | €21 | +€21 | |
| Profit (loss) carried forward | 14 | -€25,784 | -€25,822 | -€37 | -0.1% |
| Amounts payable | 17/49 | €15,349 | €16,348 | +€999 | +6.5% |
| Amounts payable within one year | 42/48 | €14,906 | €16,348 | +€1,443 | +9.7% |
| Trade debts | 44 | €1,121 | €1,127 | +€7 | +0.6% |
| Suppliers | 440/4 | €1,121 | €1,127 | +€7 | +0.6% |
| Taxes, remuneration and social security | 45 | €528 | €38 | -€490 | -92.9% |
| Taxes | 450/3 | €528 | €38 | -€490 | -92.9% |
| Other amounts payable | 47/48 | €13,257 | €15,183 | +€1,926 | +14.5% |
| Accrued charges and deferred income | 492/3 | €444 | - | -€444 | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €137 | €675 | +€537 | +391% |
| Other operating charges | 640/8 | €191 | €568 | +€377 | +197% |
| Gross operating margin | 9900 | €5,763 | €1,343 | -€4,420 | -76.7% |
| Operating profit (loss) | 9901 | €5,434 | €101 | -€5,334 | -98.1% |
| Financial income | 75/76B | €230 | €0 | -€230 | -100% |
| Recurring financial income | 75 | €230 | €0 | -€230 | -100% |
| Financial charges | 65/66B | €184 | €138 | -€46 | -24.9% |
| Recurring financial charges | 65 | €184 | €138 | -€46 | -24.9% |
| Profit (loss) for the period before taxes | 9903 | €5,481 | -€37 | -€5,518 | |
| Income taxes | 67/77 | €207 | €0 | -€207 | -100% |
| Profit (loss) for the period | 9904 | €5,274 | -€37 | -€5,312 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,274 | -€37 | -€5,312 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.