BELLEMANS 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.
BELLEMANS ARCHITECTEN
Largest movements
- Cash +€30,418
up €30,418 (+74.1%), from €41,067 to €71,485
mainly Net result for the year (+€23,209) and Tax, wage and social debts (+€7,635)
- Deferred charges and accrued income +€1,925
new in 2025: €1,925
- Receivables within one year +€1,386
up €1,386 (+50.1%), from €2,768 to €4,154
of which Other amounts receivable: +€2,350
- Tangible fixed assets -€1,384
down €1,384 (-19.9%), from €6,943 to €5,559
of which Land and buildings: -€1,334
- Reserves +€23,209
up €23,209 (+199%), from €11,683 to €34,892
- Tax, wage and social debts +€7,635
up €7,635 (+239%), from €3,188 to €10,823
- Trade debts +€5,540
up €5,540 (+562%), from €986 to €6,526
- Accrued charges and deferred income -€4,039
no longer reported in 2025 (was €4,039)
- Gross operating margin +€24,575
up €24,575 (+182%), from €13,497 to €38,072
- Taxes +€7,607
up €7,607 (+657%), from €1,158 to €8,765
- Depreciation -€547
down €547 (-28.3%), from €1,931 to €1,384
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 | €50,778 | €83,123 | +€32,345 | +63.7% |
| Fixed assets | 21/28 | €6,943 | €5,559 | -€1,384 | -19.9% |
| Tangible fixed assets | 22/27 | €6,943 | €5,559 | -€1,384 | -19.9% |
| Land and buildings | 22 | €6,893 | €5,559 | -€1,334 | -19.4% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €50 | €0 | -€50 | -100% |
| Current assets | 29/58 | €43,835 | €77,564 | +€33,729 | +76.9% |
| Amounts receivable within one year | 40/41 | €2,768 | €4,154 | +€1,386 | +50.1% |
| Trade receivables | 40 | €1,531 | €567 | -€964 | -63.0% |
| Other amounts receivable | 41 | €1,237 | €3,587 | +€2,350 | +190% |
| Cash at bank and in hand | 54/58 | €41,067 | €71,485 | +€30,418 | +74.1% |
| Deferred charges and accrued income | 490/1 | - | €1,925 | +€1,925 | |
| Total equity and liabilities | 10/49 | €50,778 | €83,123 | +€32,345 | +63.7% |
| Equity | 10/15 | €42,565 | €65,774 | +€23,209 | +54.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €11,683 | €34,892 | +€23,209 | +199% |
| Distributable reserves | 133 | €11,683 | €34,892 | +€23,209 | +199% |
| Profit (loss) carried forward | 14 | €18,482 | €18,482 | = | 0.0% |
| Amounts payable | 17/49 | €8,213 | €17,349 | +€9,136 | +111% |
| Amounts payable within one year | 42/48 | €4,174 | €17,349 | +€13,175 | +316% |
| Trade debts | 44 | €986 | €6,526 | +€5,540 | +562% |
| Suppliers | 440/4 | €986 | €6,526 | +€5,540 | +562% |
| Taxes, remuneration and social security | 45 | €3,188 | €10,823 | +€7,635 | +239% |
| Taxes | 450/3 | €3,188 | €10,823 | +€7,635 | +239% |
| Accrued charges and deferred income | 492/3 | €4,039 | - | -€4,039 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,931 | €1,384 | -€547 | -28.3% |
| Other operating charges | 640/8 | €580 | €858 | +€278 | +47.9% |
| Non-recurring operating charges | 66A | - | €3,925 | +€3,925 | |
| Gross operating margin | 9900 | €13,497 | €38,072 | +€24,575 | +182% |
| Operating profit (loss) | 9901 | €10,986 | €31,905 | +€20,919 | +190% |
| Financial income | 75/76B | €86 | €169 | +€83 | +96.5% |
| Recurring financial income | 75 | €86 | €169 | +€83 | +96.5% |
| Financial charges | 65/66B | €91 | €100 | +€9 | +9.9% |
| Recurring financial charges | 65 | €91 | €100 | +€9 | +9.9% |
| Profit (loss) for the period before taxes | 9903 | €10,981 | €31,974 | +€20,993 | +191% |
| Income taxes | 67/77 | €1,158 | €8,765 | +€7,607 | +657% |
| Profit (loss) for the period | 9904 | €9,823 | €23,209 | +€13,386 | +136% |
| Profit (loss) for the period to be appropriated | 9905 | €9,823 | €23,209 | +€13,386 | +136% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.