BERT OOMS, 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.
BERT OOMS, ARCHITECT
Largest movements
- Cash +€37,245
up €37,245 (+26.2%), from €142,236 to €179,481
mainly Net result for the year (+€32,776) and Receivables within one year (+€27,593)
- Receivables within one year -€27,593
down €27,593 (-77.7%), from €35,526 to €7,932
of which Trade receivables: -€26,539
- Reserves +€32,776
up €32,776 (+26.3%), from €124,839 to €157,614
- Other debts -€22,409
down €22,409 (-86.4%), from €25,928 to €3,519
- Gross operating margin -€7,961
down €7,961 (-14.5%), from €54,994 to €47,032
- Taxes -€1,749
down €1,749 (-12.1%), from €14,457 to €12,708
- Other operating charges -€1,293
down €1,293 (-64.8%), from €1,995 to €702
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 | €179,102 | €189,420 | +€10,318 | +5.8% |
| Fixed assets | 21/28 | €1,341 | €2,006 | +€666 | +49.7% |
| Tangible fixed assets | 22/27 | €1,341 | €2,006 | +€666 | +49.7% |
| Land and buildings | 22 | €588 | €505 | -€83 | -14.2% |
| Plant, machinery and equipment | 23 | €753 | €1,502 | +€749 | +99.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €177,761 | €187,413 | +€9,652 | +5.4% |
| Amounts receivable within one year | 40/41 | €35,526 | €7,932 | -€27,593 | -77.7% |
| Trade receivables | 40 | €34,472 | €7,932 | -€26,539 | -77.0% |
| Other amounts receivable | 41 | €1,054 | - | -€1,054 | |
| Cash at bank and in hand | 54/58 | €142,236 | €179,481 | +€37,245 | +26.2% |
| Total equity and liabilities | 10/49 | €179,102 | €189,420 | +€10,318 | +5.8% |
| Equity | 10/15 | €137,239 | €170,014 | +€32,776 | +23.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €124,839 | €157,614 | +€32,776 | +26.3% |
| Distributable reserves | 133 | €124,839 | €157,614 | +€32,776 | +26.3% |
| Amounts payable | 17/49 | €41,863 | €19,405 | -€22,458 | -53.6% |
| Amounts payable within one year | 42/48 | €41,863 | €19,405 | -€22,458 | -53.6% |
| Trade debts | 44 | €1,097 | €414 | -€683 | -62.2% |
| Suppliers | 440/4 | €1,097 | €414 | -€683 | -62.2% |
| Taxes, remuneration and social security | 45 | €14,838 | €15,472 | +€634 | +4.3% |
| Taxes | 450/3 | €14,838 | €15,472 | +€634 | +4.3% |
| Other amounts payable | 47/48 | €25,928 | €3,519 | -€22,409 | -86.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €842 | €933 | +€91 | +10.8% |
| Other operating charges | 640/8 | €1,995 | €702 | -€1,293 | -64.8% |
| Gross operating margin | 9900 | €54,994 | €47,032 | -€7,961 | -14.5% |
| Operating profit (loss) | 9901 | €52,156 | €45,397 | -€6,760 | -13.0% |
| Financial income | 75/76B | €529 | €462 | -€67 | -12.6% |
| Recurring financial income | 75 | €529 | €462 | -€67 | -12.6% |
| Financial charges | 65/66B | €330 | €376 | +€46 | +13.8% |
| Recurring financial charges | 65 | €330 | €376 | +€46 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | €52,355 | €45,483 | -€6,872 | -13.1% |
| Income taxes | 67/77 | €14,457 | €12,708 | -€1,749 | -12.1% |
| Profit (loss) for the period | 9904 | €37,898 | €32,776 | -€5,123 | -13.5% |
| Profit (loss) for the period to be appropriated | 9905 | €37,898 | €32,776 | -€5,123 | -13.5% |
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 27 October 2026 via checked.be.