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Beyers 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.

What changed

Beyers Architecten

BE 0765.425.119
NACE 71.111, Activities of building architects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€18,669
2024 · €4,465+€14,204
Equity
€25,000
2024 · €12,912+€12,088
Cash
€4,859
2024 · €6,005-€1,146
Balance sheet total
€117,633
2024 · €35,401+€82,232

Largest movements

2024 to 2025
Assets
  • Financial fixed assets +€45,000

    up €45,000 (+2,250%), from €2,000 to €47,000

  • Receivables within one year +€35,139

    up €35,139 (+941%), from €3,734 to €38,873

    of which Other amounts receivable: +€29,160

  • Deferred charges and accrued income +€3,725

    up €3,725 (+223%), from €1,667 to €5,392

Equity and liabilities
  • Other debts +€66,555

    up €66,555 (+407%), from €16,336 to €82,892

  • Profit (loss) carried forward +€12,088

    up €12,088, from €0 to €12,088

  • Trade debts +€3,392

    up €3,392 (+334%), from €1,016 to €4,408

Income statement
  • Gross operating margin +€20,084

    up €20,084 (+193%), from €10,384 to €30,468

  • Taxes +€5,760

    up €5,760 (+360%), from €1,600 to €7,360

  • Financial income +€950

    up €950 (+29,240%), from €3 to €954

  • Depreciation +€604

    up €604 (+19.5%), from €3,104 to €3,709

  • Other operating charges +€535

    up €535 (+58.4%), from €915 to €1,450

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €4,465
Gross operating margin +€20,084
Depreciation -€604
Other operating charges -€535
Financial income +€950
Financial charges +€68
Taxes -€5,760
Result 2025 €18,669
raises the resultlowers the result

Derived cash bridge

cash 2024 to 2025

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.

From operations +€53,814
Investment -€48,223
Financing -€6,737
Cash 2024 €6,005
Net result for the year +€18,669
Depreciation +€3,709
Receivables within one year -€35,139
Deferred charges and accrued income -€3,725
Trade debts +€3,392
Tax, wage and social debts +€353
Other debts +€66,555
Investment in fixed assets (net) -€48,223
Current portion of long-term debt -€6
Short-term financial debts -€150
Contributions, distributions and other -€6,581
Cash 2025 €4,859
brings cash intakes cash out
Every line side by side 41 lines
Line Code 2024 2025 Change %
Total assets 20/58 €35,401 €117,633 +€82,232 +232%
Fixed assets 21/28 €23,995 €68,510 +€44,515 +186%
Intangible fixed assets 21 €0 - =
Tangible fixed assets 22/27 €21,995 €21,510 -€485 -2.2%
Furniture and vehicles 24 €730 €3,434 +€2,704 +370%
Other tangible fixed assets 26 €21,265 €18,076 -€3,189 -15.0%
Financial fixed assets 28 €2,000 €47,000 +€45,000 +2,250%
Current assets 29/58 €11,406 €49,123 +€37,717 +331%
Amounts receivable within one year 40/41 €3,734 €38,873 +€35,139 +941%
Trade receivables 40 €71 €6,050 +€5,979 +8,452%
Other amounts receivable 41 €3,663 €32,823 +€29,160 +796%
Cash at bank and in hand 54/58 €6,005 €4,859 -€1,146 -19.1%
Deferred charges and accrued income 490/1 €1,667 €5,392 +€3,725 +223%
Total equity and liabilities 10/49 €35,401 €117,633 +€82,232 +232%
Equity 10/15 €12,912 €25,000 +€12,088 +93.6%
Contributions 10/11 €10,000 €10,000 = 0.0%
Reserves 13 €2,912 €2,912 = 0.0%
Distributable reserves 133 €2,912 €2,912 = 0.0%
Profit (loss) carried forward 14 €0 €12,088 +€12,088
Amounts payable 17/49 €22,489 €92,633 +€70,144 +312%
Amounts payable within one year 42/48 €22,489 €92,633 +€70,144 +312%
Current portion of amounts payable after more than one year 42 €1,019 €1,012 -€6 -0.6%
Financial debts 43 €179 €29 -€150 -83.9%
Credit institutions 430/8 €179 €29 -€150 -83.9%
Trade debts 44 €1,016 €4,408 +€3,392 +334%
Suppliers 440/4 €1,016 €4,408 +€3,392 +334%
Taxes, remuneration and social security 45 €3,939 €4,292 +€353 +9.0%
Taxes 450/3 €3,939 €4,292 +€353 +9.0%
Other amounts payable 47/48 €16,336 €82,892 +€66,555 +407%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €3,104 €3,709 +€604 +19.5%
Other operating charges 640/8 €915 €1,450 +€535 +58.4%
Gross operating margin 9900 €10,384 €30,468 +€20,084 +193%
Operating profit (loss) 9901 €6,365 €25,309 +€18,945 +298%
Financial income 75/76B €3 €954 +€950 +29,240%
Recurring financial income 75 €3 €954 +€950 +29,240%
Financial charges 65/66B €303 €235 -€68 -22.5%
Recurring financial charges 65 €303 €235 -€68 -22.5%
Profit (loss) for the period before taxes 9903 €6,065 €26,028 +€19,963 +329%
Income taxes 67/77 €1,600 €7,360 +€5,760 +360%
Profit (loss) for the period 9904 €4,465 €18,669 +€14,204 +318%
Profit (loss) for the period to be appropriated 9905 €4,465 €18,669 +€14,204 +318%

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 23 October 2026 via checked.be.