BG ARCHITECTE: 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.
BG ARCHITECTE
Largest movements
- Cash +€16,183
up €16,183 (+20.1%), from €80,648 to €96,831
mainly Net result for the year (+€14,350) and Tax, wage and social debts (+€4,448)
- Receivables within one year +€7,652
up €7,652 (+126.6%), from €6,044 to €13,696
of which Trade receivables: +€7,658
- Reserves +€14,000
up €14,000 (+27.5%), from €51,000 to €65,000
- Tax, wage and social debts +€4,448
up €4,448 (+71.2%), from €6,251 to €10,699
of which Taxes: +€3,948
- Trade debts +€3,989
up €3,989 (+242.9%), from €1,642 to €5,632
- Gross operating margin -€4,212
down €4,212 (-16.0%), from €26,297 to €22,085
- Depreciation -€1,573
down €1,573 (-63.0%), from €2,498 to €925
- Taxes +€1,505
up €1,505 (+32.5%), from €4,634 to €6,139
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.
Cash bridge derived
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 | €89,743 | €112,739 | +€22,996 | +25.6% |
| Fixed assets | 21/28 | €925 | - | -€925 | |
| Tangible fixed assets | 22/27 | €925 | - | -€925 | |
| Furniture and vehicles | 24 | €925 | - | -€925 | |
| Current assets | 29/58 | €88,817 | €112,739 | +€23,921 | +26.9% |
| Amounts receivable within one year | 40/41 | €6,044 | €13,696 | +€7,652 | +126.6% |
| Trade receivables | 40 | €4,672 | €12,330 | +€7,658 | +163.9% |
| Other amounts receivable | 41 | €1,372 | €1,366 | -€6 | -0.4% |
| Cash at bank and in hand | 54/58 | €80,648 | €96,831 | +€16,183 | +20.1% |
| Deferred charges and accrued income | 490/1 | €2,125 | €2,211 | +€86 | +4.1% |
| Total equity and liabilities | 10/49 | €89,743 | €112,739 | +€22,996 | +25.6% |
| Equity | 10/15 | €70,936 | €85,286 | +€14,350 | +20.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €51,000 | €65,000 | +€14,000 | +27.5% |
| Distributable reserves | 133 | €51,000 | €65,000 | +€14,000 | +27.5% |
| Profit (loss) carried forward | 14 | €17,436 | €17,786 | +€350 | +2.0% |
| Amounts payable | 17/49 | €18,807 | €27,453 | +€8,646 | +46.0% |
| Amounts payable within one year | 42/48 | €18,807 | €27,453 | +€8,646 | +46.0% |
| Trade debts | 44 | €1,642 | €5,632 | +€3,989 | +242.9% |
| Suppliers | 440/4 | €1,642 | €5,632 | +€3,989 | +242.9% |
| Taxes, remuneration and social security | 45 | €6,251 | €10,699 | +€4,448 | +71.2% |
| Taxes | 450/3 | €4,951 | €8,899 | +€3,948 | +79.7% |
| Remuneration and social security | 454/9 | €1,300 | €1,800 | +€500 | +38.5% |
| Other amounts payable | 47/48 | €10,913 | €11,122 | +€209 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,498 | €925 | -€1,573 | -63.0% |
| Other operating charges | 640/8 | €506 | €580 | +€74 | +14.7% |
| Gross operating margin | 9900 | €26,297 | €22,085 | -€4,212 | -16.0% |
| Operating profit (loss) | 9901 | €23,293 | €20,579 | -€2,714 | -11.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €131 | €90 | -€41 | -31.2% |
| Recurring financial charges | 65 | €131 | €90 | -€41 | -31.2% |
| Profit (loss) for the period before taxes | 9903 | €23,162 | €20,489 | -€2,673 | -11.5% |
| Income taxes | 67/77 | €4,634 | €6,139 | +€1,505 | +32.5% |
| Profit (loss) for the period | 9904 | €18,528 | €14,350 | -€4,178 | -22.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,528 | €14,350 | -€4,178 | -22.6% |
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 12 October 2026 via checked.be.