BHP Architecture: 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.
BHP Architecture
Largest movements
- Tangible fixed assets +€250,274
up €250,274 (+2,781%), from €8,999 to €259,273
of which Land and buildings: +€228,517
- Receivables within one year -€27,880
down €27,880 (-46.8%), from €59,526 to €31,646
of which Trade receivables: -€24,308
- Stocks and contracts -€18,214
down €18,214 (-100%), from €18,214 to €0
- Cash -€3,999
down €3,999 (-5.7%), from €70,597 to €66,598
mainly Investment in fixed assets (net) (-€258,157) and Net result for the year (-€22,167)
- Debts after one year +€228,189
up €228,189 (+15,969%), from €1,429 to €229,618
- Reserves -€33,967
down €33,967 (-28.4%), from €119,591 to €85,624
- Trade debts -€14,972
down €14,972 (-64.1%), from €23,353 to €8,381
- Other debts +€12,638
up €12,638 (+69.4%), from €18,205 to €30,843
- Current portion of long-term debt +€8,809
up €8,809 (+260%), from €3,382 to €12,191
- Gross operating margin -€76,535
down €76,535, from €68,092 to -€8,443
- Taxes -€15,305
down €15,305 (-98.3%), from €15,569 to €264
- Depreciation -€1,546
down €1,546 (-15.7%), from €9,842 to €8,296
- Other operating charges +€1,457
up €1,457 (+146%), from €996 to €2,453
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 | €175,827 | €373,167 | +€197,340 | +112% |
| Fixed assets | 21/28 | €9,412 | €259,273 | +€249,861 | +2,655% |
| Intangible fixed assets | 21 | €413 | €0 | -€413 | -100% |
| Tangible fixed assets | 22/27 | €8,999 | €259,273 | +€250,274 | +2,781% |
| Land and buildings | 22 | - | €228,517 | +€228,517 | |
| Furniture and vehicles | 24 | €8,999 | €7,277 | -€1,722 | -19.1% |
| Assets under construction and advance payments | 27 | - | €23,479 | +€23,479 | |
| Current assets | 29/58 | €166,415 | €113,894 | -€52,521 | -31.6% |
| Stocks and contracts in progress | 3 | €18,214 | €0 | -€18,214 | -100% |
| Stocks | 30/36 | €18,214 | €0 | -€18,214 | -100% |
| Amounts receivable within one year | 40/41 | €59,526 | €31,646 | -€27,880 | -46.8% |
| Trade receivables | 40 | €53,213 | €28,905 | -€24,308 | -45.7% |
| Other amounts receivable | 41 | €6,314 | €2,741 | -€3,572 | -56.6% |
| Cash at bank and in hand | 54/58 | €70,597 | €66,598 | -€3,999 | -5.7% |
| Deferred charges and accrued income | 490/1 | €18,077 | €15,650 | -€2,427 | -13.4% |
| Total equity and liabilities | 10/49 | €175,827 | €373,167 | +€197,340 | +112% |
| Equity | 10/15 | €125,591 | €91,624 | -€33,967 | -27.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €119,591 | €85,624 | -€33,967 | -28.4% |
| Distributable reserves | 133 | €119,591 | €85,624 | -€33,967 | -28.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €50,236 | €281,543 | +€231,308 | +460% |
| Amounts payable after more than one year | 17 | €1,429 | €229,618 | +€228,189 | +15,969% |
| Financial debts | 170/4 | €1,429 | €229,618 | +€228,189 | +15,969% |
| Amounts payable within one year | 42/48 | €48,358 | €51,925 | +€3,567 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €3,382 | €12,191 | +€8,809 | +260% |
| Trade debts | 44 | €23,353 | €8,381 | -€14,972 | -64.1% |
| Suppliers | 440/4 | €23,353 | €8,381 | -€14,972 | -64.1% |
| Taxes, remuneration and social security | 45 | €3,418 | €510 | -€2,908 | -85.1% |
| Taxes | 450/3 | €3,418 | €510 | -€2,908 | -85.1% |
| Other amounts payable | 47/48 | €18,205 | €30,843 | +€12,638 | +69.4% |
| Accrued charges and deferred income | 492/3 | €448 | €0 | -€448 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,842 | €8,296 | -€1,546 | -15.7% |
| Other operating charges | 640/8 | €996 | €2,453 | +€1,457 | +146% |
| Non-recurring operating charges | 66A | €340 | €0 | -€340 | -100% |
| Gross operating margin | 9900 | €68,092 | -€8,443 | -€76,535 | |
| Operating profit (loss) | 9901 | €56,915 | -€19,192 | -€76,107 | |
| Financial income | 75/76B | €87 | €42 | -€45 | -52.2% |
| Recurring financial income | 75 | €87 | €42 | -€45 | -52.2% |
| Financial charges | 65/66B | €2,127 | €2,753 | +€626 | +29.4% |
| Recurring financial charges | 65 | €2,127 | €2,753 | +€626 | +29.4% |
| Profit (loss) for the period before taxes | 9903 | €54,875 | -€21,903 | -€76,778 | |
| Income taxes | 67/77 | €15,569 | €264 | -€15,305 | -98.3% |
| Profit (loss) for the period | 9904 | €39,306 | -€22,167 | -€61,473 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,306 | -€22,167 | -€61,473 |
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 29 October 2026 via checked.be.