BI 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.
BI ARCHITECT
Largest movements
- Cash +€8,244
up €8,244, from €0 to €8,244
mainly Net result for the year (+€19,348) and Deferred charges and accrued income (+€1,331)
- Receivables within one year +€4,927
up €4,927 (+6.1%), from €80,454 to €85,381
of which Trade receivables: +€14,823
- Deferred charges and accrued income -€1,331
down €1,331 (-82.0%), from €1,624 to €293
- Reserves +€19,348
up €19,348 (+48.5%), from €39,883 to €59,232
of which Distributable reserves: +€19,348
- Short-term financial debts -€4,220
down €4,220 (-100.0%), from €4,220 to €0
- Current portion of long-term debt -€1,830
down €1,830 (-65.3%), from €2,800 to €971
- Trade debts -€1,235
down €1,235 (-100.0%), from €1,235 to €0
- Gross operating margin -€26,997
down €26,997 (-50.2%), from €53,761 to €26,764
- Taxes -€5,278
down €5,278 (-48.1%), from €10,976 to €5,698
- Other operating charges -€1,189
down €1,189 (-79.0%), from €1,506 to €316
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 | €82,638 | €94,251 | +€11,612 | +14.1% |
| Fixed assets | 21/28 | €561 | €332 | -€228 | -40.7% |
| Tangible fixed assets | 22/27 | €561 | €332 | -€228 | -40.7% |
| Furniture and vehicles | 24 | €561 | €332 | -€228 | -40.7% |
| Current assets | 29/58 | €82,078 | €93,918 | +€11,840 | +14.4% |
| Amounts receivable within one year | 40/41 | €80,454 | €85,381 | +€4,927 | +6.1% |
| Trade receivables | 40 | €0 | €14,823 | +€14,823 | |
| Other amounts receivable | 41 | €80,454 | €70,559 | -€9,895 | -12.3% |
| Cash at bank and in hand | 54/58 | €0 | €8,244 | +€8,244 | |
| Deferred charges and accrued income | 490/1 | €1,624 | €293 | -€1,331 | -82.0% |
| Total equity and liabilities | 10/49 | €82,638 | €94,251 | +€11,612 | +14.1% |
| Equity | 10/15 | €58,483 | €77,832 | +€19,348 | +33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €39,883 | €59,232 | +€19,348 | +48.5% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €39,883 | €59,232 | +€19,348 | +48.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €24,155 | €16,419 | -€7,736 | -32.0% |
| Amounts payable after more than one year | 17 | €730 | €0 | -€730 | -100.0% |
| Financial debts | 170/4 | €730 | €0 | -€730 | -100.0% |
| Amounts payable within one year | 42/48 | €23,150 | €16,146 | -€7,004 | -30.3% |
| Current portion of amounts payable after more than one year | 42 | €2,800 | €971 | -€1,830 | -65.3% |
| Financial debts | 43 | €4,220 | €0 | -€4,220 | -100.0% |
| Credit institutions | 430/8 | €4,220 | €0 | -€4,220 | -100.0% |
| Trade debts | 44 | €1,235 | €0 | -€1,235 | -100.0% |
| Suppliers | 440/4 | €1,235 | €0 | -€1,235 | -100.0% |
| Taxes, remuneration and social security | 45 | €14,859 | €15,175 | +€316 | +2.1% |
| Taxes | 450/3 | €14,859 | €15,175 | +€316 | +2.1% |
| Other amounts payable | 47/48 | €36 | €0 | -€36 | -100.0% |
| Accrued charges and deferred income | 492/3 | €275 | €273 | -€2 | -0.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €228 | €228 | = | 0.0% |
| Other operating charges | 640/8 | €1,506 | €316 | -€1,189 | -79.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €53,761 | €26,764 | -€26,997 | -50.2% |
| Operating profit (loss) | 9901 | €52,028 | €26,219 | -€25,808 | -49.6% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €1,168 | €1,176 | +€8 | +0.6% |
| Recurring financial charges | 65 | €1,168 | €1,176 | +€8 | +0.6% |
| Profit (loss) for the period before taxes | 9903 | €50,859 | €25,046 | -€25,813 | -50.8% |
| Income taxes | 67/77 | €10,976 | €5,698 | -€5,278 | -48.1% |
| Profit (loss) for the period | 9904 | €39,883 | €19,348 | -€20,535 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €39,883 | €19,348 | -€20,535 | -51.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.