BINST ARCHITECTS: what changed
What changed
BINST ARCHITECTS
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€1.1m
2024 · €764,192+€346,439
Equity
€6.5m
2024 · €5.5m+€990,631
Cash
€466,501
2024 · €883,434-€416,933
Balance sheet total
€10.9m
2024 · €9.6m+€1.3m
Largest movements
Assets
- Tangible fixed assets +€1.0m
up €1.0m (+14.6%), from €7.1m to €8.1m
of which Land and buildings: +€918,271
- Receivables within one year +€618,371
up €618,371 (+39.2%), from €1.6m to €2.2m
of which Trade receivables: +€432,405
- Cash -€416,933
down €416,933 (-47.2%), from €883,434 to €466,501
mainly Investment in fixed assets (net) (-€1.5m) and Receivables within one year (-€618,371)
Equity and liabilities
- Reserves +€3.4m
up €3.4m (+203%), from €1.7m to €5.0m
of which Distributable reserves: +€3.4m
- Profit (loss) carried forward -€2.4m
down €2.4m (-61.7%), from €3.8m to €1.5m
- Debts after one year +€470,119
up €470,119 (+25.4%), from €1.9m to €2.3m
- Trade debts -€468,134
down €468,134 (-35.7%), from €1.3m to €843,026
- Current portion of long-term debt +€180,429
up €180,429 (+47.5%), from €379,716 to €560,145
Income statement
- Gross operating margin +€501,755
up €501,755 (+26.8%), from €1.9m to €2.4m
- Taxes +€123,816
up €123,816 (+43.0%), from €287,777 to €411,594
- Financial charges +€47,360
up €47,360 (+87.2%), from €54,324 to €101,683
of which Financial charges: +€53,193
- Write-downs -€37,500
down €37,500 (-100%), from €37,500 to €0
- Depreciation +€34,484
up €34,484 (+9.1%), from €377,919 to €412,403
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€764,192
Gross operating margin
+€501,755
Staff costs
-€9,916
Depreciation
-€34,484
Write-downs
+€37,500
Other operating charges
-€163
Financial income
+€22,923
Financial charges
-€47,360
Taxes
-€123,816
Result 2025
€1.1m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€537,153
Investment
-€1.5m
Financing
+€509,341
Cash 2024
€883,434
From operations (derived)
+€537,153
Net result for the year
+€1.1m
Depreciation
+€412,403
Receivables within one year
-€618,371
Deferred charges and accrued income
-€4,269
Trade debts
-€468,134
Tax, wage and social debts
+€118,795
Advances received
+€30,000
Other debts
-€50,000
Accrued charges and deferred income
+€6,099
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€1.5m
Financing
+€509,341
Debts after one year
+€470,119
Current portion of long-term debt
+€180,429
Short-term financial debts
-€21,207
Contributions, distributions and other
-€120,000
Cash 2025
€466,501
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,624,874 | €10,881,604 | +€1.3m | +13.1% |
| Fixed assets | 21/28 | €7,073,167 | €8,124,191 | +€1.1m | +14.9% |
| Tangible fixed assets | 22/27 | €7,071,905 | €8,103,838 | +€1.0m | +14.6% |
| Land and buildings | 22 | €4,703,858 | €5,622,129 | +€918,271 | +19.5% |
| Plant, machinery and equipment | 23 | €2,349,455 | €2,451,423 | +€101,968 | +4.3% |
| Furniture and vehicles | 24 | €7,940 | €30,286 | +€22,346 | +281% |
| Leasing and similar rights | 25 | €10,652 | €0 | -€10,652 | -100% |
| Financial fixed assets | 28 | €1,262 | €20,353 | +€19,091 | +1,513% |
| Current assets | 29/58 | €2,551,706 | €2,757,413 | +€205,707 | +8.1% |
| Amounts receivable within one year | 40/41 | €1,576,356 | €2,194,727 | +€618,371 | +39.2% |
| Trade receivables | 40 | €1,516,865 | €1,949,270 | +€432,405 | +28.5% |
| Other amounts receivable | 41 | €59,492 | €245,457 | +€185,966 | +313% |
| Cash at bank and in hand | 54/58 | €883,434 | €466,501 | -€416,933 | -47.2% |
| Deferred charges and accrued income | 490/1 | €91,916 | €96,185 | +€4,269 | +4.6% |
| Total equity and liabilities | 10/49 | €9,624,874 | €10,881,604 | +€1.3m | +13.1% |
| Equity | 10/15 | €5,541,527 | €6,532,158 | +€990,631 | +17.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,652,200 | €5,006,200 | +€3.4m | +203% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €1,646,000 | €5,000,000 | +€3.4m | +204% |
| Profit (loss) carried forward | 14 | €3,827,327 | €1,463,958 | -€2.4m | -61.7% |
| Amounts payable | 17/49 | €4,083,347 | €4,349,447 | +€266,100 | +6.5% |
| Amounts payable after more than one year | 17 | €1,853,195 | €2,323,315 | +€470,119 | +25.4% |
| Financial debts | 170/4 | €1,853,195 | €2,323,315 | +€470,119 | +25.4% |
| Amounts payable within one year | 42/48 | €2,230,151 | €2,020,034 | -€210,118 | -9.4% |
| Current portion of amounts payable after more than one year | 42 | €379,716 | €560,145 | +€180,429 | +47.5% |
| Financial debts | 43 | €238,215 | €217,008 | -€21,207 | -8.9% |
| Credit institutions | 430/8 | €238,215 | €217,008 | -€21,207 | -8.9% |
| Trade debts | 44 | €1,311,161 | €843,026 | -€468,134 | -35.7% |
| Suppliers | 440/4 | €1,311,161 | €843,026 | -€468,134 | -35.7% |
| Advances received on contracts in progress | 46 | - | €30,000 | +€30,000 | |
| Taxes, remuneration and social security | 45 | €201,059 | €319,854 | +€118,795 | +59.1% |
| Taxes | 450/3 | €167,532 | €285,016 | +€117,484 | +70.1% |
| Remuneration and social security | 454/9 | €33,528 | €34,838 | +€1,311 | +3.9% |
| Other amounts payable | 47/48 | €100,000 | €50,000 | -€50,000 | -50.0% |
| Accrued charges and deferred income | 492/3 | - | €6,099 | +€6,099 | |
| Non-recurring operating income | 76A | - | €1,050 | +€1,050 | |
| Remuneration, social security and pensions | 62 | €321,793 | €331,709 | +€9,916 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €377,919 | €412,403 | +€34,484 | +9.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,500 | €0 | -€37,500 | -100% |
| Other operating charges | 640/8 | €30,369 | €30,532 | +€163 | +0.5% |
| Gross operating margin | 9900 | €1,871,625 | €2,373,381 | +€501,755 | +26.8% |
| Operating profit (loss) | 9901 | €1,104,045 | €1,598,737 | +€494,693 | +44.8% |
| Financial income | 75/76B | €2,248 | €25,171 | +€22,923 | +1,020% |
| Recurring financial income | 75 | €2,248 | €171 | -€2,077 | -92.4% |
| Non-recurring financial income | 76B | - | €25,000 | +€25,000 | |
| Financial charges | 65/66B | €54,324 | €101,683 | +€47,360 | +87.2% |
| Recurring financial charges | 65 | €48,490 | €101,683 | +€53,193 | +110% |
| Non-recurring financial charges | 66B | €5,833 | €0 | -€5,833 | -100% |
| Profit (loss) for the period before taxes | 9903 | €1,051,969 | €1,522,224 | +€470,255 | +44.7% |
| Income taxes | 67/77 | €287,777 | €411,594 | +€123,816 | +43.0% |
| Profit (loss) for the period | 9904 | €764,192 | €1,110,631 | +€346,439 | +45.3% |
| Transfer from tax-exempt reserves | 789 | €421,000 | €0 | -€421,000 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €1,185,192 | €1,110,631 | -€74,561 | -6.3% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.