BNE 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.
BNE Architecten
Largest movements
- Tangible fixed assets -€68,159
down €68,159 (-32.7%), from €208,546 to €140,387
of which Furniture and vehicles: -€43,511
- Receivables within one year +€20,170
up €20,170 (+5.7%), from €353,171 to €373,341
of which Other amounts receivable: +€53,110
- Cash -€10,803
down €10,803 (-10.8%), from €99,791 to €88,988
mainly Other debts (-€76,000) and Debts after one year (-€74,530)
- Advances received +€121,000
new in 2025: €121,000
- Other debts -€76,000
down €76,000 (-100%), from €76,000 to €0
- Debts after one year -€74,530
down €74,530 (-46.0%), from €162,129 to €87,598
- Profit (loss) carried forward -€29,225
down €29,225 (-769%), from -€3,802 to -€33,028
- Trade debts +€15,300
up €15,300 (+164%), from €9,301 to €24,602
- Gross operating margin -€40,782
down €40,782 (-33.5%), from €121,888 to €81,106
- Other operating charges -€25,580
down €25,580 (-91.9%), from €27,827 to €2,246
- Taxes -€11,565
down €11,565 (-81.6%), from €14,175 to €2,611
- Financial charges -€3,314
down €3,314 (-42.6%), from €7,783 to €4,469
- Depreciation +€1,926
up €1,926 (+2.5%), from €76,611 to €78,537
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 | €661,508 | €606,715 | -€54,793 | -8.3% |
| Fixed assets | 21/28 | €208,546 | €144,387 | -€64,159 | -30.8% |
| Tangible fixed assets | 22/27 | €208,546 | €140,387 | -€68,159 | -32.7% |
| Land and buildings | 22 | €60,662 | €48,686 | -€11,976 | -19.7% |
| Plant, machinery and equipment | 23 | €13,274 | €13,227 | -€47 | -0.4% |
| Furniture and vehicles | 24 | €99,953 | €56,442 | -€43,511 | -43.5% |
| Other tangible fixed assets | 26 | €34,656 | €22,032 | -€12,624 | -36.4% |
| Financial fixed assets | 28 | - | €4,000 | +€4,000 | |
| Current assets | 29/58 | €452,962 | €462,329 | +€9,367 | +2.1% |
| Amounts receivable within one year | 40/41 | €353,171 | €373,341 | +€20,170 | +5.7% |
| Trade receivables | 40 | €340,627 | €307,687 | -€32,940 | -9.7% |
| Other amounts receivable | 41 | €12,545 | €65,654 | +€53,110 | +423% |
| Cash at bank and in hand | 54/58 | €99,791 | €88,988 | -€10,803 | -10.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €661,508 | €606,715 | -€54,793 | -8.3% |
| Equity | 10/15 | €332,322 | €303,097 | -€29,225 | -8.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €329,925 | €329,925 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,741 | €7,741 | = | 0.0% |
| Distributable reserves | 133 | €320,324 | €320,324 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,802 | -€33,028 | -€29,225 | -769% |
| Amounts payable | 17/49 | €329,185 | €303,618 | -€25,568 | -7.8% |
| Amounts payable after more than one year | 17 | €162,129 | €87,598 | -€74,530 | -46.0% |
| Financial debts | 170/4 | €162,129 | €87,598 | -€74,530 | -46.0% |
| Amounts payable within one year | 42/48 | €166,683 | €216,019 | +€49,336 | +29.6% |
| Current portion of amounts payable after more than one year | 42 | €54,000 | €48,139 | -€5,862 | -10.9% |
| Trade debts | 44 | €9,301 | €24,602 | +€15,300 | +164% |
| Suppliers | 440/4 | €9,301 | €24,602 | +€15,300 | +164% |
| Advances received on contracts in progress | 46 | - | €121,000 | +€121,000 | |
| Taxes, remuneration and social security | 45 | €27,381 | €22,279 | -€5,103 | -18.6% |
| Taxes | 450/3 | €22,540 | €22,279 | -€261 | -1.2% |
| Remuneration and social security | 454/9 | €4,842 | €0 | -€4,842 | -100% |
| Other amounts payable | 47/48 | €76,000 | €0 | -€76,000 | -100% |
| Accrued charges and deferred income | 492/3 | €373 | €0 | -€373 | -100% |
| Non-recurring operating income | 76A | - | €23,498 | +€23,498 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €76,611 | €78,537 | +€1,926 | +2.5% |
| Other operating charges | 640/8 | €27,827 | €2,246 | -€25,580 | -91.9% |
| Non-recurring operating charges | 66A | - | €24,488 | +€24,488 | |
| Gross operating margin | 9900 | €121,888 | €81,106 | -€40,782 | -33.5% |
| Operating profit (loss) | 9901 | €17,450 | -€24,165 | -€41,615 | |
| Financial income | 75/76B | €706 | €2,019 | +€1,313 | +186% |
| Recurring financial income | 75 | €706 | €2,019 | +€1,313 | +186% |
| Financial charges | 65/66B | €7,783 | €4,469 | -€3,314 | -42.6% |
| Recurring financial charges | 65 | €7,783 | €4,469 | -€3,314 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €10,373 | -€26,615 | -€36,987 | |
| Income taxes | 67/77 | €14,175 | €2,611 | -€11,565 | -81.6% |
| Profit (loss) for the period | 9904 | -€3,802 | -€29,225 | -€25,423 | -669% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,802 | -€29,225 | -€25,423 | -669% |
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 28 October 2026 via checked.be.