BO ARCHITECTS: 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.
BO ARCHITECTS
Largest movements
- Receivables within one year -€31,910
down €31,910 (-78.5%), from €40,636 to €8,726
of which Trade receivables: -€31,919
- Cash -€2,921
down €2,921 (-4.1%), from €71,572 to €68,651
mainly Net result for the year (-€20,979) and Trade debts (-€9,798)
- Tangible fixed assets +€1,874
up €1,874 (+493%), from €380 to €2,254
- Profit (loss) carried forward -€20,979
down €20,979 (-345%), from -€6,088 to -€27,067
- Trade debts -€9,798
down €9,798 (-15.6%), from €62,678 to €52,881
- Tax, wage and social debts -€2,931
no longer reported in 2025 (was €2,931)
- Accrued charges and deferred income +€1,492
new in 2025: €1,492
- Gross operating margin -€15,873
down €15,873 (-398%), from -€3,989 to -€19,862
- Depreciation -€1,433
down €1,433 (-78.7%), from €1,821 to €388
- Financial income -€274
down €274 (-91.0%), from €301 to €27
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 | €113,824 | €81,809 | -€32,015 | -28.1% |
| Fixed assets | 21/28 | €380 | €2,254 | +€1,874 | +493% |
| Tangible fixed assets | 22/27 | €380 | €2,254 | +€1,874 | +493% |
| Furniture and vehicles | 24 | €380 | €2,254 | +€1,874 | +493% |
| Current assets | 29/58 | €113,444 | €79,555 | -€33,890 | -29.9% |
| Amounts receivable within one year | 40/41 | €40,636 | €8,726 | -€31,910 | -78.5% |
| Trade receivables | 40 | €40,625 | €8,707 | -€31,919 | -78.6% |
| Other amounts receivable | 41 | €11 | €19 | +€8 | +75.1% |
| Cash at bank and in hand | 54/58 | €71,572 | €68,651 | -€2,921 | -4.1% |
| Deferred charges and accrued income | 490/1 | €1,236 | €2,178 | +€942 | +76.2% |
| Total equity and liabilities | 10/49 | €113,824 | €81,809 | -€32,015 | -28.1% |
| Equity | 10/15 | €46,908 | €25,930 | -€20,979 | -44.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €44,937 | €44,937 | = | 0.0% |
| Distributable reserves | 133 | €44,937 | €44,937 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,088 | -€27,067 | -€20,979 | -345% |
| Amounts payable | 17/49 | €66,916 | €55,879 | -€11,036 | -16.5% |
| Amounts payable within one year | 42/48 | €66,916 | €54,387 | -€12,529 | -18.7% |
| Trade debts | 44 | €62,678 | €52,881 | -€9,798 | -15.6% |
| Suppliers | 440/4 | €62,678 | €52,881 | -€9,798 | -15.6% |
| Taxes, remuneration and social security | 45 | €2,931 | - | -€2,931 | |
| Taxes | 450/3 | €2,931 | - | -€2,931 | |
| Other amounts payable | 47/48 | €1,306 | €1,506 | +€200 | +15.3% |
| Accrued charges and deferred income | 492/3 | - | €1,492 | +€1,492 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,821 | €388 | -€1,433 | -78.7% |
| Other operating charges | 640/8 | €407 | €440 | +€33 | +8.2% |
| Gross operating margin | 9900 | -€3,989 | -€19,862 | -€15,873 | -398% |
| Operating profit (loss) | 9901 | -€6,217 | -€20,690 | -€14,473 | -233% |
| Financial income | 75/76B | €301 | €27 | -€274 | -91.0% |
| Recurring financial income | 75 | €301 | €27 | -€274 | -91.0% |
| Financial charges | 65/66B | €172 | €316 | +€144 | +83.5% |
| Recurring financial charges | 65 | €172 | €316 | +€144 | +83.5% |
| Profit (loss) for the period before taxes | 9903 | -€6,088 | -€20,979 | -€14,891 | -245% |
| Profit (loss) for the period | 9904 | -€6,088 | -€20,979 | -€14,891 | -245% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,088 | -€20,979 | -€14,891 | -245% |
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 14 October 2026 via checked.be.