BO 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.
BO ARCHITECTURE
Largest movements
- Receivables within one year -€11,662
down €11,662 (-26.8%), from €43,572 to €31,910
of which Other amounts receivable: -€7,399
- Deferred charges and accrued income +€1,276
up €1,276 (+128%), from €999 to €2,275
- Profit (loss) carried forward -€9,374
down €9,374 (-48.0%), from -€19,548 to -€28,922
- Trade debts -€2,689
down €2,689 (-20.8%), from €12,942 to €10,253
- Short-term financial debts +€1,024
up €1,024 (+44.3%), from €2,312 to €3,335
- Tax, wage and social debts +€653
up €653 (+6.2%), from €10,567 to €11,220
- Gross operating margin -€54,508
down €54,508 (-80.0%), from €68,160 to €13,653
- Staff costs +€2,311
up €2,311 (+13.3%), from €17,403 to €19,715
- Other operating charges -€1,252
down €1,252 (-40.3%), from €3,103 to €1,852
- Financial charges -€709
down €709 (-41.7%), from €1,700 to €990
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €45,643 | €35,256 | -€10,386 | -22.8% |
| Fixed assets | 21/28 | €1,072 | €1,072 | = | 0.0% |
| Tangible fixed assets | 22/27 | €422 | €422 | = | 0.0% |
| Furniture and vehicles | 24 | €422 | €422 | = | 0.0% |
| Financial fixed assets | 28 | €650 | €650 | = | 0.0% |
| Current assets | 29/58 | €44,571 | €34,185 | -€10,386 | -23.3% |
| Amounts receivable within one year | 40/41 | €43,572 | €31,910 | -€11,662 | -26.8% |
| Trade receivables | 40 | €6,218 | €1,955 | -€4,263 | -68.6% |
| Other amounts receivable | 41 | €37,354 | €29,955 | -€7,399 | -19.8% |
| Deferred charges and accrued income | 490/1 | €999 | €2,275 | +€1,276 | +128% |
| Total equity and liabilities | 10/49 | €45,643 | €35,256 | -€10,386 | -22.8% |
| Equity | 10/15 | -€5,288 | -€14,662 | -€9,374 | -177% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 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% |
| Own shares acquired | 1312 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€19,548 | -€28,922 | -€9,374 | -48.0% |
| Amounts payable | 17/49 | €50,931 | €49,918 | -€1,013 | -2.0% |
| Amounts payable after more than one year | 17 | €11,500 | €11,500 | = | 0.0% |
| Financial debts | 170/4 | €11,500 | €11,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,252 | €35,240 | -€1,013 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €10,431 | €10,431 | = | 0.0% |
| Financial debts | 43 | €2,312 | €3,335 | +€1,024 | +44.3% |
| Credit institutions | 430/8 | €2,312 | €3,335 | +€1,024 | +44.3% |
| Trade debts | 44 | €12,942 | €10,253 | -€2,689 | -20.8% |
| Suppliers | 440/4 | €12,942 | €10,253 | -€2,689 | -20.8% |
| Taxes, remuneration and social security | 45 | €10,567 | €11,220 | +€653 | +6.2% |
| Taxes | 450/3 | €10,567 | €11,220 | +€653 | +6.2% |
| Accrued charges and deferred income | 492/3 | €3,179 | €3,179 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €17,403 | €19,715 | +€2,311 | +13.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €422 | - | -€422 | |
| Other operating charges | 640/8 | €3,103 | €1,852 | -€1,252 | -40.3% |
| Gross operating margin | 9900 | €68,160 | €13,653 | -€54,508 | -80.0% |
| Operating profit (loss) | 9901 | €47,232 | -€7,914 | -€55,146 | |
| Financial charges | 65/66B | €1,700 | €990 | -€709 | -41.7% |
| Recurring financial charges | 65 | €1,700 | €990 | -€709 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €45,532 | -€8,904 | -€54,436 | |
| Income taxes | 67/77 | - | €469 | +€469 | |
| Profit (loss) for the period | 9904 | €45,532 | -€9,374 | -€54,906 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,532 | -€9,374 | -€54,906 |
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 13 October 2026 via checked.be.