BOB McMASTER 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.
BOB McMASTER Architecten
Largest movements
- Receivables within one year +€203,149
up €203,149 (+165%), from €123,209 to €326,357
of which Trade receivables: +€289,026
- Cash +€26,892
up €26,892 (+11.2%), from €239,357 to €266,249
mainly Other debts (+€108,878) and Net result for the year (+€108,557)
- Financial fixed assets +€10,595
up €10,595 (+73.8%), from €14,351 to €24,946
- Other debts +€108,878
up €108,878 (+74.4%), from €146,321 to €255,199
- Trade debts +€74,299
up €74,299 (+246%), from €30,207 to €104,506
- Tax, wage and social debts +€65,220
up €65,220 (+292%), from €22,313 to €87,533
of which Taxes: +€65,355
- Gross operating margin +€166,640
up €166,640 (+1,915%), from €8,704 to €175,343
- Taxes +€49,798
up €49,798 (+15,144%), from €329 to €50,127
- Depreciation +€3,876
up €3,876 (+50.9%), from €7,612 to €11,488
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 | €413,853 | €659,994 | +€246,141 | +59.5% |
| Fixed assets | 21/28 | €43,682 | €58,137 | +€14,455 | +33.1% |
| Tangible fixed assets | 22/27 | €29,330 | €33,191 | +€3,860 | +13.2% |
| Plant, machinery and equipment | 23 | €93 | €4,128 | +€4,035 | +4,337% |
| Furniture and vehicles | 24 | €29,237 | €29,062 | -€175 | -0.6% |
| Financial fixed assets | 28 | €14,351 | €24,946 | +€10,595 | +73.8% |
| Current assets | 29/58 | €370,171 | €601,857 | +€231,686 | +62.6% |
| Amounts receivable within one year | 40/41 | €123,209 | €326,357 | +€203,149 | +165% |
| Trade receivables | 40 | €26,884 | €315,910 | +€289,026 | +1,075% |
| Other amounts receivable | 41 | €96,325 | €10,447 | -€85,878 | -89.2% |
| Cash at bank and in hand | 54/58 | €239,357 | €266,249 | +€26,892 | +11.2% |
| Deferred charges and accrued income | 490/1 | €7,606 | €9,251 | +€1,646 | +21.6% |
| Total equity and liabilities | 10/49 | €413,853 | €659,994 | +€246,141 | +59.5% |
| Equity | 10/15 | €213,099 | €210,844 | -€2,256 | -1.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €204,864 | €202,609 | -€2,256 | -1.1% |
| Distributable reserves | 133 | €204,864 | €202,609 | -€2,256 | -1.1% |
| Profit (loss) carried forward | 14 | €2,035 | €2,035 | = | 0.0% |
| Amounts payable | 17/49 | €200,754 | €449,150 | +€248,396 | +124% |
| Amounts payable within one year | 42/48 | €198,842 | €447,238 | +€248,396 | +125% |
| Trade debts | 44 | €30,207 | €104,506 | +€74,299 | +246% |
| Suppliers | 440/4 | €30,207 | €104,506 | +€74,299 | +246% |
| Taxes, remuneration and social security | 45 | €22,313 | €87,533 | +€65,220 | +292% |
| Taxes | 450/3 | €16,523 | €81,878 | +€65,355 | +396% |
| Remuneration and social security | 454/9 | €5,790 | €5,655 | -€135 | -2.3% |
| Other amounts payable | 47/48 | €146,321 | €255,199 | +€108,878 | +74.4% |
| Accrued charges and deferred income | 492/3 | €1,913 | €1,913 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €1,762 | €2,552 | +€790 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,612 | €11,488 | +€3,876 | +50.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €2,933 | €2,887 | -€45 | -1.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €8,704 | €175,343 | +€166,640 | +1,915% |
| Operating profit (loss) | 9901 | -€3,603 | €158,416 | +€162,019 | |
| Financial income | 75/76B | €754 | €938 | +€183 | +24.3% |
| Recurring financial income | 75 | €754 | €938 | +€183 | +24.3% |
| Financial charges | 65/66B | €901 | €670 | -€231 | -25.6% |
| Recurring financial charges | 65 | €901 | €670 | -€231 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,749 | €158,684 | +€162,433 | |
| Income taxes | 67/77 | €329 | €50,127 | +€49,798 | +15,144% |
| Profit (loss) for the period | 9904 | -€4,078 | €108,557 | +€112,635 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,078 | €108,557 | +€112,635 |
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 22 October 2026 via checked.be.