BODARWE ARCHITEKTUR: 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.
BODARWE ARCHITEKTUR
Largest movements
- Cash +€34,414
up €34,414 (+95.1%), from €36,175 to €70,589
mainly Other debts (+€79,078) and Trade debts (+€40,246)
- Tangible fixed assets -€14,227
down €14,227 (-24.3%), from €58,578 to €44,351
of which Leasing and similar rights: -€13,909
- Receivables within one year -€13,931
down €13,931 (-8.2%), from €170,920 to €156,989
of which Trade receivables: -€15,970
- Deferred charges and accrued income +€3,719
up €3,719 (+19.3%), from €19,228 to €22,947
- Debts after one year -€123,651
down €123,651 (-96.8%), from €127,714 to €4,063
- Other debts +€79,078
up €79,078 (+158%), from €50,000 to €129,078
- Trade debts +€40,246
up €40,246 (+344%), from €11,697 to €51,942
- Profit (loss) carried forward +€12,998
up €12,998 (+77.8%), from €16,696 to €29,694
- Gross operating margin -€72,396
down €72,396 (-27.6%), from €262,616 to €190,220
- Write-downs -€16,094
no longer reported in 2026 (was €16,094)
- Taxes -€15,105
down €15,105 (-56.5%), from €26,757 to €11,652
- Staff costs +€13,860
up €13,860 (+11.9%), from €116,189 to €130,049
- Depreciation -€3,498
down €3,498 (-14.5%), from €24,198 to €20,700
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €288,957 | €297,814 | +€8,857 | +3.1% |
| Fixed assets | 21/28 | €62,634 | €47,289 | -€15,345 | -24.5% |
| Intangible fixed assets | 21 | €1,311 | €193 | -€1,118 | -85.3% |
| Tangible fixed assets | 22/27 | €58,578 | €44,351 | -€14,227 | -24.3% |
| Furniture and vehicles | 24 | €13,557 | €13,599 | +€42 | +0.3% |
| Leasing and similar rights | 25 | €44,661 | €30,752 | -€13,909 | -31.1% |
| Other tangible fixed assets | 26 | €360 | - | -€360 | |
| Financial fixed assets | 28 | €2,745 | €2,745 | = | 0.0% |
| Current assets | 29/58 | €226,323 | €250,524 | +€24,202 | +10.7% |
| Amounts receivable within one year | 40/41 | €170,920 | €156,989 | -€13,931 | -8.2% |
| Trade receivables | 40 | €170,338 | €154,368 | -€15,970 | -9.4% |
| Other amounts receivable | 41 | €582 | €2,621 | +€2,039 | +350% |
| Cash at bank and in hand | 54/58 | €36,175 | €70,589 | +€34,414 | +95.1% |
| Deferred charges and accrued income | 490/1 | €19,228 | €22,947 | +€3,719 | +19.3% |
| Total equity and liabilities | 10/49 | €288,957 | €297,814 | +€8,857 | +3.1% |
| Equity | 10/15 | €35,443 | €48,441 | +€12,998 | +36.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €147 | €147 | = | 0.0% |
| Non-distributable reserves | 130/1 | €147 | €147 | = | 0.0% |
| Reserves not available under the articles | 1311 | €147 | €147 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,696 | €29,694 | +€12,998 | +77.8% |
| Amounts payable | 17/49 | €253,514 | €249,373 | -€4,141 | -1.6% |
| Amounts payable after more than one year | 17 | €127,714 | €4,063 | -€123,651 | -96.8% |
| Financial debts | 170/4 | €127,714 | €4,063 | -€123,651 | -96.8% |
| Amounts payable within one year | 42/48 | €120,572 | €242,491 | +€121,919 | +101% |
| Current portion of amounts payable after more than one year | 42 | €17,607 | €18,496 | +€889 | +5.1% |
| Trade debts | 44 | €11,697 | €51,942 | +€40,246 | +344% |
| Suppliers | 440/4 | €11,697 | €51,942 | +€40,246 | +344% |
| Taxes, remuneration and social security | 45 | €41,269 | €42,975 | +€1,706 | +4.1% |
| Taxes | 450/3 | €22,547 | €14,943 | -€7,604 | -33.7% |
| Remuneration and social security | 454/9 | €18,722 | €28,032 | +€9,310 | +49.7% |
| Other amounts payable | 47/48 | €50,000 | €129,078 | +€79,078 | +158% |
| Accrued charges and deferred income | 492/3 | €5,227 | €2,819 | -€2,409 | -46.1% |
| Non-recurring operating income | 76A | €1,611 | - | -€1,611 | |
| Remuneration, social security and pensions | 62 | €116,189 | €130,049 | +€13,860 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,198 | €20,700 | -€3,498 | -14.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,094 | - | -€16,094 | |
| Other operating charges | 640/8 | €3,888 | €7,356 | +€3,467 | +89.2% |
| Non-recurring operating charges | 66A | €1,736 | €417 | -€1,319 | -76.0% |
| Gross operating margin | 9900 | €262,616 | €190,220 | -€72,396 | -27.6% |
| Operating profit (loss) | 9901 | €100,511 | €31,698 | -€68,813 | -68.5% |
| Financial income | 75/76B | €253 | €205 | -€48 | -19.0% |
| Recurring financial income | 75 | €253 | €205 | -€48 | -19.0% |
| Financial charges | 65/66B | €8,048 | €5,588 | -€2,460 | -30.6% |
| Recurring financial charges | 65 | €8,048 | €5,588 | -€2,460 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €92,716 | €26,315 | -€66,401 | -71.6% |
| Income taxes | 67/77 | €26,757 | €11,652 | -€15,105 | -56.5% |
| Profit (loss) for the period | 9904 | €65,959 | €14,664 | -€51,296 | -77.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,959 | €14,664 | -€51,296 | -77.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.