BODDAERT ERIC ARCHITECTUURATELIER: 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.
BODDAERT ERIC ARCHITECTUURATELIER
Largest movements
- Tangible fixed assets -€30,607
down €30,607 (-33.9%), from €90,218 to €59,611
of which Furniture and vehicles: -€23,813
- Cash -€24,948
down €24,948 (-54.8%), from €45,520 to €20,572
mainly Other debts (-€26,084) and Trade debts (-€20,641)
- Receivables within one year -€8,923
down €8,923 (-22.1%), from €40,442 to €31,520
of which Trade receivables: -€7,225
- Other debts -€26,084
down €26,084 (-77.6%), from €33,612 to €7,529
- Trade debts -€20,641
down €20,641 (-53.5%), from €38,605 to €17,964
- Tax, wage and social debts -€13,038
down €13,038 (-36.6%), from €35,630 to €22,592
- Advances received -€2,736
no longer reported in 2025 (was €2,736)
- Profit (loss) carried forward -€1,909
down €1,909 (-5.4%), from €35,675 to €33,766
- Gross operating margin -€42,263
down €42,263 (-54.0%), from €78,214 to €35,951
- Taxes -€11,200
down €11,200 (-79.7%), from €14,052 to €2,852
- Depreciation +€6,427
up €6,427 (+25.0%), from €25,684 to €32,111
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 | €178,733 | €114,324 | -€64,408 | -36.0% |
| Fixed assets | 21/28 | €90,218 | €59,611 | -€30,607 | -33.9% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €90,218 | €59,611 | -€30,607 | -33.9% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €5,898 | €4,722 | -€1,176 | -19.9% |
| Furniture and vehicles | 24 | €60,720 | €36,906 | -€23,813 | -39.2% |
| Other tangible fixed assets | 26 | €23,601 | €17,983 | -€5,618 | -23.8% |
| Current assets | 29/58 | €88,514 | €54,713 | -€33,801 | -38.2% |
| Amounts receivable within one year | 40/41 | €40,442 | €31,520 | -€8,923 | -22.1% |
| Trade receivables | 40 | €38,744 | €31,520 | -€7,225 | -18.6% |
| Other amounts receivable | 41 | €1,698 | - | -€1,698 | |
| Cash at bank and in hand | 54/58 | €45,520 | €20,572 | -€24,948 | -54.8% |
| Deferred charges and accrued income | 490/1 | €2,552 | €2,621 | +€69 | +2.7% |
| Total equity and liabilities | 10/49 | €178,733 | €114,324 | -€64,408 | -36.0% |
| Equity | 10/15 | €68,150 | €66,240 | -€1,909 | -2.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €20,074 | €20,074 | = | 0.0% |
| Distributable reserves | 133 | €20,074 | €20,074 | = | 0.0% |
| Profit (loss) carried forward | 14 | €35,675 | €33,766 | -€1,909 | -5.4% |
| Amounts payable | 17/49 | €110,583 | €48,084 | -€62,499 | -56.5% |
| Amounts payable within one year | 42/48 | €110,583 | €48,084 | -€62,499 | -56.5% |
| Trade debts | 44 | €38,605 | €17,964 | -€20,641 | -53.5% |
| Suppliers | 440/4 | €38,605 | €17,964 | -€20,641 | -53.5% |
| Advances received on contracts in progress | 46 | €2,736 | - | -€2,736 | |
| Taxes, remuneration and social security | 45 | €35,630 | €22,592 | -€13,038 | -36.6% |
| Taxes | 450/3 | €35,630 | €22,592 | -€13,038 | -36.6% |
| Other amounts payable | 47/48 | €33,612 | €7,529 | -€26,084 | -77.6% |
| Non-recurring operating income | 76A | €1,967 | - | -€1,967 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,684 | €32,111 | +€6,427 | +25.0% |
| Other operating charges | 640/8 | €2,026 | €2,058 | +€32 | +1.6% |
| Gross operating margin | 9900 | €78,214 | €35,951 | -€42,263 | -54.0% |
| Operating profit (loss) | 9901 | €50,504 | €1,782 | -€48,722 | -96.5% |
| Financial income | 75/76B | €121 | €1 | -€121 | -99.5% |
| Recurring financial income | 75 | €121 | €1 | -€121 | -99.5% |
| Financial charges | 65/66B | €898 | €840 | -€58 | -6.5% |
| Recurring financial charges | 65 | €898 | €840 | -€58 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €49,728 | €943 | -€48,785 | -98.1% |
| Income taxes | 67/77 | €14,052 | €2,852 | -€11,200 | -79.7% |
| Profit (loss) for the period | 9904 | €35,675 | -€1,909 | -€37,585 | |
| Profit (loss) for the period to be appropriated | 9905 | €35,675 | -€1,909 | -€37,585 |
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 1 November 2026 via checked.be.