Bogaert 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.
Bogaert Architecten
Largest movements
- Cash +€77,297
up €77,297 (+114%), from €67,511 to €144,808
mainly Net result for the year (+€112,085) and Depreciation (+€9,634)
- Tangible fixed assets -€9,634
down €9,634 (-6.5%), from €148,902 to €139,268
of which Land and buildings: -€7,635
- Reserves +€53,261
up €53,261 (+51.8%), from €102,750 to €156,011
- Tax, wage and social debts +€9,298
up €9,298 (+44.4%), from €20,947 to €30,245
- Other debts +€3,824
up €3,824 (+4.1%), from €92,197 to €96,021
- Gross operating margin +€42,723
up €42,723 (+36.8%), from €115,940 to €158,663
- Taxes +€10,560
up €10,560 (+44.9%), from €23,536 to €34,096
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 | €217,894 | €286,366 | +€68,473 | +31.4% |
| Fixed assets | 21/28 | €148,902 | €139,268 | -€9,634 | -6.5% |
| Tangible fixed assets | 22/27 | €148,902 | €139,268 | -€9,634 | -6.5% |
| Land and buildings | 22 | €144,869 | €137,234 | -€7,635 | -5.3% |
| Plant, machinery and equipment | 23 | €2,813 | €1,757 | -€1,056 | -37.5% |
| Furniture and vehicles | 24 | €1,220 | €277 | -€944 | -77.3% |
| Current assets | 29/58 | €68,991 | €147,098 | +€78,107 | +113% |
| Amounts receivable within one year | 40/41 | €1,480 | - | -€1,480 | |
| Trade receivables | 40 | €1,480 | - | -€1,480 | |
| Cash at bank and in hand | 54/58 | €67,511 | €144,808 | +€77,297 | +114% |
| Deferred charges and accrued income | 490/1 | - | €2,290 | +€2,290 | |
| Total equity and liabilities | 10/49 | €217,894 | €286,366 | +€68,473 | +31.4% |
| Equity | 10/15 | €104,750 | €158,011 | +€53,261 | +50.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €102,750 | €156,011 | +€53,261 | +51.8% |
| Distributable reserves | 133 | €102,750 | €156,011 | +€53,261 | +51.8% |
| Amounts payable | 17/49 | €113,144 | €128,356 | +€15,212 | +13.4% |
| Amounts payable within one year | 42/48 | €113,144 | €128,356 | +€15,212 | +13.4% |
| Trade debts | 44 | - | €2,090 | +€2,090 | |
| Suppliers | 440/4 | - | €2,090 | +€2,090 | |
| Taxes, remuneration and social security | 45 | €20,947 | €30,245 | +€9,298 | +44.4% |
| Taxes | 450/3 | €20,947 | €30,245 | +€9,298 | +44.4% |
| Other amounts payable | 47/48 | €92,197 | €96,021 | +€3,824 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,933 | €9,634 | +€701 | +7.8% |
| Other operating charges | 640/8 | €2,413 | €2,695 | +€282 | +11.7% |
| Gross operating margin | 9900 | €115,940 | €158,663 | +€42,723 | +36.8% |
| Operating profit (loss) | 9901 | €104,594 | €146,334 | +€41,740 | +39.9% |
| Financial charges | 65/66B | €385 | €153 | -€232 | -60.3% |
| Recurring financial charges | 65 | €385 | €153 | -€232 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | €104,209 | €146,181 | +€41,972 | +40.3% |
| Income taxes | 67/77 | €23,536 | €34,096 | +€10,560 | +44.9% |
| Profit (loss) for the period | 9904 | €80,673 | €112,085 | +€31,411 | +38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €80,673 | €112,085 | +€31,411 | +38.9% |
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 28 October 2026 via checked.be.