BOHEAR architect: 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.
BOHEAR architect
Largest movements
- Current investments +€88,922
up €88,922 (+553.1%), from €16,078 to €105,000
- Cash -€51,331
down €51,331 (-30.0%), from €171,175 to €119,844
mainly Current investments (-€88,922) and Debts after one year (-€10,139)
- Receivables within one year -€34,780
down €34,780 (-71.4%), from €48,744 to €13,964
of which Trade receivables: -€25,899
- Tangible fixed assets -€9,207
down €9,207 (-16.4%), from €56,089 to €46,883
of which Furniture and vehicles: -€12,920
- Debts after one year -€10,139
down €10,139 (-47.1%), from €21,530 to €11,391
- Trade debts -€8,471
down €8,471 (-76.7%), from €11,045 to €2,574
- Tax, wage and social debts +€6,092
up €6,092 (+203.1%), from €3,000 to €9,092
- Other debts +€3,231
up €3,231 (+5.2%), from €62,439 to €65,670
- Gross operating margin -€15,485
down €15,485 (-34.0%), from €45,492 to €30,007
- Financial charges +€4,238
up €4,238 (+325.8%), from €1,301 to €5,539
- Depreciation +€1,874
up €1,874 (+14.8%), from €12,680 to €14,554
- Taxes -€1,188
down €1,188 (-12.3%), from €9,629 to €8,441
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.
Cash bridge derived
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 | €294,265 | €286,107 | -€8,158 | -2.8% |
| Fixed assets | 21/28 | €56,089 | €46,883 | -€9,207 | -16.4% |
| Tangible fixed assets | 22/27 | €56,089 | €46,883 | -€9,207 | -16.4% |
| Land and buildings | 22 | €4,009 | €3,104 | -€905 | -22.6% |
| Plant, machinery and equipment | 23 | - | €4,618 | +€4,618 | |
| Furniture and vehicles | 24 | €52,080 | €39,161 | -€12,920 | -24.8% |
| Current assets | 29/58 | €238,176 | €239,224 | +€1,048 | +0.4% |
| Amounts receivable after more than one year | 29 | €0 | - | = | |
| Other amounts receivable | 291 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €48,744 | €13,964 | -€34,780 | -71.4% |
| Trade receivables | 40 | €39,247 | €13,348 | -€25,899 | -66.0% |
| Other amounts receivable | 41 | €9,497 | €615 | -€8,881 | -93.5% |
| Current investments | 50/53 | €16,078 | €105,000 | +€88,922 | +553.1% |
| Cash at bank and in hand | 54/58 | €171,175 | €119,844 | -€51,331 | -30.0% |
| Deferred charges and accrued income | 490/1 | €2,179 | €416 | -€1,762 | -80.9% |
| Total equity and liabilities | 10/49 | €294,265 | €286,107 | -€8,158 | -2.8% |
| Equity | 10/15 | €185,381 | €187,240 | +€1,859 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €174,860 | €176,560 | +€1,700 | +1.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Other | 1319 | €0 | - | = | |
| Distributable reserves | 133 | €174,860 | €176,560 | +€1,700 | +1.0% |
| Profit (loss) carried forward | 14 | €4,321 | €4,480 | +€159 | +3.7% |
| Amounts payable | 17/49 | €108,884 | €98,866 | -€10,017 | -9.2% |
| Amounts payable after more than one year | 17 | €21,530 | €11,391 | -€10,139 | -47.1% |
| Financial debts | 170/4 | €21,530 | €11,391 | -€10,139 | -47.1% |
| Amounts payable within one year | 42/48 | €86,275 | €87,476 | +€1,200 | +1.4% |
| Current portion of amounts payable after more than one year | 42 | €9,791 | €10,139 | +€348 | +3.6% |
| Trade debts | 44 | €11,045 | €2,574 | -€8,471 | -76.7% |
| Suppliers | 440/4 | €11,045 | €2,574 | -€8,471 | -76.7% |
| Taxes, remuneration and social security | 45 | €3,000 | €9,092 | +€6,092 | +203.1% |
| Taxes | 450/3 | €3,000 | €9,092 | +€6,092 | +203.1% |
| Other amounts payable | 47/48 | €62,439 | €65,670 | +€3,231 | +5.2% |
| Accrued charges and deferred income | 492/3 | €1,078 | €0 | -€1,078 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,680 | €14,554 | +€1,874 | +14.8% |
| Other operating charges | 640/8 | €1,434 | €1,835 | +€401 | +27.9% |
| Gross operating margin | 9900 | €45,492 | €30,007 | -€15,485 | -34.0% |
| Operating profit (loss) | 9901 | €31,377 | €13,618 | -€17,760 | -56.6% |
| Financial income | 75/76B | €2,031 | €2,222 | +€191 | +9.4% |
| Recurring financial income | 75 | €2,031 | €2,222 | +€191 | +9.4% |
| Financial charges | 65/66B | €1,301 | €5,539 | +€4,238 | +325.8% |
| Recurring financial charges | 65 | €1,301 | €5,539 | +€4,238 | +325.8% |
| Profit (loss) for the period before taxes | 9903 | €32,107 | €10,300 | -€21,807 | -67.9% |
| Income taxes | 67/77 | €9,629 | €8,441 | -€1,188 | -12.3% |
| Profit (loss) for the period | 9904 | €22,478 | €1,859 | -€20,619 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,478 | €1,859 | -€20,619 | -91.7% |
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 12 October 2026 via checked.be.