BOND.Architectuur: 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.
BOND.Architectuur
Largest movements
- Stocks and contracts +€138,869
up €138,869 (+31.6%), from €439,769 to €578,638
- Cash -€73,868
down €73,868 (-42.4%), from €174,353 to €100,484
mainly Stocks and contracts (-€138,869) and Tax, wage and social debts (-€29,226)
- Receivables within one year -€16,811
down €16,811 (-7.5%), from €225,115 to €208,304
of which Trade receivables: -€122,052
- Reserves +€43,751
up €43,751 (+21.6%), from €202,676 to €246,427
- Trade debts +€34,887
up €34,887 (+6.4%), from €542,509 to €577,396
- Tax, wage and social debts -€29,226
down €29,226 (-82.8%), from €35,300 to €6,074
of which Taxes: -€25,397
- Gross operating margin -€75,266
down €75,266 (-38.1%), from €197,703 to €122,437
- Staff costs -€26,298
down €26,298 (-38.8%), from €67,720 to €41,422
- Taxes -€10,957
down €10,957 (-39.9%), from €27,468 to €16,511
- Depreciation -€3,873
down €3,873 (-18.3%), from €21,115 to €17,243
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 | €927,647 | €966,430 | +€38,783 | +4.2% |
| Fixed assets | 21/28 | €66,933 | €63,691 | -€3,242 | -4.8% |
| Intangible fixed assets | 21 | €516 | - | -€516 | |
| Tangible fixed assets | 22/27 | €66,417 | €63,691 | -€2,726 | -4.1% |
| Land and buildings | 22 | €42,478 | €36,457 | -€6,021 | -14.2% |
| Furniture and vehicles | 24 | €21,995 | €20,103 | -€1,892 | -8.6% |
| Other tangible fixed assets | 26 | €1,944 | €7,131 | +€5,187 | +267% |
| Current assets | 29/58 | €860,714 | €902,738 | +€42,025 | +4.9% |
| Stocks and contracts in progress | 3 | €439,769 | €578,638 | +€138,869 | +31.6% |
| Contracts in progress | 37 | €439,769 | €578,638 | +€138,869 | +31.6% |
| Amounts receivable within one year | 40/41 | €225,115 | €208,304 | -€16,811 | -7.5% |
| Trade receivables | 40 | €218,241 | €96,189 | -€122,052 | -55.9% |
| Other amounts receivable | 41 | €6,874 | €112,115 | +€105,240 | +1,531% |
| Cash at bank and in hand | 54/58 | €174,353 | €100,484 | -€73,868 | -42.4% |
| Deferred charges and accrued income | 490/1 | €21,477 | €15,312 | -€6,164 | -28.7% |
| Total equity and liabilities | 10/49 | €927,647 | €966,430 | +€38,783 | +4.2% |
| Equity | 10/15 | €302,676 | €346,427 | +€43,751 | +14.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €202,676 | €246,427 | +€43,751 | +21.6% |
| Distributable reserves | 133 | €202,676 | €246,427 | +€43,751 | +21.6% |
| Amounts payable | 17/49 | €624,971 | €620,003 | -€4,968 | -0.8% |
| Amounts payable after more than one year | 17 | €35,432 | €26,869 | -€8,563 | -24.2% |
| Financial debts | 170/4 | €35,432 | €26,869 | -€8,563 | -24.2% |
| Amounts payable within one year | 42/48 | €588,132 | €593,092 | +€4,960 | +0.8% |
| Current portion of amounts payable after more than one year | 42 | €8,373 | €8,563 | +€190 | +2.3% |
| Trade debts | 44 | €542,509 | €577,396 | +€34,887 | +6.4% |
| Suppliers | 440/4 | €542,509 | €577,396 | +€34,887 | +6.4% |
| Taxes, remuneration and social security | 45 | €35,300 | €6,074 | -€29,226 | -82.8% |
| Taxes | 450/3 | €27,234 | €1,837 | -€25,397 | -93.3% |
| Remuneration and social security | 454/9 | €8,066 | €4,237 | -€3,829 | -47.5% |
| Other amounts payable | 47/48 | €1,950 | €1,060 | -€890 | -45.7% |
| Accrued charges and deferred income | 492/3 | €1,407 | €41 | -€1,366 | -97.1% |
| Non-recurring operating income | 76A | - | €7,745 | +€7,745 | |
| Remuneration, social security and pensions | 62 | €67,720 | €41,422 | -€26,298 | -38.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,115 | €17,243 | -€3,873 | -18.3% |
| Other operating charges | 640/8 | €1,185 | €1,126 | -€59 | -5.0% |
| Gross operating margin | 9900 | €197,703 | €122,437 | -€75,266 | -38.1% |
| Operating profit (loss) | 9901 | €107,682 | €62,646 | -€45,036 | -41.8% |
| Financial income | 75/76B | €36 | €0 | -€36 | -99.4% |
| Recurring financial income | 75 | €36 | €0 | -€36 | -99.4% |
| Financial charges | 65/66B | €2,648 | €2,384 | -€264 | -10.0% |
| Recurring financial charges | 65 | €2,648 | €2,384 | -€264 | -10.0% |
| Profit (loss) for the period before taxes | 9903 | €105,070 | €60,262 | -€44,808 | -42.6% |
| Income taxes | 67/77 | €27,468 | €16,511 | -€10,957 | -39.9% |
| Profit (loss) for the period | 9904 | €77,602 | €43,751 | -€33,851 | -43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,602 | €43,751 | -€33,851 | -43.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.