BOU 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.
BOU ARCHITECTEN
Largest movements
- Receivables within one year +€6,865
up €6,865 (+139%), from €4,929 to €11,794
of which Trade receivables: +€4,744
- Tangible fixed assets -€2,553
down €2,553 (-43.4%), from €5,881 to €3,328
of which Other tangible fixed assets: -€2,124
- Cash -€1,959
down €1,959 (-36.4%), from €5,381 to €3,422
mainly Receivables within one year (-€6,865) and Other debts (-€5,519)
- Profit (loss) carried forward +€7,248
up €7,248 (+74.2%), from -€9,775 to -€2,527
- Other debts -€5,519
no longer reported in 2025 (was €5,519)
- Tax, wage and social debts +€2,018
up €2,018 (+1,420%), from €142 to €2,161
- Trade debts -€1,516
down €1,516 (-80.6%), from €1,882 to €366
- Gross operating margin +€5,991
up €5,991 (+66.6%), from €9,002 to €14,993
- Taxes +€3,046
up €3,046 (+2,183%), from €140 to €3,186
- Other operating charges +€929
up €929 (+91.3%), from €1,017 to €1,945
- Depreciation +€818
up €818 (+47.2%), from €1,735 to €2,553
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 | €16,369 | €18,600 | +€2,231 | +13.6% |
| Fixed assets | 21/28 | €5,881 | €3,328 | -€2,553 | -43.4% |
| Tangible fixed assets | 22/27 | €5,881 | €3,328 | -€2,553 | -43.4% |
| Furniture and vehicles | 24 | €741 | €312 | -€430 | -57.9% |
| Other tangible fixed assets | 26 | €5,139 | €3,016 | -€2,124 | -41.3% |
| Current assets | 29/58 | €10,488 | €15,273 | +€4,785 | +45.6% |
| Amounts receivable within one year | 40/41 | €4,929 | €11,794 | +€6,865 | +139% |
| Trade receivables | 40 | €4,604 | €9,348 | +€4,744 | +103% |
| Other amounts receivable | 41 | €325 | €2,447 | +€2,122 | +653% |
| Cash at bank and in hand | 54/58 | €5,381 | €3,422 | -€1,959 | -36.4% |
| Deferred charges and accrued income | 490/1 | €178 | €56 | -€122 | -68.3% |
| Total equity and liabilities | 10/49 | €16,369 | €18,600 | +€2,231 | +13.6% |
| Equity | 10/15 | €8,825 | €16,073 | +€7,248 | +82.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,775 | -€2,527 | +€7,248 | +74.2% |
| Amounts payable | 17/49 | €7,543 | €2,527 | -€5,017 | -66.5% |
| Amounts payable within one year | 42/48 | €7,543 | €2,527 | -€5,017 | -66.5% |
| Trade debts | 44 | €1,882 | €366 | -€1,516 | -80.6% |
| Suppliers | 440/4 | €1,882 | €366 | -€1,516 | -80.6% |
| Taxes, remuneration and social security | 45 | €142 | €2,161 | +€2,018 | +1,420% |
| Taxes | 450/3 | €142 | €2,161 | +€2,018 | +1,420% |
| Other amounts payable | 47/48 | €5,519 | - | -€5,519 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,735 | €2,553 | +€818 | +47.2% |
| Other operating charges | 640/8 | €1,017 | €1,945 | +€929 | +91.3% |
| Gross operating margin | 9900 | €9,002 | €14,993 | +€5,991 | +66.6% |
| Operating profit (loss) | 9901 | €6,250 | €10,494 | +€4,244 | +67.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | +1,300% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +1,300% |
| Financial charges | 65/66B | €72 | €61 | -€11 | -15.4% |
| Recurring financial charges | 65 | €72 | €61 | -€11 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €6,178 | €10,434 | +€4,255 | +68.9% |
| Income taxes | 67/77 | €140 | €3,186 | +€3,046 | +2,183% |
| Profit (loss) for the period | 9904 | €6,039 | €7,248 | +€1,209 | +20.0% |
| Profit (loss) for the period to be appropriated | 9905 | €6,039 | €7,248 | +€1,209 | +20.0% |
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 23 October 2026 via checked.be.