BP-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.
BP-Architecten
Largest movements
- Cash +€133,806
up €133,806 (+81.7%), from €163,852 to €297,658
mainly Net result for the year (+€169,733) and Tax, wage and social debts (+€62,435)
- Receivables within one year +€56,465
up €56,465 (+1,309%), from €4,314 to €60,779
of which Trade receivables: +€43,560
- Reserves +€157,629
up €157,629 (+98.4%), from €160,112 to €317,742
- Tax, wage and social debts +€62,435
up €62,435 (+163%), from €38,271 to €100,706
- Trade debts -€26,315
down €26,315 (-77.4%), from €33,999 to €7,684
- Gross operating margin +€185,208
up €185,208 (+245%), from €75,670 to €260,878
- Taxes +€57,923
up €57,923 (+330%), from €17,576 to €75,498
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 | €238,425 | €432,219 | +€193,794 | +81.3% |
| Fixed assets | 21/28 | €69,327 | €72,246 | +€2,919 | +4.2% |
| Tangible fixed assets | 22/27 | €68,802 | €71,721 | +€2,919 | +4.2% |
| Plant, machinery and equipment | 23 | €645 | €410 | -€235 | -36.4% |
| Furniture and vehicles | 24 | €10,412 | €6,450 | -€3,963 | -38.1% |
| Other tangible fixed assets | 26 | €57,744 | €64,860 | +€7,116 | +12.3% |
| Financial fixed assets | 28 | €525 | €525 | = | 0.0% |
| Current assets | 29/58 | €169,098 | €359,973 | +€190,875 | +113% |
| Amounts receivable within one year | 40/41 | €4,314 | €60,779 | +€56,465 | +1,309% |
| Trade receivables | 40 | - | €43,560 | +€43,560 | |
| Other amounts receivable | 41 | €4,314 | €17,219 | +€12,905 | +299% |
| Cash at bank and in hand | 54/58 | €163,852 | €297,658 | +€133,806 | +81.7% |
| Deferred charges and accrued income | 490/1 | €933 | €1,536 | +€604 | +64.7% |
| Total equity and liabilities | 10/49 | €238,425 | €432,219 | +€193,794 | +81.3% |
| Equity | 10/15 | €161,612 | €319,242 | +€157,629 | +97.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €160,112 | €317,742 | +€157,629 | +98.4% |
| Distributable reserves | 133 | €160,112 | €317,742 | +€157,629 | +98.4% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €76,813 | €112,978 | +€36,165 | +47.1% |
| Amounts payable within one year | 42/48 | €76,813 | €112,933 | +€36,120 | +47.0% |
| Trade debts | 44 | €33,999 | €7,684 | -€26,315 | -77.4% |
| Suppliers | 440/4 | €33,999 | €7,684 | -€26,315 | -77.4% |
| Taxes, remuneration and social security | 45 | €38,271 | €100,706 | +€62,435 | +163% |
| Taxes | 450/3 | €38,271 | €100,706 | +€62,435 | +163% |
| Other amounts payable | 47/48 | €4,543 | €4,543 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,142 | €11,656 | +€1,514 | +14.9% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340% |
| Gross operating margin | 9900 | €75,670 | €260,878 | +€185,208 | +245% |
| Operating profit (loss) | 9901 | €65,411 | €248,703 | +€183,292 | +280% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €4,194 | €3,471 | -€723 | -17.2% |
| Recurring financial charges | 65 | €4,194 | €3,471 | -€723 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €61,217 | €245,232 | +€184,015 | +301% |
| Income taxes | 67/77 | €17,576 | €75,498 | +€57,923 | +330% |
| Profit (loss) for the period | 9904 | €43,641 | €169,733 | +€126,093 | +289% |
| Profit (loss) for the period to be appropriated | 9905 | €43,641 | €169,733 | +€126,093 | +289% |
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 19 October 2026 via checked.be.