BR8-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.
BR8-ARCHITECTEN
Largest movements
- Cash +€29,422
up €29,422 (+23.2%), from €126,921 to €156,343
mainly Net result for the year (+€45,632) and Other debts (+€25,036)
- Receivables within one year -€17,681
down €17,681 (-54.0%), from €32,718 to €15,037
of which Other amounts receivable: -€22,218
- Tangible fixed assets -€3,178
down €3,178 (-14.6%), from €21,737 to €18,559
of which Furniture and vehicles: -€9,065
- Other debts +€25,036
new in 2025: €25,036
- Reserves -€25,000
down €25,000 (-15.2%), from €164,183 to €139,183
of which Distributable reserves: -€25,000
- Tax, wage and social debts +€8,968
up €8,968 (+71.5%), from €12,548 to €21,516
- Gross operating margin +€13,463
up €13,463 (+23.1%), from €58,173 to €71,636
- Turnover +€9,063
up €9,063 (+8.3%), from €109,002 to €118,065
- Taxes -€1,444
down €1,444 (-8.5%), from €16,918 to €15,474
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 | €183,515 | €191,935 | +€8,420 | +4.6% |
| Fixed assets | 21/28 | €21,737 | €18,559 | -€3,178 | -14.6% |
| Tangible fixed assets | 22/27 | €21,737 | €18,559 | -€3,178 | -14.6% |
| Plant, machinery and equipment | 23 | €334 | €6,221 | +€5,887 | +1,763% |
| Furniture and vehicles | 24 | €21,403 | €12,338 | -€9,065 | -42.4% |
| Current assets | 29/58 | €161,778 | €173,376 | +€11,598 | +7.2% |
| Amounts receivable within one year | 40/41 | €32,718 | €15,037 | -€17,681 | -54.0% |
| Trade receivables | 40 | €9,512 | €14,049 | +€4,537 | +47.7% |
| Other amounts receivable | 41 | €23,206 | €988 | -€22,218 | -95.7% |
| Cash at bank and in hand | 54/58 | €126,921 | €156,343 | +€29,422 | +23.2% |
| Deferred charges and accrued income | 490/1 | €2,139 | €1,996 | -€143 | -6.7% |
| Total equity and liabilities | 10/49 | €183,515 | €191,935 | +€8,420 | +4.6% |
| Equity | 10/15 | €170,383 | €145,383 | -€25,000 | -14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €164,183 | €139,183 | -€25,000 | -15.2% |
| Non-distributable reserves | 130/1 | €930 | €930 | = | 0.0% |
| Reserves not available under the articles | 1311 | €930 | €930 | = | 0.0% |
| Distributable reserves | 133 | €163,253 | €138,253 | -€25,000 | -15.3% |
| Amounts payable | 17/49 | €13,132 | €46,552 | +€33,420 | +254% |
| Amounts payable within one year | 42/48 | €13,132 | €46,552 | +€33,420 | +254% |
| Trade debts | 44 | €584 | - | -€584 | |
| Suppliers | 440/4 | €584 | - | -€584 | |
| Taxes, remuneration and social security | 45 | €12,548 | €21,516 | +€8,968 | +71.5% |
| Taxes | 450/3 | €12,548 | €21,516 | +€8,968 | +71.5% |
| Other amounts payable | 47/48 | - | €25,036 | +€25,036 | |
| Turnover | 70 | €109,002 | €118,065 | +€9,063 | +8.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €55,290 | €54,166 | -€1,124 | -2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,870 | €9,666 | +€796 | +9.0% |
| Other operating charges | 640/8 | €854 | €746 | -€108 | -12.6% |
| Gross operating margin | 9900 | €58,173 | €71,636 | +€13,463 | +23.1% |
| Operating profit (loss) | 9901 | €48,449 | €61,224 | +€12,775 | +26.4% |
| Financial charges | 65/66B | €108 | €118 | +€10 | +9.3% |
| Recurring financial charges | 65 | €108 | €118 | +€10 | +9.3% |
| Profit (loss) for the period before taxes | 9903 | €48,341 | €61,106 | +€12,765 | +26.4% |
| Income taxes | 67/77 | €16,918 | €15,474 | -€1,444 | -8.5% |
| Profit (loss) for the period | 9904 | €31,423 | €45,632 | +€14,209 | +45.2% |
| Profit (loss) for the period to be appropriated | 9905 | €31,423 | €45,632 | +€14,209 | +45.2% |
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 26 October 2026 via checked.be.