BRASPENNINGX 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.
BRASPENNINGX ARCHITECTEN
Largest movements
- Tangible fixed assets +€15,518
up €15,518 (+396%), from €3,916 to €19,434
- Cash -€7,188
no longer reported in 2025 (was €7,188)
mainly Investment in fixed assets (net) (-€18,652) and Other debts (-€12,989)
- Receivables within one year -€564
down €564 (-14.0%), from €4,029 to €3,465
of which Trade receivables: -€550
- Other debts -€12,989
down €12,989 (-48.4%), from €26,830 to €13,841
- Debts after one year +€8,658
new in 2025: €8,658
- Current portion of long-term debt +€5,528
new in 2025: €5,528
- Profit (loss) carried forward +€2,951
up €2,951 (+18.7%), from -€15,774 to -€12,823
- Tax, wage and social debts +€2,358
up €2,358 (+122%), from €1,929 to €4,287
- Gross operating margin +€2,150
up €2,150 (+29.5%), from €7,282 to €9,432
- Other operating charges +€1,754
up €1,754 (+734%), from €239 to €1,993
- Depreciation +€1,566
up €1,566 (+99.8%), from €1,568 to €3,134
- Financial charges -€142
down €142 (-10.7%), from €1,326 to €1,184
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 | €16,080 | €23,899 | +€7,820 | +48.6% |
| Fixed assets | 21/28 | €3,916 | €19,434 | +€15,518 | +396% |
| Tangible fixed assets | 22/27 | €3,916 | €19,434 | +€15,518 | +396% |
| Furniture and vehicles | 24 | €3,916 | €19,434 | +€15,518 | +396% |
| Current assets | 29/58 | €12,164 | €4,465 | -€7,699 | -63.3% |
| Amounts receivable within one year | 40/41 | €4,029 | €3,465 | -€564 | -14.0% |
| Trade receivables | 40 | €4,015 | €3,465 | -€550 | -13.7% |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €7,188 | - | -€7,188 | |
| Deferred charges and accrued income | 490/1 | €946 | €1,000 | +€54 | +5.7% |
| Total equity and liabilities | 10/49 | €16,080 | €23,899 | +€7,820 | +48.6% |
| Equity | 10/15 | -€13,274 | -€10,323 | +€2,951 | +22.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,774 | -€12,823 | +€2,951 | +18.7% |
| Amounts payable | 17/49 | €29,354 | €34,222 | +€4,868 | +16.6% |
| Amounts payable after more than one year | 17 | - | €8,658 | +€8,658 | |
| Financial debts | 170/4 | - | €8,658 | +€8,658 | |
| Amounts payable within one year | 42/48 | €29,354 | €24,600 | -€4,754 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | - | €5,528 | +€5,528 | |
| Trade debts | 44 | €595 | €944 | +€349 | +58.7% |
| Suppliers | 440/4 | €595 | €944 | +€349 | +58.7% |
| Taxes, remuneration and social security | 45 | €1,929 | €4,287 | +€2,358 | +122% |
| Taxes | 450/3 | €1,929 | €4,287 | +€2,358 | +122% |
| Other amounts payable | 47/48 | €26,830 | €13,841 | -€12,989 | -48.4% |
| Accrued charges and deferred income | 492/3 | - | €965 | +€965 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,568 | €3,134 | +€1,566 | +99.8% |
| Other operating charges | 640/8 | €239 | €1,993 | +€1,754 | +734% |
| Gross operating margin | 9900 | €7,282 | €9,432 | +€2,150 | +29.5% |
| Operating profit (loss) | 9901 | €5,475 | €4,305 | -€1,170 | -21.4% |
| Financial charges | 65/66B | €1,326 | €1,184 | -€142 | -10.7% |
| Recurring financial charges | 65 | €1,326 | €1,184 | -€142 | -10.7% |
| Profit (loss) for the period before taxes | 9903 | €4,149 | €3,121 | -€1,028 | -24.8% |
| Income taxes | 67/77 | €136 | €170 | +€34 | +24.9% |
| Profit (loss) for the period | 9904 | €4,013 | €2,951 | -€1,061 | -26.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,013 | €2,951 | -€1,061 | -26.5% |
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 25 October 2026 via checked.be.