BUILDING ARCHITECTURE MANAGEMENT: 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.
BUILDING ARCHITECTURE MANAGEMENT
Largest movements
- Tangible fixed assets -€26,624
down €26,624 (-17.4%), from €152,998 to €126,374
of which Plant, machinery and equipment: -€17,131
- Receivables within one year -€12,549
down €12,549 (-35.6%), from €35,218 to €22,670
of which Trade receivables: -€6,844
- Cash -€3,446
down €3,446 (-18.8%), from €18,309 to €14,863
mainly Contributions, distributions and other (-€25,410) and Current portion of long-term debt (-€14,676)
- Current portion of long-term debt -€14,676
down €14,676 (-50.1%), from €29,295 to €14,619
- Debts after one year -€14,619
down €14,619 (-100%), from €14,619 to €0
- Reserves -€12,186
down €12,186 (-10.2%), from €118,907 to €106,721
of which Distributable reserves: -€12,186
- Gross operating margin +€5,622
up €5,622 (+12.2%), from €45,976 to €51,598
- Taxes +€1,948
up €1,948 (+42.6%), from €4,569 to €6,517
- Financial charges -€926
down €926 (-37.7%), from €2,458 to €1,532
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 | €206,575 | €163,957 | -€42,618 | -20.6% |
| Fixed assets | 21/28 | €153,048 | €126,424 | -€26,624 | -17.4% |
| Tangible fixed assets | 22/27 | €152,998 | €126,374 | -€26,624 | -17.4% |
| Land and buildings | 22 | €36,923 | €28,563 | -€8,360 | -22.6% |
| Plant, machinery and equipment | 23 | €104,638 | €87,507 | -€17,131 | -16.4% |
| Furniture and vehicles | 24 | €11,437 | €10,303 | -€1,133 | -9.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €53,527 | €37,533 | -€15,994 | -29.9% |
| Amounts receivable within one year | 40/41 | €35,218 | €22,670 | -€12,549 | -35.6% |
| Trade receivables | 40 | €29,514 | €22,670 | -€6,844 | -23.2% |
| Other amounts receivable | 41 | €5,704 | €0 | -€5,704 | -100% |
| Cash at bank and in hand | 54/58 | €18,309 | €14,863 | -€3,446 | -18.8% |
| Total equity and liabilities | 10/49 | €206,575 | €163,957 | -€42,618 | -20.6% |
| Equity | 10/15 | €143,907 | €131,721 | -€12,186 | -8.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €118,907 | €106,721 | -€12,186 | -10.2% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Other | 1319 | €0 | - | = | |
| Tax-exempt reserves | 132 | €860 | €860 | = | 0.0% |
| Distributable reserves | 133 | €115,547 | €103,361 | -€12,186 | -10.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,668 | €32,236 | -€30,432 | -48.6% |
| Amounts payable after more than one year | 17 | €14,619 | €0 | -€14,619 | -100% |
| Financial debts | 170/4 | €14,619 | €0 | -€14,619 | -100% |
| Amounts payable within one year | 42/48 | €48,049 | €32,236 | -€15,813 | -32.9% |
| Current portion of amounts payable after more than one year | 42 | €29,295 | €14,619 | -€14,676 | -50.1% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €18,754 | €16,841 | -€1,913 | -10.2% |
| Taxes | 450/3 | €16,194 | €16,841 | +€647 | +4.0% |
| Remuneration and social security | 454/9 | €2,560 | €0 | -€2,560 | -100% |
| Other amounts payable | 47/48 | €0 | €776 | +€776 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,721 | €26,624 | -€97 | -0.4% |
| Other operating charges | 640/8 | €3,824 | €3,700 | -€124 | -3.2% |
| Gross operating margin | 9900 | €45,976 | €51,598 | +€5,622 | +12.2% |
| Operating profit (loss) | 9901 | €15,431 | €21,273 | +€5,843 | +37.9% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €2,458 | €1,532 | -€926 | -37.7% |
| Recurring financial charges | 65 | €2,458 | €1,532 | -€926 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €12,972 | €19,742 | +€6,769 | +52.2% |
| Income taxes | 67/77 | €4,569 | €6,517 | +€1,948 | +42.6% |
| Profit (loss) for the period | 9904 | €8,403 | €13,224 | +€4,821 | +57.4% |
| Profit (loss) for the period to be appropriated | 9905 | €8,403 | €13,224 | +€4,821 | +57.4% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.