BUILDING STUDY AND ARCHITECTURE: 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 STUDY AND ARCHITECTURE
Largest movements
- Receivables within one year -€29,137
down €29,137 (-58.9%), from €49,498 to €20,361
of which Other amounts receivable: -€25,374
- Cash +€19,606
up €19,606 (+58.2%), from €33,706 to €53,312
mainly Receivables within one year (+€29,137) and Depreciation (+€17,611)
- Tangible fixed assets -€14,915
down €14,915 (-35.7%), from €41,782 to €26,867
of which Leasing and similar rights: -€14,157
- Deferred charges and accrued income +€3,695
up €3,695 (+7,246%), from €51 to €3,746
- Tax, wage and social debts -€9,517
down €9,517 (-46.7%), from €20,377 to €10,860
of which Remuneration and social security: -€8,736
- Trade debts -€8,524
down €8,524 (-36.5%), from €23,371 to €14,847
- Debts after one year -€4,021
down €4,021 (-11.4%), from €35,247 to €31,227
- Staff costs +€30,396
up €30,396 (+27.0%), from €112,644 to €143,040
- Gross operating margin +€28,702
up €28,702 (+21.2%), from €135,682 to €164,384
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 | €125,037 | €104,286 | -€20,751 | -16.6% |
| Fixed assets | 21/28 | €41,782 | €26,867 | -€14,915 | -35.7% |
| Tangible fixed assets | 22/27 | €41,782 | €26,867 | -€14,915 | -35.7% |
| Furniture and vehicles | 24 | €10,388 | €9,629 | -€758 | -7.3% |
| Leasing and similar rights | 25 | €31,395 | €17,238 | -€14,157 | -45.1% |
| Current assets | 29/58 | €83,255 | €77,419 | -€5,836 | -7.0% |
| Amounts receivable within one year | 40/41 | €49,498 | €20,361 | -€29,137 | -58.9% |
| Trade receivables | 40 | €24,061 | €20,298 | -€3,763 | -15.6% |
| Other amounts receivable | 41 | €25,437 | €63 | -€25,374 | -99.8% |
| Cash at bank and in hand | 54/58 | €33,706 | €53,312 | +€19,606 | +58.2% |
| Deferred charges and accrued income | 490/1 | €51 | €3,746 | +€3,695 | +7,246% |
| Total equity and liabilities | 10/49 | €125,037 | €104,286 | -€20,751 | -16.6% |
| Equity | 10/15 | €42,099 | €43,331 | +€1,232 | +2.9% |
| Contributions | 10/11 | €33,218 | €33,218 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,881 | €10,114 | +€1,232 | +13.9% |
| Amounts payable | 17/49 | €82,938 | €60,954 | -€21,983 | -26.5% |
| Amounts payable after more than one year | 17 | €35,247 | €31,227 | -€4,021 | -11.4% |
| Financial debts | 170/4 | €35,247 | €31,227 | -€4,021 | -11.4% |
| Amounts payable within one year | 42/48 | €47,690 | €29,728 | -€17,962 | -37.7% |
| Current portion of amounts payable after more than one year | 42 | €3,942 | €4,021 | +€79 | +2.0% |
| Trade debts | 44 | €23,371 | €14,847 | -€8,524 | -36.5% |
| Suppliers | 440/4 | €23,371 | €14,847 | -€8,524 | -36.5% |
| Taxes, remuneration and social security | 45 | €20,377 | €10,860 | -€9,517 | -46.7% |
| Taxes | 450/3 | €4,344 | €3,563 | -€781 | -18.0% |
| Remuneration and social security | 454/9 | €16,033 | €7,296 | -€8,736 | -54.5% |
| Remuneration, social security and pensions | 62 | €112,644 | €143,040 | +€30,396 | +27.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,197 | €17,611 | +€414 | +2.4% |
| Other operating charges | 640/8 | €1,383 | €1,784 | +€401 | +29.0% |
| Gross operating margin | 9900 | €135,682 | €164,384 | +€28,702 | +21.2% |
| Operating profit (loss) | 9901 | €4,458 | €1,950 | -€2,508 | -56.3% |
| Financial income | 75/76B | - | €719 | +€719 | |
| Recurring financial income | 75 | - | €719 | +€719 | |
| Financial charges | 65/66B | €1,001 | €937 | -€65 | -6.5% |
| Recurring financial charges | 65 | €1,001 | €937 | -€65 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €3,456 | €1,732 | -€1,724 | -49.9% |
| Income taxes | 67/77 | €126 | €500 | +€374 | +298% |
| Profit (loss) for the period | 9904 | €3,331 | €1,232 | -€2,098 | -63.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,331 | €1,232 | -€2,098 | -63.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.