Bureau d'Architecte Mathieu: 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.
Bureau d'Architecte Mathieu
Largest movements
- Receivables within one year +€35,283
up €35,283 (+87.6%), from €40,279 to €75,563
of which Trade receivables: +€19,969
- Cash -€13,205
down €13,205 (-37.0%), from €35,719 to €22,514
mainly Receivables within one year (-€35,283) and Deferred charges and accrued income (-€150)
- Tangible fixed assets -€1,959
down €1,959 (-3.7%), from €53,500 to €51,541
of which Furniture and vehicles: -€995
- Reserves +€14,890
up €14,890 (+52.3%), from €28,459 to €43,349
- Tax, wage and social debts +€3,149
up €3,149 (+135%), from €2,336 to €5,485
- Trade debts +€2,230
up €2,230 (+90.4%), from €2,466 to €4,695
- Gross operating margin -€6,242
down €6,242 (-18.5%), from €33,799 to €27,557
- Financial income +€2,230
new in 2025: €2,230
- Taxes -€1,623
down €1,623 (-14.7%), from €11,018 to €9,395
- Depreciation -€430
down €430 (-18.0%), from €2,389 to €1,959
- Other operating charges +€416
up €416 (+15.0%), from €2,771 to €3,188
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 | €147,229 | €167,497 | +€20,269 | +13.8% |
| Fixed assets | 21/28 | €53,500 | €51,541 | -€1,959 | -3.7% |
| Tangible fixed assets | 22/27 | €53,500 | €51,541 | -€1,959 | -3.7% |
| Land and buildings | 22 | €50,000 | €50,000 | = | 0.0% |
| Furniture and vehicles | 24 | €1,244 | €249 | -€995 | -80.0% |
| Other tangible fixed assets | 26 | €2,257 | €1,292 | -€964 | -42.7% |
| Current assets | 29/58 | €93,728 | €115,956 | +€22,228 | +23.7% |
| Amounts receivable after more than one year | 29 | €13,895 | €13,895 | = | 0.0% |
| Other amounts receivable | 291 | €13,895 | €13,895 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €40,279 | €75,563 | +€35,283 | +87.6% |
| Trade receivables | 40 | €6,750 | €26,719 | +€19,969 | +296% |
| Other amounts receivable | 41 | €33,529 | €48,843 | +€15,314 | +45.7% |
| Cash at bank and in hand | 54/58 | €35,719 | €22,514 | -€13,205 | -37.0% |
| Deferred charges and accrued income | 490/1 | €3,835 | €3,985 | +€150 | +3.9% |
| Total equity and liabilities | 10/49 | €147,229 | €167,497 | +€20,269 | +13.8% |
| Equity | 10/15 | €131,427 | €146,317 | +€14,890 | +11.3% |
| Contributions | 10/11 | €7,605 | €7,605 | = | 0.0% |
| Reserves | 13 | €28,459 | €43,349 | +€14,890 | +52.3% |
| Distributable reserves | 133 | €28,459 | €43,349 | +€14,890 | +52.3% |
| Profit (loss) carried forward | 14 | €95,363 | €95,363 | = | 0.0% |
| Amounts payable | 17/49 | €15,801 | €21,180 | +€5,379 | +34.0% |
| Amounts payable after more than one year | 17 | €11,000 | €11,000 | = | 0.0% |
| Financial debts | 170/4 | €11,000 | €11,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €4,801 | €10,180 | +€5,379 | +112% |
| Trade debts | 44 | €2,466 | €4,695 | +€2,230 | +90.4% |
| Suppliers | 440/4 | €2,466 | €4,695 | +€2,230 | +90.4% |
| Taxes, remuneration and social security | 45 | €2,336 | €5,485 | +€3,149 | +135% |
| Taxes | 450/3 | €2,336 | €5,485 | +€3,149 | +135% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,389 | €1,959 | -€430 | -18.0% |
| Other operating charges | 640/8 | €2,771 | €3,188 | +€416 | +15.0% |
| Non-recurring operating charges | 66A | €822 | - | -€822 | |
| Gross operating margin | 9900 | €33,799 | €27,557 | -€6,242 | -18.5% |
| Operating profit (loss) | 9901 | €27,817 | €22,410 | -€5,407 | -19.4% |
| Financial income | 75/76B | - | €2,230 | +€2,230 | |
| Recurring financial income | 75 | - | €2,230 | +€2,230 | |
| Financial charges | 65/66B | €340 | €355 | +€15 | +4.5% |
| Recurring financial charges | 65 | €340 | €355 | +€15 | +4.5% |
| Profit (loss) for the period before taxes | 9903 | €27,477 | €24,285 | -€3,192 | -11.6% |
| Income taxes | 67/77 | €11,018 | €9,395 | -€1,623 | -14.7% |
| Profit (loss) for the period | 9904 | €16,459 | €14,890 | -€1,569 | -9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,459 | €14,890 | -€1,569 | -9.5% |
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.