Bureau d'Architectes SIVANARCH: what changed
Bureau d'Architectes SIVANARCH
Largest movements
- Cash +€18,823
up €18,823 (+88.6%), from €21,244 to €40,067
mainly Net result for the year (+€42,403) and Depreciation (+€35,522)
- Tangible fixed assets -€4,417
down €4,417 (-4.1%), from €108,320 to €103,903
of which Plant, machinery and equipment: -€3,087
- Receivables within one year -€3,662
down €3,662 (-19.8%), from €18,469 to €14,807
- Reserves +€42,403
up €42,403 (+93.0%), from €45,600 to €88,003
- Other debts -€18,829
down €18,829 (-89.5%), from €21,031 to €2,201
- Debts after one year -€8,187
down €8,187 (-19.6%), from €41,738 to €33,550
- Trade debts -€2,965
down €2,965 (-88.2%), from €3,361 to €396
- Gross operating margin +€59,976
up €59,976 (+137%), from €43,853 to €103,829
- Taxes +€21,065
up €21,065 (+1,787%), from €1,179 to €22,244
- Depreciation +€2,722
up €2,722 (+8.3%), from €32,801 to €35,522
- Other operating charges +€1,700
new in 2025: €1,700
- Financial charges -€1,102
down €1,102 (-35.4%), from €3,111 to €2,009
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €151,028 | €162,797 | +€11,770 | +7.8% |
| Fixed assets | 21/28 | €109,070 | €104,653 | -€4,417 | -4.0% |
| Tangible fixed assets | 22/27 | €108,320 | €103,903 | -€4,417 | -4.1% |
| Plant, machinery and equipment | 23 | €25,354 | €22,267 | -€3,087 | -12.2% |
| Furniture and vehicles | 24 | €82,965 | €81,636 | -€1,329 | -1.6% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €41,958 | €58,144 | +€16,186 | +38.6% |
| Amounts receivable within one year | 40/41 | €18,469 | €14,807 | -€3,662 | -19.8% |
| Trade receivables | 40 | €18,469 | €14,807 | -€3,662 | -19.8% |
| Cash at bank and in hand | 54/58 | €21,244 | €40,067 | +€18,823 | +88.6% |
| Deferred charges and accrued income | 490/1 | €2,245 | €3,270 | +€1,026 | +45.7% |
| Total equity and liabilities | 10/49 | €151,028 | €162,797 | +€11,770 | +7.8% |
| Equity | 10/15 | €51,967 | €94,370 | +€42,403 | +81.6% |
| Contributions | 10/11 | €5,500 | €5,500 | = | 0.0% |
| Capital | 10 | €5,500 | €5,500 | = | 0.0% |
| Issued capital | 100 | €5,500 | €5,500 | = | 0.0% |
| Reserves | 13 | €45,600 | €88,003 | +€42,403 | +93.0% |
| Distributable reserves | 133 | €45,600 | €88,003 | +€42,403 | +93.0% |
| Profit (loss) carried forward | 14 | €867 | €867 | = | 0.0% |
| Amounts payable | 17/49 | €99,061 | €68,427 | -€30,634 | -30.9% |
| Amounts payable after more than one year | 17 | €41,738 | €33,550 | -€8,187 | -19.6% |
| Financial debts | 170/4 | €41,738 | €33,550 | -€8,187 | -19.6% |
| Amounts payable within one year | 42/48 | €57,323 | €34,877 | -€22,447 | -39.2% |
| Current portion of amounts payable after more than one year | 42 | €22,737 | €22,598 | -€138 | -0.6% |
| Trade debts | 44 | €3,361 | €396 | -€2,965 | -88.2% |
| Suppliers | 440/4 | €3,361 | €396 | -€2,965 | -88.2% |
| Advances received on contracts in progress | 46 | - | €340 | +€340 | |
| Taxes, remuneration and social security | 45 | €10,195 | €9,341 | -€854 | -8.4% |
| Taxes | 450/3 | €10,195 | €9,341 | -€854 | -8.4% |
| Other amounts payable | 47/48 | €21,031 | €2,201 | -€18,829 | -89.5% |
| Non-recurring operating income | 76A | €53 | - | -€53 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,801 | €35,522 | +€2,722 | +8.3% |
| Other operating charges | 640/8 | - | €1,700 | +€1,700 | |
| Gross operating margin | 9900 | €43,853 | €103,829 | +€59,976 | +137% |
| Operating profit (loss) | 9901 | €11,053 | €66,607 | +€55,554 | +503% |
| Financial income | 75/76B | €51 | €50 | -€1 | -1.5% |
| Recurring financial income | 75 | €51 | €50 | -€1 | -1.5% |
| Financial charges | 65/66B | €3,111 | €2,009 | -€1,102 | -35.4% |
| Recurring financial charges | 65 | €3,111 | €2,009 | -€1,102 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €7,992 | €64,648 | +€56,655 | +709% |
| Income taxes | 67/77 | €1,179 | €22,244 | +€21,065 | +1,787% |
| Profit (loss) for the period | 9904 | €6,813 | €42,403 | +€35,590 | +522% |
| Profit (loss) for the period to be appropriated | 9905 | €6,813 | €42,403 | +€35,590 | +522% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.