BuroCubic Architects: 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.
BuroCubic Architects
Largest movements
- Tangible fixed assets -€11,677
down €11,677 (-24.1%), from €48,446 to €36,769
of which Furniture and vehicles: -€6,439
- Receivables within one year +€2,590
up €2,590 (+29.2%), from €8,865 to €11,455
of which Other amounts receivable: +€2,589
- Deferred charges and accrued income -€2,066
no longer reported in 2025 (was €2,066)
- Profit (loss) carried forward -€21,903
down €21,903 (-132%), from -€16,573 to -€38,476
- Other debts +€11,955
up €11,955 (+99.4%), from €12,024 to €23,979
- Short-term financial debts -€7,678
no longer reported in 2025 (was €7,678)
- Tax, wage and social debts +€7,410
up €7,410 (+95.4%), from €7,766 to €15,176
of which Taxes: +€6,974
- Current portion of long-term debt -€4,091
down €4,091 (-63.0%), from €6,498 to €2,407
- Turnover -€215,023
no longer reported in 2025 (was €215,023)
- Purchases and services -€153,186
no longer reported in 2025 (was €153,186)
- Gross operating margin -€17,182
down €17,182 (-27.8%), from €61,837 to €44,656
- Taxes -€3,441
down €3,441 (-90.0%), from €3,824 to €383
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 | €66,508 | €55,242 | -€11,265 | -16.9% |
| Fixed assets | 21/28 | €51,321 | €39,644 | -€11,677 | -22.8% |
| Tangible fixed assets | 22/27 | €48,446 | €36,769 | -€11,677 | -24.1% |
| Plant, machinery and equipment | 23 | €28,282 | €23,044 | -€5,238 | -18.5% |
| Furniture and vehicles | 24 | €20,164 | €13,725 | -€6,439 | -31.9% |
| Financial fixed assets | 28 | €2,875 | €2,875 | = | 0.0% |
| Current assets | 29/58 | €15,186 | €15,598 | +€412 | +2.7% |
| Amounts receivable within one year | 40/41 | €8,865 | €11,455 | +€2,590 | +29.2% |
| Trade receivables | 40 | €7,712 | €7,713 | +€1 | 0.0% |
| Other amounts receivable | 41 | €1,153 | €3,742 | +€2,589 | +224% |
| Cash at bank and in hand | 54/58 | €4,255 | €4,143 | -€112 | -2.6% |
| Deferred charges and accrued income | 490/1 | €2,066 | - | -€2,066 | |
| Total equity and liabilities | 10/49 | €66,508 | €55,242 | -€11,265 | -16.9% |
| Equity | 10/15 | €3,887 | -€18,016 | -€21,903 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,573 | -€38,476 | -€21,903 | -132% |
| Provisions and deferred taxes | 16 | €3,000 | €3,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €3,000 | €3,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €59,621 | €70,258 | +€10,637 | +17.8% |
| Amounts payable after more than one year | 17 | €792 | - | -€792 | |
| Financial debts | 170/4 | €792 | - | -€792 | |
| Amounts payable within one year | 42/48 | €58,829 | €70,258 | +€11,429 | +19.4% |
| Current portion of amounts payable after more than one year | 42 | €6,498 | €2,407 | -€4,091 | -63.0% |
| Financial debts | 43 | €7,678 | - | -€7,678 | |
| Credit institutions | 430/8 | €7,678 | - | -€7,678 | |
| Trade debts | 44 | €24,862 | €28,696 | +€3,833 | +15.4% |
| Suppliers | 440/4 | €24,862 | €28,696 | +€3,833 | +15.4% |
| Taxes, remuneration and social security | 45 | €7,766 | €15,176 | +€7,410 | +95.4% |
| Taxes | 450/3 | €1,259 | €8,233 | +€6,974 | +554% |
| Remuneration and social security | 454/9 | €6,507 | €6,942 | +€435 | +6.7% |
| Other amounts payable | 47/48 | €12,024 | €23,979 | +€11,955 | +99.4% |
| Turnover | 70 | €215,023 | - | -€215,023 | |
| Goods, raw materials, services and sundry goods | 60/61 | €153,186 | - | -€153,186 | |
| Remuneration, social security and pensions | 62 | €44,514 | €46,583 | +€2,069 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,007 | €14,404 | -€604 | -4.0% |
| Other operating charges | 640/8 | €3,401 | €2,969 | -€432 | -12.7% |
| Non-recurring operating charges | 66A | - | €0 | = | |
| Gross operating margin | 9900 | €61,837 | €44,656 | -€17,182 | -27.8% |
| Operating profit (loss) | 9901 | -€1,085 | -€19,300 | -€18,215 | -1,679% |
| Financial income | 75/76B | €852 | €21 | -€830 | -97.5% |
| Recurring financial income | 75 | €852 | €21 | -€830 | -97.5% |
| Financial charges | 65/66B | €2,391 | €2,241 | -€150 | -6.3% |
| Recurring financial charges | 65 | €2,391 | €2,241 | -€150 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,624 | -€21,520 | -€18,896 | -720% |
| Income taxes | 67/77 | €3,824 | €383 | -€3,441 | -90.0% |
| Profit (loss) for the period | 9904 | -€6,448 | -€21,903 | -€15,455 | -240% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,448 | -€21,903 | -€15,455 | -240% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.