Business Architect: what changed
Business Architect
Largest movements
- Tangible fixed assets -€30,198
down €30,198 (-18.8%), from €160,915 to €130,716
- Cash -€14,169
no longer reported in 2026 (was €14,169)
mainly Debts after one year (-€27,450) and Current portion of long-term debt (-€16,079)
- Receivables within one year +€6,216
up €6,216 (+18.9%), from €32,806 to €39,022
of which Other amounts receivable: +€8,642
- Debts after one year -€27,450
down €27,450 (-50.8%), from €54,015 to €26,565
- Current portion of long-term debt -€16,079
down €16,079 (-31.2%), from €51,529 to €35,450
- Profit (loss) carried forward +€5,267
up €5,267 (+8.6%), from €61,293 to €66,560
- Tax, wage and social debts +€5,265
up €5,265 (+227%), from €2,318 to €7,583
of which Taxes: +€5,265
- Trade debts -€4,369
down €4,369 (-84.5%), from €5,169 to €800
- Gross operating margin +€27,277
up €27,277 (+159%), from €17,119 to €44,395
- Provisions +€10,000
no longer reported in 2026 (was -€10,000)
- Taxes +€1,721
up €1,721 (+561%), from €307 to €2,028
- Financial income +€1,128
up €1,128 (+240%), from €470 to €1,598
- Depreciation -€843
down €843 (-2.7%), from €31,041 to €30,198
Change in the result, 2025 to 2026
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 2025 and 2026 balance sheets and the 2026 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 | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €208,360 | €171,337 | -€37,023 | -17.8% |
| Fixed assets | 21/28 | €160,915 | €130,716 | -€30,198 | -18.8% |
| Tangible fixed assets | 22/27 | €160,915 | €130,716 | -€30,198 | -18.8% |
| Land and buildings | 22 | €105,560 | €90,524 | -€15,037 | -14.2% |
| Plant, machinery and equipment | 23 | €646 | €457 | -€189 | -29.3% |
| Furniture and vehicles | 24 | €54,708 | €39,736 | -€14,972 | -27.4% |
| Current assets | 29/58 | €47,445 | €40,621 | -€6,825 | -14.4% |
| Amounts receivable within one year | 40/41 | €32,806 | €39,022 | +€6,216 | +18.9% |
| Trade receivables | 40 | €2,426 | - | -€2,426 | |
| Other amounts receivable | 41 | €30,381 | €39,022 | +€8,642 | +28.4% |
| Cash at bank and in hand | 54/58 | €14,169 | - | -€14,169 | |
| Deferred charges and accrued income | 490/1 | €470 | €1,598 | +€1,128 | +240% |
| Total equity and liabilities | 10/49 | €208,360 | €171,337 | -€37,023 | -17.8% |
| Equity | 10/15 | €94,198 | €99,465 | +€5,267 | +5.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €14,355 | €14,355 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €12,500 | €12,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,293 | €66,560 | +€5,267 | +8.6% |
| Amounts payable | 17/49 | €114,162 | €71,872 | -€42,290 | -37.0% |
| Amounts payable after more than one year | 17 | €54,015 | €26,565 | -€27,450 | -50.8% |
| Financial debts | 170/4 | €54,015 | €26,565 | -€27,450 | -50.8% |
| Amounts payable within one year | 42/48 | €59,017 | €45,307 | -€13,709 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €51,529 | €35,450 | -€16,079 | -31.2% |
| Financial debts | 43 | - | €1,473 | +€1,473 | |
| Credit institutions | 430/8 | - | €1,473 | +€1,473 | |
| Trade debts | 44 | €5,169 | €800 | -€4,369 | -84.5% |
| Suppliers | 440/4 | €5,169 | €800 | -€4,369 | -84.5% |
| Taxes, remuneration and social security | 45 | €2,318 | €7,583 | +€5,265 | +227% |
| Taxes | 450/3 | €1,068 | €6,333 | +€5,265 | +493% |
| Remuneration and social security | 454/9 | €1,250 | €1,250 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,130 | - | -€1,130 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,041 | €30,198 | -€843 | -2.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€10,000 | - | +€10,000 | |
| Other operating charges | 640/8 | €3,248 | €3,489 | +€241 | +7.4% |
| Gross operating margin | 9900 | €17,119 | €44,395 | +€27,277 | +159% |
| Operating profit (loss) | 9901 | -€7,171 | €10,708 | +€17,879 | |
| Financial income | 75/76B | €470 | €1,598 | +€1,128 | +240% |
| Recurring financial income | 75 | €470 | €1,598 | +€1,128 | +240% |
| Financial charges | 65/66B | €4,633 | €5,012 | +€379 | +8.2% |
| Recurring financial charges | 65 | €4,633 | €5,012 | +€379 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,334 | €7,294 | +€18,629 | |
| Income taxes | 67/77 | €307 | €2,028 | +€1,721 | +561% |
| Profit (loss) for the period | 9904 | -€11,641 | €5,267 | +€16,908 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,641 | €5,267 | +€16,908 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.