C° architecten: 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.
C° architecten
Largest movements
- Cash +€29,898
up €29,898 (+148%), from €20,252 to €50,150
mainly Net result for the year (+€13,870) and Receivables within one year (+€4,830)
- Receivables within one year -€4,830
down €4,830 (-25.1%), from €19,280 to €14,451
of which Trade receivables: -€2,457
- Tangible fixed assets -€4,304
down €4,304 (-32.5%), from €13,229 to €8,925
of which Furniture and vehicles: -€2,983
- Reserves +€13,870
up €13,870 (+38.4%), from €36,114 to €49,984
- Other debts +€3,954
new in 2025: €3,954
- Tax, wage and social debts +€1,380
up €1,380 (+285%), from €484 to €1,864
- Trade debts +€879
up €879 (+16.0%), from €5,497 to €6,376
- Gross operating margin +€2,879
up €2,879 (+12.2%), from €23,650 to €26,529
- Taxes +€1,064
up €1,064 (+16.3%), from €6,517 to €7,581
- Depreciation -€933
down €933 (-16.6%), from €5,619 to €4,686
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 | €54,495 | €74,978 | +€20,483 | +37.6% |
| Fixed assets | 21/28 | €13,229 | €8,925 | -€4,304 | -32.5% |
| Tangible fixed assets | 22/27 | €13,229 | €8,925 | -€4,304 | -32.5% |
| Plant, machinery and equipment | 23 | €2,769 | €1,977 | -€792 | -28.6% |
| Furniture and vehicles | 24 | €3,891 | €907 | -€2,983 | -76.7% |
| Other tangible fixed assets | 26 | €6,569 | €6,041 | -€528 | -8.0% |
| Current assets | 29/58 | €41,266 | €66,053 | +€24,787 | +60.1% |
| Amounts receivable within one year | 40/41 | €19,280 | €14,451 | -€4,830 | -25.1% |
| Trade receivables | 40 | €16,908 | €14,451 | -€2,457 | -14.5% |
| Other amounts receivable | 41 | €2,373 | - | -€2,373 | |
| Cash at bank and in hand | 54/58 | €20,252 | €50,150 | +€29,898 | +148% |
| Deferred charges and accrued income | 490/1 | €1,734 | €1,453 | -€281 | -16.2% |
| Total equity and liabilities | 10/49 | €54,495 | €74,978 | +€20,483 | +37.6% |
| Equity | 10/15 | €48,514 | €62,384 | +€13,870 | +28.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €36,114 | €49,984 | +€13,870 | +38.4% |
| Distributable reserves | 133 | €36,114 | €49,984 | +€13,870 | +38.4% |
| Amounts payable | 17/49 | €5,981 | €12,594 | +€6,613 | +111% |
| Amounts payable within one year | 42/48 | €5,981 | €12,194 | +€6,213 | +104% |
| Trade debts | 44 | €5,497 | €6,376 | +€879 | +16.0% |
| Suppliers | 440/4 | €5,497 | €6,376 | +€879 | +16.0% |
| Taxes, remuneration and social security | 45 | €484 | €1,864 | +€1,380 | +285% |
| Taxes | 450/3 | €484 | €1,864 | +€1,380 | +285% |
| Other amounts payable | 47/48 | - | €3,954 | +€3,954 | |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,619 | €4,686 | -€933 | -16.6% |
| Other operating charges | 640/8 | €604 | €345 | -€259 | -42.9% |
| Gross operating margin | 9900 | €23,650 | €26,529 | +€2,879 | +12.2% |
| Operating profit (loss) | 9901 | €17,426 | €21,498 | +€4,072 | +23.4% |
| Financial charges | 65/66B | €45 | €47 | +€2 | +4.1% |
| Recurring financial charges | 65 | €45 | €47 | +€2 | +4.1% |
| Profit (loss) for the period before taxes | 9903 | €17,381 | €21,451 | +€4,070 | +23.4% |
| Income taxes | 67/77 | €6,517 | €7,581 | +€1,064 | +16.3% |
| Profit (loss) for the period | 9904 | €10,864 | €13,870 | +€3,006 | +27.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,864 | €13,870 | +€3,006 | +27.7% |
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 19 October 2026 via checked.be.