C&K 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.
C&K ARCHITECTS
Largest movements
- Cash +€18,671
up €18,671 (+45.2%), from €41,277 to €59,948
mainly Net result for the year (+€9,335) and Investment in fixed assets (net) (+€7,190)
- Tangible fixed assets -€10,884
down €10,884 (-66.3%), from €16,423 to €5,539
of which Furniture and vehicles: -€10,046
- Receivables within one year -€4,607
down €4,607 (-12.9%), from €35,624 to €31,018
of which Other amounts receivable: -€5,469
- Profit (loss) carried forward +€9,335
up €9,335 (+12.2%), from €76,509 to €85,843
- Tax, wage and social debts -€2,142
down €2,142 (-44.3%), from €4,833 to €2,692
of which Taxes: -€2,471
- Trade debts -€1,833
down €1,833 (-37.7%), from €4,857 to €3,024
- Other debts -€1,346
down €1,346 (-57.5%), from €2,339 to €993
- Other operating charges -€1,468
down €1,468 (-77.3%), from €1,900 to €431
- Gross operating margin -€1,202
down €1,202 (-7.0%), from €17,142 to €15,941
- Depreciation -€1,180
down €1,180 (-24.2%), from €4,875 to €3,695
- Taxes +€1,020
up €1,020 (+750%), from €136 to €1,157
- Financial charges +€431
up €431 (+90.7%), from €475 to €905
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 | €97,027 | €101,041 | +€4,014 | +4.1% |
| Fixed assets | 21/28 | €17,543 | €6,659 | -€10,884 | -62.0% |
| Tangible fixed assets | 22/27 | €16,423 | €5,539 | -€10,884 | -66.3% |
| Plant, machinery and equipment | 23 | €3,152 | €2,313 | -€839 | -26.6% |
| Furniture and vehicles | 24 | €13,271 | €3,226 | -€10,046 | -75.7% |
| Financial fixed assets | 28 | €1,120 | €1,120 | = | 0.0% |
| Current assets | 29/58 | €79,484 | €94,382 | +€14,899 | +18.7% |
| Amounts receivable within one year | 40/41 | €35,624 | €31,018 | -€4,607 | -12.9% |
| Trade receivables | 40 | €26,229 | €27,091 | +€862 | +3.3% |
| Other amounts receivable | 41 | €9,396 | €3,927 | -€5,469 | -58.2% |
| Cash at bank and in hand | 54/58 | €41,277 | €59,948 | +€18,671 | +45.2% |
| Deferred charges and accrued income | 490/1 | €2,583 | €3,416 | +€834 | +32.3% |
| Total equity and liabilities | 10/49 | €97,027 | €101,041 | +€4,014 | +4.1% |
| Equity | 10/15 | €84,569 | €93,903 | +€9,335 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 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 | €76,509 | €85,843 | +€9,335 | +12.2% |
| Amounts payable | 17/49 | €12,458 | €7,138 | -€5,320 | -42.7% |
| Amounts payable within one year | 42/48 | €12,458 | €7,138 | -€5,320 | -42.7% |
| Current portion of amounts payable after more than one year | 42 | €428 | €429 | +€1 | +0.2% |
| Trade debts | 44 | €4,857 | €3,024 | -€1,833 | -37.7% |
| Suppliers | 440/4 | €4,857 | €3,024 | -€1,833 | -37.7% |
| Taxes, remuneration and social security | 45 | €4,833 | €2,692 | -€2,142 | -44.3% |
| Taxes | 450/3 | €4,833 | €2,363 | -€2,471 | -51.1% |
| Remuneration and social security | 454/9 | - | €329 | +€329 | |
| Other amounts payable | 47/48 | €2,339 | €993 | -€1,346 | -57.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,875 | €3,695 | -€1,180 | -24.2% |
| Other operating charges | 640/8 | €1,900 | €431 | -€1,468 | -77.3% |
| Non-recurring operating charges | 66A | - | €791 | +€791 | |
| Gross operating margin | 9900 | €17,142 | €15,941 | -€1,202 | -7.0% |
| Operating profit (loss) | 9901 | €10,368 | €11,023 | +€656 | +6.3% |
| Financial income | 75/76B | €756 | €373 | -€383 | -50.6% |
| Recurring financial income | 75 | €756 | €373 | -€383 | -50.6% |
| Financial charges | 65/66B | €475 | €905 | +€431 | +90.7% |
| Recurring financial charges | 65 | €475 | €905 | +€431 | +90.7% |
| Profit (loss) for the period before taxes | 9903 | €10,649 | €10,491 | -€158 | -1.5% |
| Income taxes | 67/77 | €136 | €1,157 | +€1,020 | +750% |
| Profit (loss) for the period | 9904 | €10,513 | €9,335 | -€1,178 | -11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,513 | €9,335 | -€1,178 | -11.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.