C2O-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.
C2O-ARCHITECTS
Largest movements
- Tangible fixed assets -€34,162
down €34,162 (-32.6%), from €104,951 to €70,789
of which Furniture and vehicles: -€29,155
- Cash +€27,703
up €27,703 (+29.7%), from €93,413 to €121,115
mainly Depreciation (+€43,528) and Net result for the year (+€24,817)
- Deferred charges and accrued income +€8,676
up €8,676 (+217.1%), from €3,996 to €12,671
- Receivables within one year +€5,551
up €5,551 (+25.5%), from €21,799 to €27,349
of which Other amounts receivable: +€5,572
- Reserves +€106,705
up €106,705 (+329.7%), from €32,363 to €139,068
of which Distributable reserves: +€106,705
- Profit (loss) carried forward -€81,888
no longer reported in 2025 (was €81,888)
- Debts after one year -€39,960
down €39,960 (-60.4%), from €66,209 to €26,248
- Current portion of long-term debt +€12,791
up €12,791 (+373.1%), from €3,429 to €16,219
- Trade debts +€4,065
up €4,065 (+402.3%), from €1,011 to €5,076
- Gross operating margin +€84,454
up €84,454 (+91.0%), from €92,773 to €177,227
- Staff costs +€34,956
up €34,956 (+59.9%), from €58,401 to €93,356
- Taxes +€9,502
up €9,502 (+1485.1%), from €640 to €10,142
- Financial charges +€2,263
up €2,263 (+182.1%), from €1,243 to €3,505
- Other operating charges +€1,894
up €1,894 (+231.5%), from €818 to €2,712
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.
Cash bridge derived
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 | €224,408 | €232,175 | +€7,768 | +3.5% |
| Fixed assets | 21/28 | €105,201 | €71,039 | -€34,162 | -32.5% |
| Tangible fixed assets | 22/27 | €104,951 | €70,789 | -€34,162 | -32.6% |
| Plant, machinery and equipment | 23 | €2,479 | €2,010 | -€469 | -18.9% |
| Furniture and vehicles | 24 | €76,802 | €47,646 | -€29,155 | -38.0% |
| Other tangible fixed assets | 26 | €25,670 | €21,133 | -€4,538 | -17.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €119,207 | €161,136 | +€41,930 | +35.2% |
| Amounts receivable within one year | 40/41 | €21,799 | €27,349 | +€5,551 | +25.5% |
| Trade receivables | 40 | €6,365 | €6,345 | -€21 | -0.3% |
| Other amounts receivable | 41 | €15,433 | €21,005 | +€5,572 | +36.1% |
| Cash at bank and in hand | 54/58 | €93,413 | €121,115 | +€27,703 | +29.7% |
| Deferred charges and accrued income | 490/1 | €3,996 | €12,671 | +€8,676 | +217.1% |
| Total equity and liabilities | 10/49 | €224,408 | €232,175 | +€7,768 | +3.5% |
| Equity | 10/15 | €120,451 | €145,268 | +€24,817 | +20.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €32,363 | €139,068 | +€106,705 | +329.7% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €30,363 | €137,068 | +€106,705 | +351.4% |
| Profit (loss) carried forward | 14 | €81,888 | - | -€81,888 | |
| Amounts payable | 17/49 | €103,957 | €86,907 | -€17,050 | -16.4% |
| Amounts payable after more than one year | 17 | €66,209 | €26,248 | -€39,960 | -60.4% |
| Financial debts | 170/4 | €66,209 | €26,248 | -€39,960 | -60.4% |
| Amounts payable within one year | 42/48 | €37,457 | €57,469 | +€20,011 | +53.4% |
| Current portion of amounts payable after more than one year | 42 | €3,429 | €16,219 | +€12,791 | +373.1% |
| Trade debts | 44 | €1,011 | €5,076 | +€4,065 | +402.3% |
| Suppliers | 440/4 | €1,011 | €5,076 | +€4,065 | +402.3% |
| Taxes, remuneration and social security | 45 | €33,018 | €36,174 | +€3,155 | +9.6% |
| Taxes | 450/3 | €22,729 | €25,458 | +€2,728 | +12.0% |
| Remuneration and social security | 454/9 | €10,289 | €10,716 | +€427 | +4.1% |
| Accrued charges and deferred income | 492/3 | €291 | €3,190 | +€2,899 | +997.4% |
| Remuneration, social security and pensions | 62 | €58,401 | €93,356 | +€34,956 | +59.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,009 | €43,528 | -€480 | -1.1% |
| Other operating charges | 640/8 | €818 | €2,712 | +€1,894 | +231.5% |
| Gross operating margin | 9900 | €92,773 | €177,227 | +€84,454 | +91.0% |
| Operating profit (loss) | 9901 | -€10,455 | €37,630 | +€48,085 | |
| Financial income | 75/76B | €410 | €835 | +€425 | +103.4% |
| Recurring financial income | 75 | €410 | €835 | +€425 | +103.4% |
| Financial charges | 65/66B | €1,243 | €3,505 | +€2,263 | +182.1% |
| Recurring financial charges | 65 | €1,243 | €3,505 | +€2,263 | +182.1% |
| Profit (loss) for the period before taxes | 9903 | -€11,287 | €34,959 | +€46,246 | |
| Income taxes | 67/77 | €640 | €10,142 | +€9,502 | +1485.1% |
| Profit (loss) for the period | 9904 | -€11,927 | €24,817 | +€36,744 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,927 | €24,817 | +€36,744 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.