CAROLINE BOXUS ARCHITECTE: 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.
CAROLINE BOXUS ARCHITECTE
Largest movements
- Cash +€26,408
up €26,408 (+120%), from €22,078 to €48,487
mainly Depreciation (+€11,701) and Other debts (+€7,591)
- Tangible fixed assets -€11,701
down €11,701 (-33.3%), from €35,102 to €23,401
- Receivables within one year -€4,098
down €4,098 (-36.7%), from €11,168 to €7,070
of which Other amounts receivable: -€4,210
- Other debts +€7,591
up €7,591 (+14.3%), from €52,964 to €60,555
- Profit (loss) carried forward +€3,813
up €3,813 (+268%), from €1,424 to €5,237
- Tax, wage and social debts -€795
down €795 (-21.1%), from €3,760 to €2,966
- Other operating charges -€5,021
down €5,021 (-82.0%), from €6,124 to €1,103
- Taxes +€1,483
up €1,483 (+273%), from €544 to €2,026
- Gross operating margin +€1,328
up €1,328 (+6.6%), from €20,025 to €21,353
- Financial charges +€380
up €380 (+16.3%), from €2,331 to €2,710
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 | €68,348 | €78,958 | +€10,610 | +15.5% |
| Fixed assets | 21/28 | €35,102 | €23,401 | -€11,701 | -33.3% |
| Tangible fixed assets | 22/27 | €35,102 | €23,401 | -€11,701 | -33.3% |
| Furniture and vehicles | 24 | €35,102 | €23,401 | -€11,701 | -33.3% |
| Current assets | 29/58 | €33,246 | €55,556 | +€22,310 | +67.1% |
| Amounts receivable within one year | 40/41 | €11,168 | €7,070 | -€4,098 | -36.7% |
| Trade receivables | 40 | €6,711 | €6,823 | +€111 | +1.7% |
| Other amounts receivable | 41 | €4,456 | €247 | -€4,210 | -94.5% |
| Cash at bank and in hand | 54/58 | €22,078 | €48,487 | +€26,408 | +120% |
| Total equity and liabilities | 10/49 | €68,348 | €78,958 | +€10,610 | +15.5% |
| Equity | 10/15 | €11,624 | €15,437 | +€3,813 | +32.8% |
| Contributions | 10/11 | €10,200 | €10,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,424 | €5,237 | +€3,813 | +268% |
| Amounts payable | 17/49 | €56,724 | €63,521 | +€6,797 | +12.0% |
| Amounts payable within one year | 42/48 | €56,724 | €63,521 | +€6,797 | +12.0% |
| Taxes, remuneration and social security | 45 | €3,760 | €2,966 | -€795 | -21.1% |
| Taxes | 450/3 | €3,760 | €2,966 | -€795 | -21.1% |
| Other amounts payable | 47/48 | €52,964 | €60,555 | +€7,591 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,701 | €11,701 | = | 0.0% |
| Other operating charges | 640/8 | €6,124 | €1,103 | -€5,021 | -82.0% |
| Gross operating margin | 9900 | €20,025 | €21,353 | +€1,328 | +6.6% |
| Operating profit (loss) | 9901 | €2,200 | €8,549 | +€6,349 | +289% |
| Financial charges | 65/66B | €2,331 | €2,710 | +€380 | +16.3% |
| Recurring financial charges | 65 | €2,331 | €2,710 | +€380 | +16.3% |
| Profit (loss) for the period before taxes | 9903 | -€131 | €5,839 | +€5,970 | |
| Income taxes | 67/77 | €544 | €2,026 | +€1,483 | +273% |
| Profit (loss) for the period | 9904 | -€674 | €3,813 | +€4,487 | |
| Profit (loss) for the period to be appropriated | 9905 | -€674 | €3,813 | +€4,487 |
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 31 October 2026 via checked.be.