Consultancy, Architecture & eXpertise: what changed
What changed
Consultancy, Architecture & eXpertise
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€349,779
2024 · €191,136+€158,643
Equity
€998,076
2024 · €674,796+€323,279
Cash
€732,695
2024 · €507,591+€225,103
Balance sheet total
€1.1m
2024 · €832,884+€263,508
Largest movements
Assets
- Cash +€225,103
up €225,103 (+44.3%), from €507,591 to €732,695
mainly Net result for the year (+€349,779) and Depreciation (+€42,547)
- Receivables within one year +€70,185
up €70,185 (+205%), from €34,316 to €104,501
of which Trade receivables: +€80,442
- Tangible fixed assets -€33,583
down €33,583 (-11.9%), from €281,483 to €247,900
of which Land and buildings: -€22,772
Equity and liabilities
- Reserves +€323,279
up €323,279 (+48.8%), from €662,396 to €985,676
of which Distributable reserves: +€350,212
- Short-term financial debts -€23,587
down €23,587 (-100%), from €23,587 to €0
- Provisions -€17,566
down €17,566 (-100%), from €17,566 to €0
- Trade debts -€14,207
down €14,207 (-26.4%), from €53,719 to €39,512
Income statement
- Gross operating margin +€211,613
up €211,613 (+64.2%), from €329,472 to €541,085
- Taxes +€71,322
up €71,322 (+76.6%), from €93,101 to €164,423
- Provisions -€17,566
new in 2025: -€17,566
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€191,136
Gross operating margin
+€211,613
Depreciation
-€2,597
Provisions
+€17,566
Other operating charges
+€1,034
Financial income
+€1,958
Financial charges
+€391
Taxes
-€71,322
Result 2025
€349,779
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€283,058
Investment
-€7,867
Financing
-€50,087
Cash 2024
€507,591
From operations (derived)
+€283,058
Net result for the year
+€349,779
Depreciation
+€42,547
Receivables within one year
-€70,185
Deferred charges and accrued income
-€2,900
Provisions
-€17,566
Trade debts
-€14,207
Tax, wage and social debts
-€2,270
Other debts
+€3,187
Accrued charges and deferred income
-€5,328
Investment (derived)
-€7,867
Investment in fixed assets (net)
-€8,964
Current investments
+€1,097
Financing
-€50,087
Short-term financial debts
-€23,587
Contributions, distributions and other
-€26,500
Cash 2025
€732,695
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €832,884 | €1,096,392 | +€263,508 | +31.6% |
| Fixed assets | 21/28 | €281,483 | €247,900 | -€33,583 | -11.9% |
| Tangible fixed assets | 22/27 | €281,483 | €247,900 | -€33,583 | -11.9% |
| Land and buildings | 22 | €231,982 | €209,210 | -€22,772 | -9.8% |
| Plant, machinery and equipment | 23 | €1,580 | €2,786 | +€1,206 | +76.4% |
| Furniture and vehicles | 24 | €47,922 | €35,904 | -€12,018 | -25.1% |
| Current assets | 29/58 | €551,400 | €848,492 | +€297,091 | +53.9% |
| Amounts receivable within one year | 40/41 | €34,316 | €104,501 | +€70,185 | +205% |
| Trade receivables | 40 | €18,659 | €99,102 | +€80,442 | +431% |
| Other amounts receivable | 41 | €15,657 | €5,399 | -€10,257 | -65.5% |
| Current investments | 50/53 | €1,097 | €0 | -€1,097 | -100% |
| Cash at bank and in hand | 54/58 | €507,591 | €732,695 | +€225,103 | +44.3% |
| Deferred charges and accrued income | 490/1 | €8,396 | €11,296 | +€2,900 | +34.5% |
| Total equity and liabilities | 10/49 | €832,884 | €1,096,392 | +€263,508 | +31.6% |
| Equity | 10/15 | €674,796 | €998,076 | +€323,279 | +47.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €662,396 | €985,676 | +€323,279 | +48.8% |
| Tax-exempt reserves | 132 | €56,733 | €29,800 | -€26,933 | -47.5% |
| Distributable reserves | 133 | €605,663 | €955,876 | +€350,212 | +57.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €17,566 | €0 | -€17,566 | -100% |
| Provisions for liabilities and charges | 160/5 | €17,566 | €0 | -€17,566 | -100% |
| Pensions and similar obligations | 160 | €17,566 | €0 | -€17,566 | -100% |
| Amounts payable | 17/49 | €140,521 | €98,316 | -€42,205 | -30.0% |
| Amounts payable within one year | 42/48 | €133,724 | €96,847 | -€36,877 | -27.6% |
| Financial debts | 43 | €23,587 | €0 | -€23,587 | -100% |
| Credit institutions | 430/8 | €23,587 | €0 | -€23,587 | -100% |
| Trade debts | 44 | €53,719 | €39,512 | -€14,207 | -26.4% |
| Suppliers | 440/4 | €53,719 | €39,512 | -€14,207 | -26.4% |
| Taxes, remuneration and social security | 45 | €56,417 | €54,148 | -€2,270 | -4.0% |
| Taxes | 450/3 | €56,417 | €54,148 | -€2,270 | -4.0% |
| Other amounts payable | 47/48 | - | €3,187 | +€3,187 | |
| Accrued charges and deferred income | 492/3 | €6,797 | €1,469 | -€5,328 | -78.4% |
| Non-recurring operating income | 76A | - | €55 | +€55 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,950 | €42,547 | +€2,597 | +6.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€17,566 | -€17,566 | |
| Other operating charges | 640/8 | €4,610 | €3,576 | -€1,034 | -22.4% |
| Gross operating margin | 9900 | €329,472 | €541,085 | +€211,613 | +64.2% |
| Operating profit (loss) | 9901 | €284,911 | €512,528 | +€227,617 | +79.9% |
| Financial income | 75/76B | €298 | €2,256 | +€1,958 | +657% |
| Recurring financial income | 75 | €298 | €2,256 | +€1,958 | +657% |
| Financial charges | 65/66B | €972 | €581 | -€391 | -40.2% |
| Recurring financial charges | 65 | €972 | €581 | -€391 | -40.2% |
| Profit (loss) for the period before taxes | 9903 | €284,237 | €514,202 | +€229,965 | +80.9% |
| Income taxes | 67/77 | €93,101 | €164,423 | +€71,322 | +76.6% |
| Profit (loss) for the period | 9904 | €191,136 | €349,779 | +€158,643 | +83.0% |
| Transfer from tax-exempt reserves | 789 | - | €26,933 | +€26,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €191,136 | €376,712 | +€185,576 | +97.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.