Content 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.
Content Architects
Largest movements
- Cash -€167,047
down €167,047 (-69.3%), from €240,933 to €73,886
mainly Trade debts (-€124,541) and Current investments (-€60,141)
- Current investments +€60,141
new in 2025: €60,141
- Receivables within one year -€12,659
down €12,659 (-16.6%), from €76,442 to €63,783
of which Other amounts receivable: -€13,310
- Trade debts -€124,541
down €124,541 (-53.8%), from €231,334 to €106,792
- Reserves +€11,107
up €11,107 (+18.5%), from €60,000 to €71,107
- Tax, wage and social debts -€5,616
down €5,616 (-37.3%), from €15,060 to €9,444
- Gross operating margin -€93,800
down €93,800 (-96.6%), from €97,100 to €3,300
- Write-downs -€31,342
down €31,342, from €19,780 to -€11,562
- Taxes -€12,030
down €12,030 (-79.9%), from €15,060 to €3,030
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 | €318,993 | €200,943 | -€118,051 | -37.0% |
| Fixed assets | 21/28 | €1,618 | €850 | -€768 | -47.5% |
| Tangible fixed assets | 22/27 | €1,118 | €350 | -€768 | -68.7% |
| Furniture and vehicles | 24 | €1,118 | €350 | -€768 | -68.7% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €317,375 | €200,092 | -€117,283 | -37.0% |
| Amounts receivable within one year | 40/41 | €76,442 | €63,783 | -€12,659 | -16.6% |
| Trade receivables | 40 | €63,059 | €63,710 | +€651 | +1.0% |
| Other amounts receivable | 41 | €13,383 | €73 | -€13,310 | -99.5% |
| Current investments | 50/53 | - | €60,141 | +€60,141 | |
| Cash at bank and in hand | 54/58 | €240,933 | €73,886 | -€167,047 | -69.3% |
| Deferred charges and accrued income | 490/1 | - | €2,282 | +€2,282 | |
| Total equity and liabilities | 10/49 | €318,993 | €200,943 | -€118,051 | -37.0% |
| Equity | 10/15 | €72,600 | €83,707 | +€11,107 | +15.3% |
| Contributions | 10/11 | €12,600 | €12,600 | = | 0.0% |
| Reserves | 13 | €60,000 | €71,107 | +€11,107 | +18.5% |
| Distributable reserves | 133 | €60,000 | €71,107 | +€11,107 | +18.5% |
| Amounts payable | 17/49 | €246,393 | €117,236 | -€129,157 | -52.4% |
| Amounts payable within one year | 42/48 | €246,393 | €116,236 | -€130,157 | -52.8% |
| Trade debts | 44 | €231,334 | €106,792 | -€124,541 | -53.8% |
| Suppliers | 440/4 | €231,334 | €106,792 | -€124,541 | -53.8% |
| Taxes, remuneration and social security | 45 | €15,060 | €9,444 | -€5,616 | -37.3% |
| Taxes | 450/3 | €15,060 | €9,444 | -€5,616 | -37.3% |
| Accrued charges and deferred income | 492/3 | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,185 | €768 | -€418 | -35.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €19,780 | -€11,562 | -€31,342 | |
| Other operating charges | 640/8 | €1,009 | €477 | -€532 | -52.7% |
| Gross operating margin | 9900 | €97,100 | €3,300 | -€93,800 | -96.6% |
| Operating profit (loss) | 9901 | €75,126 | €13,617 | -€61,509 | -81.9% |
| Financial income | 75/76B | €22 | €694 | +€672 | +3074.0% |
| Recurring financial income | 75 | €22 | €694 | +€672 | +3074.0% |
| Financial charges | 65/66B | €88 | €174 | +€86 | +97.6% |
| Recurring financial charges | 65 | €88 | €174 | +€86 | +97.6% |
| Profit (loss) for the period before taxes | 9903 | €75,060 | €14,137 | -€60,923 | -81.2% |
| Income taxes | 67/77 | €15,060 | €3,030 | -€12,030 | -79.9% |
| Profit (loss) for the period | 9904 | €60,000 | €11,107 | -€48,893 | -81.5% |
| Profit (loss) for the period to be appropriated | 9905 | €60,000 | €11,107 | -€48,893 | -81.5% |
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 11 October 2026 via checked.be.