COODE Architecten: 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.
COODE Architecten
Largest movements
- Cash -€73,090
down €73,090 (-40.9%), from €178,712 to €105,622
mainly Deferred charges and accrued income (-€61,578) and Trade debts (-€47,751)
- Deferred charges and accrued income +€61,578
new in 2025: €61,578
- Receivables within one year -€27,920
down €27,920 (-30.4%), from €91,703 to €63,783
of which Trade receivables: -€26,174
- Tangible fixed assets -€6,974
down €6,974 (-51.4%), from €13,577 to €6,603
of which Other tangible fixed assets: -€5,498
- Trade debts -€47,751
down €47,751 (-51.4%), from €92,936 to €45,186
- Profit (loss) carried forward +€7,864
up €7,864 (+7.1%), from €110,609 to €118,472
- Tax, wage and social debts -€6,518
down €6,518 (-37.5%), from €17,390 to €10,872
of which Taxes: -€6,518
- Gross operating margin -€19,313
down €19,313 (-29.9%), from €64,593 to €45,280
- Depreciation -€4,358
down €4,358 (-38.5%), from €11,331 to €6,974
- Taxes -€4,276
down €4,276 (-30.8%), from €13,890 to €9,614
- Write-downs -€2,000
no longer reported in 2025 (was €2,000)
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 | €283,992 | €237,587 | -€46,405 | -16.3% |
| Fixed assets | 21/28 | €13,577 | €6,603 | -€6,974 | -51.4% |
| Tangible fixed assets | 22/27 | €13,577 | €6,603 | -€6,974 | -51.4% |
| Furniture and vehicles | 24 | €3,050 | €1,574 | -€1,476 | -48.4% |
| Other tangible fixed assets | 26 | €10,527 | €5,029 | -€5,498 | -52.2% |
| Current assets | 29/58 | €270,415 | €230,983 | -€39,432 | -14.6% |
| Amounts receivable within one year | 40/41 | €91,703 | €63,783 | -€27,920 | -30.4% |
| Trade receivables | 40 | €87,276 | €61,102 | -€26,174 | -30.0% |
| Other amounts receivable | 41 | €4,427 | €2,682 | -€1,746 | -39.4% |
| Cash at bank and in hand | 54/58 | €178,712 | €105,622 | -€73,090 | -40.9% |
| Deferred charges and accrued income | 490/1 | - | €61,578 | +€61,578 | |
| Total equity and liabilities | 10/49 | €283,992 | €237,587 | -€46,405 | -16.3% |
| Equity | 10/15 | €118,665 | €126,529 | +€7,864 | +6.6% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €110,609 | €118,472 | +€7,864 | +7.1% |
| Amounts payable | 17/49 | €165,327 | €111,058 | -€54,269 | -32.8% |
| Amounts payable within one year | 42/48 | €130,327 | €76,058 | -€54,269 | -41.6% |
| Trade debts | 44 | €92,936 | €45,186 | -€47,751 | -51.4% |
| Suppliers | 440/4 | €92,936 | €45,186 | -€47,751 | -51.4% |
| Taxes, remuneration and social security | 45 | €17,390 | €10,872 | -€6,518 | -37.5% |
| Taxes | 450/3 | €15,390 | €8,872 | -€6,518 | -42.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €20,000 | €20,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €35,000 | €35,000 | = | 0.0% |
| Non-recurring operating income | 76A | €2,450 | - | -€2,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,331 | €6,974 | -€4,358 | -38.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,000 | - | -€2,000 | |
| Other operating charges | 640/8 | €779 | €536 | -€242 | -31.1% |
| Gross operating margin | 9900 | €64,593 | €45,280 | -€19,313 | -29.9% |
| Operating profit (loss) | 9901 | €50,483 | €37,770 | -€12,713 | -25.2% |
| Financial income | 75/76B | €129 | €135 | +€6 | +4.7% |
| Recurring financial income | 75 | €129 | €135 | +€6 | +4.7% |
| Financial charges | 65/66B | €438 | €427 | -€10 | -2.4% |
| Recurring financial charges | 65 | €438 | €427 | -€10 | -2.4% |
| Profit (loss) for the period before taxes | 9903 | €50,174 | €37,478 | -€12,697 | -25.3% |
| Income taxes | 67/77 | €13,890 | €9,614 | -€4,276 | -30.8% |
| Profit (loss) for the period | 9904 | €36,284 | €27,864 | -€8,420 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,284 | €27,864 | -€8,420 | -23.2% |
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 19 October 2026 via checked.be.