Cravatte Architecture: 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.
Cravatte Architecture
Largest movements
- Cash +€209,596
up €209,596 (+101%), from €208,008 to €417,604
mainly Net result for the year (+€126,308) and Current investments (+€100,000)
- Current investments -€100,000
down €100,000 (-25.0%), from €400,000 to €300,000
- Deferred charges and accrued income +€10,328
up €10,328 (+242%), from €4,263 to €14,591
- Reserves +€79,700
up €79,700 (+14.1%), from €566,960 to €646,660
of which Distributable reserves: +€79,700
- Other debts +€24,733
up €24,733 (+66.9%), from €36,996 to €61,728
- Debts after one year -€16,463
down €16,463 (-8.1%), from €204,185 to €187,722
- Tax, wage and social debts +€15,800
up €15,800 (+33.0%), from €47,933 to €63,732
of which Remuneration and social security: +€11,469
- Staff costs +€29,026
up €29,026 (+45.7%), from €63,473 to €92,499
- Taxes -€6,013
down €6,013 (-9.4%), from €64,308 to €58,295
- Gross operating margin +€5,959
up €5,959 (+2.1%), from €282,206 to €288,165
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 | €896,769 | €1,002,210 | +€105,441 | +11.8% |
| Fixed assets | 21/28 | €126,350 | €119,879 | -€6,471 | -5.1% |
| Tangible fixed assets | 22/27 | €126,350 | €119,879 | -€6,471 | -5.1% |
| Land and buildings | 22 | €122,301 | €118,251 | -€4,050 | -3.3% |
| Furniture and vehicles | 24 | €4,048 | €1,628 | -€2,421 | -59.8% |
| Current assets | 29/58 | €770,419 | €882,330 | +€111,911 | +14.5% |
| Amounts receivable after more than one year | 29 | €135,000 | €135,000 | = | 0.0% |
| Other amounts receivable | 291 | €135,000 | €135,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €23,148 | €15,136 | -€8,013 | -34.6% |
| Trade receivables | 40 | €23,100 | €15,136 | -€7,964 | -34.5% |
| Other amounts receivable | 41 | €48 | - | -€48 | |
| Current investments | 50/53 | €400,000 | €300,000 | -€100,000 | -25.0% |
| Cash at bank and in hand | 54/58 | €208,008 | €417,604 | +€209,596 | +101% |
| Deferred charges and accrued income | 490/1 | €4,263 | €14,591 | +€10,328 | +242% |
| Total equity and liabilities | 10/49 | €896,769 | €1,002,210 | +€105,441 | +11.8% |
| Equity | 10/15 | €586,339 | €666,048 | +€79,708 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €566,960 | €646,660 | +€79,700 | +14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €565,100 | €644,800 | +€79,700 | +14.1% |
| Profit (loss) carried forward | 14 | €779 | €788 | +€8 | +1.1% |
| Amounts payable | 17/49 | €310,430 | €336,162 | +€25,732 | +8.3% |
| Amounts payable after more than one year | 17 | €204,185 | €187,722 | -€16,463 | -8.1% |
| Financial debts | 170/4 | €204,185 | €187,722 | -€16,463 | -8.1% |
| Amounts payable within one year | 42/48 | €104,492 | €147,791 | +€43,299 | +41.4% |
| Current portion of amounts payable after more than one year | 42 | €16,231 | €16,463 | +€232 | +1.4% |
| Trade debts | 44 | €3,333 | €5,867 | +€2,535 | +76.1% |
| Suppliers | 440/4 | €3,333 | €5,867 | +€2,535 | +76.1% |
| Taxes, remuneration and social security | 45 | €47,933 | €63,732 | +€15,800 | +33.0% |
| Taxes | 450/3 | €32,840 | €37,171 | +€4,331 | +13.2% |
| Remuneration and social security | 454/9 | €15,093 | €26,562 | +€11,469 | +76.0% |
| Other amounts payable | 47/48 | €36,996 | €61,728 | +€24,733 | +66.9% |
| Accrued charges and deferred income | 492/3 | €1,753 | €649 | -€1,104 | -63.0% |
| Remuneration, social security and pensions | 62 | €63,473 | €92,499 | +€29,026 | +45.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,834 | €6,471 | -€2,363 | -26.8% |
| Other operating charges | 640/8 | €4,855 | €4,128 | -€727 | -15.0% |
| Non-recurring operating charges | 66A | €1,384 | - | -€1,384 | |
| Gross operating margin | 9900 | €282,206 | €288,165 | +€5,959 | +2.1% |
| Operating profit (loss) | 9901 | €203,659 | €185,067 | -€18,592 | -9.1% |
| Financial income | 75/76B | €4,443 | €6,357 | +€1,914 | +43.1% |
| Recurring financial income | 75 | €4,443 | €6,357 | +€1,914 | +43.1% |
| Financial charges | 65/66B | €4,058 | €6,821 | +€2,763 | +68.1% |
| Recurring financial charges | 65 | €4,058 | €6,821 | +€2,763 | +68.1% |
| Profit (loss) for the period before taxes | 9903 | €204,044 | €184,603 | -€19,441 | -9.5% |
| Income taxes | 67/77 | €64,308 | €58,295 | -€6,013 | -9.4% |
| Profit (loss) for the period | 9904 | €139,736 | €126,308 | -€13,427 | -9.6% |
| Profit (loss) for the period to be appropriated | 9905 | €139,736 | €126,308 | -€13,427 | -9.6% |
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 24 October 2026 via checked.be.