E2 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.
E2 architecture
Largest movements
- Cash +€51,700
up €51,700 (+49.6%), from €104,225 to €155,925
mainly Trade debts (+€24,328) and Tax, wage and social debts (+€17,278)
- Receivables within one year -€10,691
down €10,691 (-18.4%), from €58,078 to €47,387
of which Trade receivables: -€9,262
- Deferred charges and accrued income +€7,232
up €7,232 (+279%), from €2,593 to €9,825
- Tangible fixed assets -€6,981
down €6,981 (-22.7%), from €30,732 to €23,751
of which Furniture and vehicles: -€4,675
- Trade debts +€24,328
up €24,328 (+27.6%), from €88,071 to €112,400
- Tax, wage and social debts +€17,278
up €17,278 (+478%), from €3,614 to €20,892
of which Taxes: +€11,229
- Gross operating margin +€12,157
up €12,157 (+29.7%), from €40,985 to €53,142
- Staff costs +€10,592
up €10,592 (+32.0%), from €33,057 to €43,649
- Depreciation +€1,426
up €1,426 (+19.6%), from €7,276 to €8,703
- Financial income +€972
up €972 (+612%), from €159 to €1,131
- Other operating charges +€609
up €609 (+136%), from €446 to €1,056
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 | €195,627 | €236,888 | +€41,261 | +21.1% |
| Fixed assets | 21/28 | €30,732 | €23,751 | -€6,981 | -22.7% |
| Tangible fixed assets | 22/27 | €30,732 | €23,751 | -€6,981 | -22.7% |
| Furniture and vehicles | 24 | €15,009 | €10,333 | -€4,675 | -31.2% |
| Other tangible fixed assets | 26 | €15,723 | €13,417 | -€2,305 | -14.7% |
| Current assets | 29/58 | €164,896 | €213,137 | +€48,241 | +29.3% |
| Amounts receivable within one year | 40/41 | €58,078 | €47,387 | -€10,691 | -18.4% |
| Trade receivables | 40 | €56,064 | €46,802 | -€9,262 | -16.5% |
| Other amounts receivable | 41 | €2,014 | €585 | -€1,429 | -70.9% |
| Cash at bank and in hand | 54/58 | €104,225 | €155,925 | +€51,700 | +49.6% |
| Deferred charges and accrued income | 490/1 | €2,593 | €9,825 | +€7,232 | +279% |
| Total equity and liabilities | 10/49 | €195,627 | €236,888 | +€41,261 | +21.1% |
| Equity | 10/15 | €103,263 | €103,354 | +€91 | +0.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €77,000 | €77,000 | = | 0.0% |
| Distributable reserves | 133 | €77,000 | €77,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,263 | €6,354 | +€91 | +1.5% |
| Amounts payable | 17/49 | €92,364 | €133,533 | +€41,169 | +44.6% |
| Amounts payable within one year | 42/48 | €92,364 | €133,483 | +€41,119 | +44.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €88,071 | €112,400 | +€24,328 | +27.6% |
| Suppliers | 440/4 | €88,071 | €112,400 | +€24,328 | +27.6% |
| Taxes, remuneration and social security | 45 | €3,614 | €20,892 | +€17,278 | +478% |
| Taxes | 450/3 | €21 | €11,250 | +€11,229 | +53,908% |
| Remuneration and social security | 454/9 | €3,593 | €9,642 | +€6,049 | +168% |
| Other amounts payable | 47/48 | €679 | €191 | -€488 | -71.9% |
| Accrued charges and deferred income | 492/3 | - | €51 | +€51 | |
| Remuneration, social security and pensions | 62 | €33,057 | €43,649 | +€10,592 | +32.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,276 | €8,703 | +€1,426 | +19.6% |
| Other operating charges | 640/8 | €446 | €1,056 | +€609 | +136% |
| Gross operating margin | 9900 | €40,985 | €53,142 | +€12,157 | +29.7% |
| Operating profit (loss) | 9901 | €206 | -€265 | -€471 | |
| Financial income | 75/76B | €159 | €1,131 | +€972 | +612% |
| Recurring financial income | 75 | €159 | €1,131 | +€972 | +612% |
| Financial charges | 65/66B | €176 | €274 | +€98 | +55.5% |
| Recurring financial charges | 65 | €176 | €274 | +€98 | +55.5% |
| Profit (loss) for the period before taxes | 9903 | €189 | €591 | +€403 | +214% |
| Income taxes | 67/77 | €10 | €500 | +€490 | +4,794% |
| Profit (loss) for the period | 9904 | €178 | €91 | -€87 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €178 | €91 | -€87 | -48.8% |
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 21 October 2026 via checked.be.