EN-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.
EN-architecten
Largest movements
- Receivables within one year -€21,181
down €21,181 (-56.4%), from €37,533 to €16,352
of which Trade receivables: -€21,603
- Cash +€11,373
up €11,373 (+2,443%), from €466 to €11,839
mainly Other debts (+€23,108) and Receivables within one year (+€21,181)
- Tangible fixed assets +€3,940
up €3,940 (+4.0%), from €99,693 to €103,633
of which Furniture and vehicles: +€8,510
- Other debts +€23,108
up €23,108 (+244%), from €9,478 to €32,586
- Reserves -€23,067
down €23,067 (-67.9%), from €33,949 to €10,883
of which Distributable reserves: -€23,067
- Tax, wage and social debts -€7,715
down €7,715 (-66.6%), from €11,583 to €3,867
of which Taxes: -€4,962
- Debts after one year -€7,602
down €7,602 (-9.8%), from €77,210 to €69,607
- Profit (loss) carried forward +€5,472
up €5,472, from -€5,472 to €0
- Gross operating margin +€11,859
up €11,859 (+60.5%), from €19,591 to €31,450
- Taxes +€3,650
up €3,650 (+182%), from €2,004 to €5,654
- Depreciation -€527
down €527 (-6.4%), from €8,214 to €7,687
- Other operating charges -€381
down €381 (-20.1%), from €1,892 to €1,511
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 | €146,931 | €141,138 | -€5,793 | -3.9% |
| Fixed assets | 21/28 | €104,893 | €108,833 | +€3,940 | +3.8% |
| Tangible fixed assets | 22/27 | €99,693 | €103,633 | +€3,940 | +4.0% |
| Land and buildings | 22 | €97,193 | €92,624 | -€4,569 | -4.7% |
| Furniture and vehicles | 24 | €2,500 | €11,009 | +€8,510 | +340% |
| Financial fixed assets | 28 | €5,200 | €5,200 | = | 0.0% |
| Current assets | 29/58 | €42,038 | €32,305 | -€9,733 | -23.2% |
| Amounts receivable within one year | 40/41 | €37,533 | €16,352 | -€21,181 | -56.4% |
| Trade receivables | 40 | €37,435 | €15,832 | -€21,603 | -57.7% |
| Other amounts receivable | 41 | €98 | €520 | +€422 | +431% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €466 | €11,839 | +€11,373 | +2,443% |
| Deferred charges and accrued income | 490/1 | €4,040 | €4,114 | +€74 | +1.8% |
| Total equity and liabilities | 10/49 | €146,931 | €141,138 | -€5,793 | -3.9% |
| Equity | 10/15 | €34,678 | €17,083 | -€17,595 | -50.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €33,949 | €10,883 | -€23,067 | -67.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €32,094 | €9,028 | -€23,067 | -71.9% |
| Profit (loss) carried forward | 14 | -€5,472 | €0 | +€5,472 | |
| Amounts payable | 17/49 | €112,254 | €124,055 | +€11,802 | +10.5% |
| Amounts payable after more than one year | 17 | €77,210 | €69,607 | -€7,602 | -9.8% |
| Financial debts | 170/4 | €77,210 | €69,607 | -€7,602 | -9.8% |
| Amounts payable within one year | 42/48 | €35,044 | €54,448 | +€19,404 | +55.4% |
| Current portion of amounts payable after more than one year | 42 | €7,965 | €7,602 | -€363 | -4.6% |
| Financial debts | 43 | €38 | €38 | = | 0.0% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €38 | €38 | = | 0.0% |
| Trade debts | 44 | €5,981 | €10,355 | +€4,374 | +73.1% |
| Suppliers | 440/4 | €5,981 | €10,355 | +€4,374 | +73.1% |
| Taxes, remuneration and social security | 45 | €11,583 | €3,867 | -€7,715 | -66.6% |
| Taxes | 450/3 | €8,829 | €3,867 | -€4,962 | -56.2% |
| Remuneration and social security | 454/9 | €2,753 | €0 | -€2,753 | -100% |
| Other amounts payable | 47/48 | €9,478 | €32,586 | +€23,108 | +244% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,214 | €7,687 | -€527 | -6.4% |
| Other operating charges | 640/8 | €1,892 | €1,511 | -€381 | -20.1% |
| Non-recurring operating charges | 66A | €276 | €0 | -€276 | -100% |
| Gross operating margin | 9900 | €19,591 | €31,450 | +€11,859 | +60.5% |
| Operating profit (loss) | 9901 | €9,208 | €22,251 | +€13,043 | +142% |
| Financial income | 75/76B | €10 | €7 | -€3 | -27.0% |
| Recurring financial income | 75 | €10 | €7 | -€3 | -27.0% |
| Financial charges | 65/66B | €2,367 | €2,105 | -€261 | -11.0% |
| Recurring financial charges | 65 | €2,367 | €2,105 | -€261 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €6,851 | €20,153 | +€13,302 | +194% |
| Income taxes | 67/77 | €2,004 | €5,654 | +€3,650 | +182% |
| Profit (loss) for the period | 9904 | €4,848 | €14,499 | +€9,651 | +199% |
| Profit (loss) for the period to be appropriated | 9905 | €4,848 | €14,499 | +€9,651 | +199% |
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 29 October 2026 via checked.be.