ENTER 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.
ENTER ARCHITECTURE
Largest movements
- Receivables within one year -€17,953
down €17,953 (-35.0%), from €51,350 to €33,398
of which Trade receivables: -€16,217
- Cash -€9,295
no longer reported in 2025 (was €9,295)
mainly Net result for the year (-€12,972) and Trade debts (-€11,615)
- Profit (loss) carried forward -€12,972
down €12,972 (-26.6%), from -€48,741 to -€61,713
- Trade debts -€11,615
down €11,615 (-91.0%), from €12,770 to €1,155
- Tax, wage and social debts -€2,126
down €2,126 (-88.3%), from €2,407 to €280
- Gross operating margin -€13,423
down €13,423, from €118 to -€13,304
- Financial income -€3,386
down €3,386 (-64.6%), from €5,239 to €1,853
- Other operating charges +€196
up €196 (+38.8%), from €505 to €701
- Financial charges +€154
up €154 (+166.6%), from €93 to €247
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 | €61,094 | €34,457 | -€26,637 | -43.6% |
| Fixed assets | 21/28 | €449 | €1,059 | +€611 | +136.2% |
| Tangible fixed assets | 22/27 | €449 | €1,059 | +€611 | +136.2% |
| Furniture and vehicles | 24 | €449 | €1,059 | +€611 | +136.2% |
| Current assets | 29/58 | €60,645 | €33,398 | -€27,248 | -44.9% |
| Amounts receivable within one year | 40/41 | €51,350 | €33,398 | -€17,953 | -35.0% |
| Trade receivables | 40 | €18,628 | €2,411 | -€16,217 | -87.1% |
| Other amounts receivable | 41 | €32,722 | €30,986 | -€1,736 | -5.3% |
| Cash at bank and in hand | 54/58 | €9,295 | - | -€9,295 | |
| Total equity and liabilities | 10/49 | €61,094 | €34,457 | -€26,637 | -43.6% |
| Equity | 10/15 | €45,759 | €32,787 | -€12,972 | -28.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €82,100 | €82,100 | = | 0.0% |
| Distributable reserves | 133 | €82,100 | €82,100 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,741 | -€61,713 | -€12,972 | -26.6% |
| Amounts payable | 17/49 | €15,335 | €1,670 | -€13,664 | -89.1% |
| Amounts payable within one year | 42/48 | €15,177 | €1,630 | -€13,547 | -89.3% |
| Financial debts | 43 | - | €194 | +€194 | |
| Credit institutions | 430/8 | - | €194 | +€194 | |
| Trade debts | 44 | €12,770 | €1,155 | -€11,615 | -91.0% |
| Suppliers | 440/4 | €12,770 | €1,155 | -€11,615 | -91.0% |
| Taxes, remuneration and social security | 45 | €2,407 | €280 | -€2,126 | -88.3% |
| Taxes | 450/3 | €2,407 | €280 | -€2,126 | -88.3% |
| Accrued charges and deferred income | 492/3 | €158 | €40 | -€117 | -74.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €372 | €432 | +€60 | +16.1% |
| Other operating charges | 640/8 | €505 | €701 | +€196 | +38.8% |
| Gross operating margin | 9900 | €118 | -€13,304 | -€13,423 | |
| Operating profit (loss) | 9901 | -€759 | -€14,438 | -€13,679 | -1801.5% |
| Financial income | 75/76B | €5,239 | €1,853 | -€3,386 | -64.6% |
| Recurring financial income | 75 | €5,239 | €1,853 | -€3,386 | -64.6% |
| Financial charges | 65/66B | €93 | €247 | +€154 | +166.6% |
| Recurring financial charges | 65 | €93 | €247 | +€154 | +166.6% |
| Profit (loss) for the period before taxes | 9903 | €4,387 | -€12,831 | -€17,219 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €4,248 | -€12,972 | -€17,220 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,248 | -€12,972 | -€17,220 |
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 9 October 2026 via checked.be.