ENVICOM: what changed
Two fiscal 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.
What changed
ENVICOM
NACE 71.111, Activities of building architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€155
2024 · €30,692-€30,537
Equity
€750,294
2024 · €750,139+€155
Cash
€13,467
2024 · €16,934-€3,467
Balance sheet total
€1.1m
2024 · €1.2m-€87,477
Largest movements
Assets
- Receivables after one year -€150,000
down €150,000 (-31.9%), from €470,000 to €320,000
- Receivables within one year +€72,789
up €72,789 (+13.0%), from €560,689 to €633,478
of which Other amounts receivable: +€61,074
Equity and liabilities
- Other debts -€89,263
down €89,263 (-63.0%), from €141,670 to €52,407
Income statement
- Taxes -€165,700
down €165,700 (-82.1%), from €201,857 to €36,157
- Gross operating margin -€31,838
down €31,838 (-57.7%), from €55,166 to €23,328
- Financial charges -€5,681
down €5,681 (-86.4%), from €6,575 to €893
- Financial income +€965
up €965 (+4.8%), from €20,046 to €21,011
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.
Result 2024
€30,692
Gross operating margin
-€31,838
Depreciation
-€0
Other operating charges
-€442
Financial income
+€965
Financial charges
+€5,681
Taxes
+€165,700
Deferred taxes and other
-€170,603
Result 2025
€155
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.
From operations
-€3,467
Investment
€0
Financing
€0
Cash 2024
€16,934
From operations (derived)
-€3,467
Net result for the year
+€155
Depreciation
+€5,243
Receivables after one year
+€150,000
Receivables within one year
-€72,789
Deferred charges and accrued income
+€1,555
Trade debts
-€984
Tax, wage and social debts
-€3,749
Advances received
+€6,364
Other debts
-€89,263
Cash 2025
€13,467
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,160,715 | €1,073,238 | -€87,477 | -7.5% |
| Fixed assets | 21/28 | €90,526 | €85,282 | -€5,243 | -5.8% |
| Tangible fixed assets | 22/27 | €90,526 | €85,282 | -€5,243 | -5.8% |
| Land and buildings | 22 | €86,165 | €81,265 | -€4,900 | -5.7% |
| Furniture and vehicles | 24 | €2,861 | €2,517 | -€343 | -12.0% |
| Other tangible fixed assets | 26 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €1,070,189 | €987,955 | -€82,234 | -7.7% |
| Amounts receivable after more than one year | 29 | €470,000 | €320,000 | -€150,000 | -31.9% |
| Other amounts receivable | 291 | €470,000 | €320,000 | -€150,000 | -31.9% |
| Amounts receivable within one year | 40/41 | €560,689 | €633,478 | +€72,789 | +13.0% |
| Trade receivables | 40 | €25,027 | €36,742 | +€11,715 | +46.8% |
| Other amounts receivable | 41 | €535,662 | €596,736 | +€61,074 | +11.4% |
| Cash at bank and in hand | 54/58 | €16,934 | €13,467 | -€3,467 | -20.5% |
| Deferred charges and accrued income | 490/1 | €22,566 | €21,010 | -€1,555 | -6.9% |
| Total equity and liabilities | 10/49 | €1,160,715 | €1,073,238 | -€87,477 | -7.5% |
| Equity | 10/15 | €750,139 | €750,294 | +€155 | 0.0% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €688,139 | €688,139 | = | 0.0% |
| Non-distributable reserves | 130/1 | €59,200 | €59,200 | = | 0.0% |
| Legal reserve | 130 | €59,200 | €59,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €628,939 | €628,939 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €155 | +€155 | |
| Provisions and deferred taxes | 16 | €0 | - | = | |
| Deferred taxes | 168 | €0 | - | = | |
| Amounts payable | 17/49 | €410,576 | €322,944 | -€87,632 | -21.3% |
| Amounts payable within one year | 42/48 | €410,576 | €322,944 | -€87,632 | -21.3% |
| Trade debts | 44 | €52,801 | €51,817 | -€984 | -1.9% |
| Suppliers | 440/4 | €52,801 | €51,817 | -€984 | -1.9% |
| Advances received on contracts in progress | 46 | - | €6,364 | +€6,364 | |
| Taxes, remuneration and social security | 45 | €216,106 | €212,357 | -€3,749 | -1.7% |
| Taxes | 450/3 | €216,106 | €212,357 | -€3,749 | -1.7% |
| Other amounts payable | 47/48 | €141,670 | €52,407 | -€89,263 | -63.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,243 | €5,243 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,448 | €1,890 | +€442 | +30.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €55,166 | €23,328 | -€31,838 | -57.7% |
| Operating profit (loss) | 9901 | €48,475 | €16,194 | -€32,280 | -66.6% |
| Financial income | 75/76B | €20,046 | €21,011 | +€965 | +4.8% |
| Recurring financial income | 75 | €20,046 | €21,011 | +€965 | +4.8% |
| Financial charges | 65/66B | €6,575 | €893 | -€5,681 | -86.4% |
| Recurring financial charges | 65 | €6,575 | €893 | -€5,681 | -86.4% |
| Profit (loss) for the period before taxes | 9903 | €61,946 | €36,312 | -€25,634 | -41.4% |
| Transfer from deferred taxes | 780 | €170,603 | €0 | -€170,603 | -100.0% |
| Income taxes | 67/77 | €201,857 | €36,157 | -€165,700 | -82.1% |
| Profit (loss) for the period | 9904 | €30,692 | €155 | -€30,537 | -99.5% |
| Transfer from tax-exempt reserves | 789 | €511,809 | €0 | -€511,809 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €542,501 | €155 | -€542,346 | -100.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.