ERIC STANER ARCHITECTE: 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.
ERIC STANER ARCHITECTE
Largest movements
- Receivables within one year +€12,047
up €12,047 (+39.5%), from €30,504 to €42,551
of which Other amounts receivable: +€8,659
- Other debts +€20,000
new in 2025: €20,000
- Profit (loss) carried forward -€12,861
down €12,861 (-69.0%), from €18,643 to €5,782
- Trade debts +€4,607
up €4,607 (+72.4%), from €6,359 to €10,966
- Tax, wage and social debts +€2,615
up €2,615 (+175%), from €1,493 to €4,108
- Accrued charges and deferred income -€1,747
no longer reported in 2025 (was €1,747)
- Gross operating margin -€7,371
down €7,371 (-40.8%), from €18,063 to €10,692
- Taxes -€6,275
down €6,275 (-71.5%), from €8,775 to €2,500
- Financial charges -€228
down €228 (-61.3%), from €372 to €144
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 | €42,818 | €55,116 | +€12,298 | +28.7% |
| Fixed assets | 21/28 | €707 | €540 | -€167 | -23.6% |
| Financial fixed assets | 28 | €707 | €540 | -€167 | -23.6% |
| Current assets | 29/58 | €42,111 | €54,576 | +€12,465 | +29.6% |
| Amounts receivable within one year | 40/41 | €30,504 | €42,551 | +€12,047 | +39.5% |
| Trade receivables | 40 | €12,645 | €16,033 | +€3,388 | +26.8% |
| Other amounts receivable | 41 | €17,859 | €26,518 | +€8,659 | +48.5% |
| Cash at bank and in hand | 54/58 | €11,607 | €12,025 | +€418 | +3.6% |
| Total equity and liabilities | 10/49 | €42,818 | €55,116 | +€12,298 | +28.7% |
| Equity | 10/15 | €32,903 | €20,042 | -€12,861 | -39.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,643 | €5,782 | -€12,861 | -69.0% |
| Amounts payable | 17/49 | €9,915 | €35,074 | +€25,159 | +254% |
| Amounts payable within one year | 42/48 | €8,168 | €35,074 | +€26,906 | +329% |
| Financial debts | 43 | €316 | - | -€316 | |
| Other loans | 439 | €316 | - | -€316 | |
| Trade debts | 44 | €6,359 | €10,966 | +€4,607 | +72.4% |
| Suppliers | 440/4 | €6,359 | €10,966 | +€4,607 | +72.4% |
| Taxes, remuneration and social security | 45 | €1,493 | €4,108 | +€2,615 | +175% |
| Taxes | 450/3 | €1,493 | €4,108 | +€2,615 | +175% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €1,747 | - | -€1,747 | |
| Other operating charges | 640/8 | €1,117 | €950 | -€167 | -15.0% |
| Gross operating margin | 9900 | €18,063 | €10,692 | -€7,371 | -40.8% |
| Operating profit (loss) | 9901 | €16,946 | €9,742 | -€7,204 | -42.5% |
| Financial income | 75/76B | €40 | €41 | +€1 | +2.5% |
| Recurring financial income | 75 | €40 | €41 | +€1 | +2.5% |
| Financial charges | 65/66B | €372 | €144 | -€228 | -61.3% |
| Recurring financial charges | 65 | €372 | €144 | -€228 | -61.3% |
| Profit (loss) for the period before taxes | 9903 | €16,614 | €9,639 | -€6,975 | -42.0% |
| Income taxes | 67/77 | €8,775 | €2,500 | -€6,275 | -71.5% |
| Profit (loss) for the period | 9904 | €7,839 | €7,139 | -€700 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,839 | €7,139 | -€700 | -8.9% |
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 15 October 2026 via checked.be.