FACTOR 3 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.
FACTOR 3 ARCHITECTEN
Largest movements
- Receivables within one year +€31,889
up €31,889 (+21.6%), from €147,684 to €179,573
of which Other amounts receivable: +€29,506
- Tangible fixed assets -€5,117
down €5,117 (-60.5%), from €8,464 to €3,347
of which Leasing and similar rights: -€5,651
- Other debts +€19,803
up €19,803 (+15.7%), from €126,122 to €145,925
- Reserves +€14,324
new in 2025: €14,324
- Trade debts -€8,390
down €8,390 (-74.9%), from €11,206 to €2,816
- Current portion of long-term debt -€5,714
no longer reported in 2025 (was €5,714)
- Profit (loss) carried forward +€3,335
no longer reported in 2025 (was -€3,335)
- Gross operating margin +€47,789
up €47,789, from -€24,774 to €23,015
- Financial income -€4,962
down €4,962 (-32.6%), from €15,218 to €10,256
- Depreciation -€3,604
down €3,604 (-30.4%), from €11,872 to €8,268
- Staff costs -€3,333
down €3,333 (-46.6%), from €7,150 to €3,817
- Financial charges +€811
up €811 (+92.7%), from €874 to €1,685
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 | €163,617 | €188,083 | +€24,466 | +15.0% |
| Fixed assets | 21/28 | €8,464 | €3,347 | -€5,117 | -60.5% |
| Tangible fixed assets | 22/27 | €8,464 | €3,347 | -€5,117 | -60.5% |
| Land and buildings | 22 | €2,217 | €1,478 | -€739 | -33.3% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €596 | €1,869 | +€1,273 | +214% |
| Leasing and similar rights | 25 | €5,651 | - | -€5,651 | |
| Current assets | 29/58 | €155,153 | €184,736 | +€29,583 | +19.1% |
| Amounts receivable within one year | 40/41 | €147,684 | €179,573 | +€31,889 | +21.6% |
| Trade receivables | 40 | €10,945 | €13,328 | +€2,383 | +21.8% |
| Other amounts receivable | 41 | €136,739 | €166,246 | +€29,506 | +21.6% |
| Cash at bank and in hand | 54/58 | €2,143 | €798 | -€1,345 | -62.8% |
| Deferred charges and accrued income | 490/1 | €5,325 | €4,365 | -€960 | -18.0% |
| Total equity and liabilities | 10/49 | €163,617 | €188,083 | +€24,466 | +15.0% |
| Equity | 10/15 | €15,265 | €32,924 | +€17,659 | +116% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €14,324 | +€14,324 | |
| Distributable reserves | 133 | - | €14,324 | +€14,324 | |
| Profit (loss) carried forward | 14 | -€3,335 | - | +€3,335 | |
| Amounts payable | 17/49 | €148,352 | €155,160 | +€6,808 | +4.6% |
| Amounts payable within one year | 42/48 | €148,352 | €155,160 | +€6,808 | +4.6% |
| Current portion of amounts payable after more than one year | 42 | €5,714 | - | -€5,714 | |
| Trade debts | 44 | €11,206 | €2,816 | -€8,390 | -74.9% |
| Suppliers | 440/4 | €11,206 | €2,816 | -€8,390 | -74.9% |
| Taxes, remuneration and social security | 45 | €5,310 | €6,419 | +€1,109 | +20.9% |
| Taxes | 450/3 | €2,734 | €6,419 | +€3,685 | +135% |
| Remuneration and social security | 454/9 | €2,575 | - | -€2,575 | |
| Other amounts payable | 47/48 | €126,122 | €145,925 | +€19,803 | +15.7% |
| Remuneration, social security and pensions | 62 | €7,150 | €3,817 | -€3,333 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,872 | €8,268 | -€3,604 | -30.4% |
| Other operating charges | 640/8 | €1,890 | €1,537 | -€353 | -18.7% |
| Gross operating margin | 9900 | -€24,774 | €23,015 | +€47,789 | |
| Operating profit (loss) | 9901 | -€45,686 | €9,393 | +€55,079 | |
| Financial income | 75/76B | €15,218 | €10,256 | -€4,962 | -32.6% |
| Recurring financial income | 75 | €15,218 | €10,256 | -€4,962 | -32.6% |
| Financial charges | 65/66B | €874 | €1,685 | +€811 | +92.7% |
| Recurring financial charges | 65 | €874 | €1,685 | +€811 | +92.7% |
| Profit (loss) for the period before taxes | 9903 | -€31,342 | €17,964 | +€49,306 | |
| Income taxes | 67/77 | €486 | €306 | -€180 | -37.0% |
| Profit (loss) for the period | 9904 | -€31,827 | €17,659 | +€49,486 | |
| Profit (loss) for the period to be appropriated | 9905 | -€31,827 | €17,659 | +€49,486 |
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.