FENIDI Architects: 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.
FENIDI Architects
Largest movements
- Cash -€11,090
down €11,090 (-8.4%), from €132,075 to €120,985
mainly Contributions, distributions and other (-€70,000)
- Tangible fixed assets -€9,082
down €9,082 (-91.1%), from €9,968 to €886
- Reserves -€43,162
down €43,162 (-39.4%), from €109,596 to €66,434
- Other debts +€16,886
up €16,886 (+28.3%), from €59,669 to €76,555
- Tax, wage and social debts +€2,779
up €2,779 (+288%), from €964 to €3,744
of which Taxes: +€3,271
- Trade debts +€2,062
up €2,062 (+96.6%), from €2,133 to €4,195
- Gross operating margin +€15,067
up €15,067 (+49.1%), from €30,678 to €45,745
- Taxes +€3,214
up €3,214 (+57.7%), from €5,569 to €8,783
- Depreciation -€2,779
down €2,779 (-23.4%), from €11,861 to €9,082
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 | €177,395 | €156,166 | -€21,229 | -12.0% |
| Fixed assets | 21/28 | €11,738 | €2,656 | -€9,082 | -77.4% |
| Tangible fixed assets | 22/27 | €9,968 | €886 | -€9,082 | -91.1% |
| Furniture and vehicles | 24 | €9,968 | €886 | -€9,082 | -91.1% |
| Financial fixed assets | 28 | €1,770 | €1,770 | = | 0.0% |
| Current assets | 29/58 | €165,657 | €153,510 | -€12,147 | -7.3% |
| Amounts receivable within one year | 40/41 | €31,306 | €30,684 | -€622 | -2.0% |
| Trade receivables | 40 | €20,659 | €24,484 | +€3,824 | +18.5% |
| Other amounts receivable | 41 | €10,647 | €6,200 | -€4,446 | -41.8% |
| Cash at bank and in hand | 54/58 | €132,075 | €120,985 | -€11,090 | -8.4% |
| Deferred charges and accrued income | 490/1 | €2,276 | €1,841 | -€435 | -19.1% |
| Total equity and liabilities | 10/49 | €177,395 | €156,166 | -€21,229 | -12.0% |
| Equity | 10/15 | €114,596 | €71,434 | -€43,162 | -37.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €109,596 | €66,434 | -€43,162 | -39.4% |
| Distributable reserves | 133 | €109,596 | €66,434 | -€43,162 | -39.4% |
| Amounts payable | 17/49 | €62,799 | €84,732 | +€21,933 | +34.9% |
| Amounts payable within one year | 42/48 | €62,767 | €84,494 | +€21,727 | +34.6% |
| Trade debts | 44 | €2,133 | €4,195 | +€2,062 | +96.6% |
| Suppliers | 440/4 | €2,133 | €4,195 | +€2,062 | +96.6% |
| Taxes, remuneration and social security | 45 | €964 | €3,744 | +€2,779 | +288% |
| Taxes | 450/3 | €473 | €3,744 | +€3,271 | +692% |
| Remuneration and social security | 454/9 | €491 | - | -€491 | |
| Other amounts payable | 47/48 | €59,669 | €76,555 | +€16,886 | +28.3% |
| Accrued charges and deferred income | 492/3 | €32 | €238 | +€206 | +648% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,861 | €9,082 | -€2,779 | -23.4% |
| Other operating charges | 640/8 | €1,146 | €993 | -€153 | -13.4% |
| Gross operating margin | 9900 | €30,678 | €45,745 | +€15,067 | +49.1% |
| Operating profit (loss) | 9901 | €17,671 | €35,670 | +€17,999 | +102% |
| Financial income | 75/76B | €722 | €424 | -€299 | -41.4% |
| Recurring financial income | 75 | €722 | €424 | -€299 | -41.4% |
| Financial charges | 65/66B | €526 | €473 | -€54 | -10.2% |
| Recurring financial charges | 65 | €526 | €473 | -€54 | -10.2% |
| Profit (loss) for the period before taxes | 9903 | €17,867 | €35,621 | +€17,754 | +99.4% |
| Income taxes | 67/77 | €5,569 | €8,783 | +€3,214 | +57.7% |
| Profit (loss) for the period | 9904 | €12,298 | €26,838 | +€14,540 | +118% |
| Profit (loss) for the period to be appropriated | 9905 | €12,298 | €26,838 | +€14,540 | +118% |
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 27 October 2026 via checked.be.