FORMAAT 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.
FORMAAT architecten
Largest movements
- Receivables within one year -€18,526
down €18,526 (-38.4%), from €48,215 to €29,689
of which Trade receivables: -€15,293
- Cash +€10,408
up €10,408 (+32.9%), from €31,602 to €42,010
mainly Net result for the year (+€54,073) and Other debts (+€22,883)
- Intangible fixed assets -€3,659
no longer reported in 2025 (was €3,659)
- Tangible fixed assets -€2,873
down €2,873 (-27.5%), from €10,462 to €7,589
of which Furniture and vehicles: -€2,294
- Profit (loss) carried forward -€35,745
down €35,745 (-94.3%), from €37,921 to €2,176
- Other debts +€22,883
up €22,883 (+74.7%), from €30,650 to €53,533
- Short-term financial debts +€2,610
up €2,610 (+52,205%), from €5 to €2,615
- Tax, wage and social debts -€1,807
down €1,807 (-16.7%), from €10,850 to €9,043
- Trade debts -€1,753
down €1,753 (-18.0%), from €9,728 to €7,975
- Gross operating margin +€10,318
up €10,318 (+16.5%), from €62,640 to €72,959
- Depreciation -€5,781
down €5,781 (-47.0%), from €12,312 to €6,531
- Financial income +€5,572
up €5,572 (+6,562%), from €85 to €5,656
- Taxes +€4,986
up €4,986 (+42.4%), from €11,767 to €16,753
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 | €95,842 | €81,342 | -€14,500 | -15.1% |
| Fixed assets | 21/28 | €14,121 | €7,589 | -€6,531 | -46.3% |
| Intangible fixed assets | 21 | €3,659 | - | -€3,659 | |
| Tangible fixed assets | 22/27 | €10,462 | €7,589 | -€2,873 | -27.5% |
| Land and buildings | 22 | €4,892 | €4,313 | -€578 | -11.8% |
| Furniture and vehicles | 24 | €5,570 | €3,276 | -€2,294 | -41.2% |
| Current assets | 29/58 | €81,722 | €73,753 | -€7,968 | -9.8% |
| Amounts receivable within one year | 40/41 | €48,215 | €29,689 | -€18,526 | -38.4% |
| Trade receivables | 40 | €44,982 | €29,689 | -€15,293 | -34.0% |
| Other amounts receivable | 41 | €3,233 | - | -€3,233 | |
| Cash at bank and in hand | 54/58 | €31,602 | €42,010 | +€10,408 | +32.9% |
| Deferred charges and accrued income | 490/1 | €1,905 | €2,055 | +€150 | +7.9% |
| Total equity and liabilities | 10/49 | €95,842 | €81,342 | -€14,500 | -15.1% |
| Equity | 10/15 | €43,921 | €8,176 | -€35,745 | -81.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,921 | €2,176 | -€35,745 | -94.3% |
| Amounts payable | 17/49 | €51,921 | €73,166 | +€21,245 | +40.9% |
| Amounts payable within one year | 42/48 | €51,921 | €73,166 | +€21,245 | +40.9% |
| Current portion of amounts payable after more than one year | 42 | €688 | - | -€688 | |
| Financial debts | 43 | €5 | €2,615 | +€2,610 | +52,205% |
| Credit institutions | 430/8 | €5 | €2,615 | +€2,610 | +52,205% |
| Trade debts | 44 | €9,728 | €7,975 | -€1,753 | -18.0% |
| Suppliers | 440/4 | €9,728 | €7,975 | -€1,753 | -18.0% |
| Taxes, remuneration and social security | 45 | €10,850 | €9,043 | -€1,807 | -16.7% |
| Taxes | 450/3 | €10,850 | €9,043 | -€1,807 | -16.7% |
| Other amounts payable | 47/48 | €30,650 | €53,533 | +€22,883 | +74.7% |
| Non-recurring operating income | 76A | - | €4,719 | +€4,719 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,312 | €6,531 | -€5,781 | -47.0% |
| Other operating charges | 640/8 | €1,266 | €1,089 | -€177 | -14.0% |
| Non-recurring operating charges | 66A | €1,740 | - | -€1,740 | |
| Gross operating margin | 9900 | €62,640 | €72,959 | +€10,318 | +16.5% |
| Operating profit (loss) | 9901 | €47,323 | €65,339 | +€18,015 | +38.1% |
| Financial income | 75/76B | €85 | €5,656 | +€5,572 | +6,562% |
| Recurring financial income | 75 | €85 | €5,656 | +€5,572 | +6,562% |
| Financial charges | 65/66B | €467 | €169 | -€298 | -63.8% |
| Recurring financial charges | 65 | €467 | €169 | -€298 | -63.8% |
| Profit (loss) for the period before taxes | 9903 | €46,941 | €70,826 | +€23,885 | +50.9% |
| Income taxes | 67/77 | €11,767 | €16,753 | +€4,986 | +42.4% |
| Profit (loss) for the period | 9904 | €35,174 | €54,073 | +€18,899 | +53.7% |
| Profit (loss) for the period to be appropriated | 9905 | €35,174 | €54,073 | +€18,899 | +53.7% |
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 18 October 2026 via checked.be.