FORMATARCHITECTEN: 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.
FORMATARCHITECTEN
Largest movements
- Cash -€176,424
down €176,424 (-44.1%), from €399,818 to €223,394
mainly Contributions, distributions and other (-€261,200) and Investment in fixed assets (net) (-€230,945)
- Tangible fixed assets +€155,697
up €155,697 (+76.1%), from €204,574 to €360,271
of which Land and buildings: +€188,076
- Deferred charges and accrued income +€9,273
up €9,273 (+98.5%), from €9,416 to €18,689
- Other debts +€70,316
up €70,316 (+58.6%), from €120,000 to €190,316
- Profit (loss) carried forward -€47,528
down €47,528 (-100.0%), from €47,528 to €0
- Tax, wage and social debts -€13,646
down €13,646 (-11.8%), from €115,270 to €101,625
of which Taxes: -€16,536
- Debts after one year -€11,703
down €11,703 (-44.3%), from €26,424 to €14,720
- Trade debts -€9,170
down €9,170 (-17.8%), from €51,457 to €42,287
- Gross operating margin +€166,682
up €166,682 (+40.7%), from €409,081 to €575,763
- Staff costs +€74,514
up €74,514 (+51.7%), from €144,144 to €218,658
- Depreciation +€35,624
up €35,624 (+89.9%), from €39,624 to €75,248
- Taxes +€17,261
up €17,261 (+32.1%), from €53,771 to €71,032
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €838,905 | €826,648 | -€12,257 | -1.5% |
| Fixed assets | 21/28 | €206,987 | €362,684 | +€155,697 | +75.2% |
| Tangible fixed assets | 22/27 | €204,574 | €360,271 | +€155,697 | +76.1% |
| Land and buildings | 22 | €98,912 | €286,988 | +€188,076 | +190.1% |
| Plant, machinery and equipment | 23 | €4,210 | €3,649 | -€561 | -13.3% |
| Furniture and vehicles | 24 | €65,208 | €43,121 | -€22,086 | -33.9% |
| Leasing and similar rights | 25 | €34,448 | €24,716 | -€9,732 | -28.3% |
| Other tangible fixed assets | 26 | €1,797 | €1,797 | = | 0.0% |
| Financial fixed assets | 28 | €2,413 | €2,413 | = | 0.0% |
| Current assets | 29/58 | €631,918 | €463,965 | -€167,953 | -26.6% |
| Amounts receivable within one year | 40/41 | €202,684 | €198,016 | -€4,667 | -2.3% |
| Trade receivables | 40 | €171,398 | €191,224 | +€19,826 | +11.6% |
| Other amounts receivable | 41 | €31,286 | €6,792 | -€24,494 | -78.3% |
| Current investments | 50/53 | €20,000 | €23,865 | +€3,865 | +19.3% |
| Cash at bank and in hand | 54/58 | €399,818 | €223,394 | -€176,424 | -44.1% |
| Deferred charges and accrued income | 490/1 | €9,416 | €18,689 | +€9,273 | +98.5% |
| Total equity and liabilities | 10/49 | €838,905 | €826,648 | -€12,257 | -1.5% |
| Equity | 10/15 | €512,736 | €464,996 | -€47,740 | -9.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €460,209 | €459,996 | -€212 | 0.0% |
| Distributable reserves | 133 | €460,209 | €459,996 | -€212 | 0.0% |
| Profit (loss) carried forward | 14 | €47,528 | €0 | -€47,528 | -100.0% |
| Amounts payable | 17/49 | €326,169 | €361,652 | +€35,483 | +10.9% |
| Amounts payable after more than one year | 17 | €26,424 | €14,720 | -€11,703 | -44.3% |
| Financial debts | 170/4 | €26,424 | €14,720 | -€11,703 | -44.3% |
| Amounts payable within one year | 42/48 | €298,675 | €345,932 | +€47,256 | +15.8% |
| Current portion of amounts payable after more than one year | 42 | €11,948 | €11,703 | -€245 | -2.0% |
| Trade debts | 44 | €51,457 | €42,287 | -€9,170 | -17.8% |
| Suppliers | 440/4 | €51,457 | €42,287 | -€9,170 | -17.8% |
| Taxes, remuneration and social security | 45 | €115,270 | €101,625 | -€13,646 | -11.8% |
| Taxes | 450/3 | €83,414 | €66,878 | -€16,536 | -19.8% |
| Remuneration and social security | 454/9 | €31,856 | €34,747 | +€2,891 | +9.1% |
| Other amounts payable | 47/48 | €120,000 | €190,316 | +€70,316 | +58.6% |
| Accrued charges and deferred income | 492/3 | €1,070 | €1,000 | -€70 | -6.5% |
| Remuneration, social security and pensions | 62 | €144,144 | €218,658 | +€74,514 | +51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,624 | €75,248 | +€35,624 | +89.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€5,100 | -€5,100 | |
| Other operating charges | 640/8 | €1,645 | €3,493 | +€1,848 | +112.3% |
| Gross operating margin | 9900 | €409,081 | €575,763 | +€166,682 | +40.7% |
| Operating profit (loss) | 9901 | €223,668 | €283,463 | +€59,795 | +26.7% |
| Financial income | 75/76B | €3 | €3,876 | +€3,873 | +130856.1% |
| Recurring financial income | 75 | €3 | €3,876 | +€3,873 | +130856.1% |
| Financial charges | 65/66B | €2,372 | €2,847 | +€475 | +20.0% |
| Recurring financial charges | 65 | €2,372 | €2,847 | +€475 | +20.0% |
| Profit (loss) for the period before taxes | 9903 | €221,299 | €284,492 | +€63,194 | +28.6% |
| Income taxes | 67/77 | €53,771 | €71,032 | +€17,261 | +32.1% |
| Profit (loss) for the period | 9904 | €167,528 | €213,460 | +€45,933 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | €167,528 | €213,460 | +€45,933 | +27.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.