FSV2-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.
FSV2-architects
Largest movements
- Tangible fixed assets -€13,022
down €13,022 (-43.2%), from €30,169 to €17,147
of which Furniture and vehicles: -€6,807
- Cash +€12,053
up €12,053 (+18.6%), from €64,712 to €76,765
mainly Advances received (+€31,051) and Depreciation (+€14,796)
- Receivables within one year +€12,003
up €12,003 (+18.3%), from €65,529 to €77,532
of which Trade receivables: +€12,003
- Deferred charges and accrued income -€3,463
down €3,463 (-24.4%), from €14,174 to €10,711
- Advances received +€31,051
up €31,051 (+3,685%), from €843 to €31,894
- Profit (loss) carried forward -€26,622
down €26,622, from €4,188 to -€22,434
- Other debts +€10,051
up €10,051 (+24.1%), from €41,786 to €51,837
- Trade debts -€5,833
down €5,833 (-14.7%), from €39,712 to €33,879
- Tax, wage and social debts +€2,944
up €2,944 (+14.8%), from €19,949 to €22,892
- Gross operating margin -€82,367
down €82,367, from €72,564 to -€9,803
- Taxes -€14,639
down €14,639 (-99.8%), from €14,675 to €36
- Depreciation -€1,141
down €1,141 (-7.2%), from €15,937 to €14,796
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 | €180,289 | €187,884 | +€7,595 | +4.2% |
| Fixed assets | 21/28 | €35,874 | €22,876 | -€12,998 | -36.2% |
| Tangible fixed assets | 22/27 | €30,169 | €17,147 | -€13,022 | -43.2% |
| Furniture and vehicles | 24 | €22,097 | €15,290 | -€6,807 | -30.8% |
| Leasing and similar rights | 25 | €8,072 | €1,856 | -€6,216 | -77.0% |
| Financial fixed assets | 28 | €5,705 | €5,729 | +€24 | +0.4% |
| Current assets | 29/58 | €144,416 | €165,009 | +€20,593 | +14.3% |
| Amounts receivable within one year | 40/41 | €65,529 | €77,532 | +€12,003 | +18.3% |
| Trade receivables | 40 | €65,503 | €77,506 | +€12,003 | +18.3% |
| Other amounts receivable | 41 | €26 | €26 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €64,712 | €76,765 | +€12,053 | +18.6% |
| Deferred charges and accrued income | 490/1 | €14,174 | €10,711 | -€3,463 | -24.4% |
| Total equity and liabilities | 10/49 | €180,289 | €187,884 | +€7,595 | +4.2% |
| Equity | 10/15 | €72,388 | €45,766 | -€26,622 | -36.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €62,000 | €62,000 | = | 0.0% |
| Distributable reserves | 133 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,188 | -€22,434 | -€26,622 | |
| Amounts payable | 17/49 | €107,902 | €142,119 | +€34,217 | +31.7% |
| Amounts payable after more than one year | 17 | €1,206 | - | -€1,206 | |
| Financial debts | 170/4 | €1,206 | - | -€1,206 | |
| Amounts payable within one year | 42/48 | €106,695 | €142,102 | +€35,407 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €4,406 | €1,600 | -€2,806 | -63.7% |
| Trade debts | 44 | €39,712 | €33,879 | -€5,833 | -14.7% |
| Suppliers | 440/4 | €39,712 | €33,879 | -€5,833 | -14.7% |
| Advances received on contracts in progress | 46 | €843 | €31,894 | +€31,051 | +3,685% |
| Taxes, remuneration and social security | 45 | €19,949 | €22,892 | +€2,944 | +14.8% |
| Taxes | 450/3 | €19,949 | €22,892 | +€2,944 | +14.8% |
| Other amounts payable | 47/48 | €41,786 | €51,837 | +€10,051 | +24.1% |
| Accrued charges and deferred income | 492/3 | - | €17 | +€17 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,937 | €14,796 | -€1,141 | -7.2% |
| Other operating charges | 640/8 | €1,242 | €990 | -€252 | -20.3% |
| Gross operating margin | 9900 | €72,564 | -€9,803 | -€82,367 | |
| Operating profit (loss) | 9901 | €55,385 | -€25,589 | -€80,974 | |
| Financial income | 75/76B | €280 | €135 | -€145 | -51.9% |
| Recurring financial income | 75 | €280 | €135 | -€145 | -51.9% |
| Financial charges | 65/66B | €1,782 | €1,132 | -€649 | -36.5% |
| Recurring financial charges | 65 | €1,782 | €1,132 | -€649 | -36.5% |
| Profit (loss) for the period before taxes | 9903 | €53,884 | -€26,586 | -€80,470 | |
| Income taxes | 67/77 | €14,675 | €36 | -€14,639 | -99.8% |
| Profit (loss) for the period | 9904 | €39,209 | -€26,622 | -€65,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,209 | -€26,622 | -€65,831 |
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 23 October 2026 via checked.be.