FUTURE BUSINESS 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.
FUTURE BUSINESS ARCHITECTS
Largest movements
- Cash -€31,843
down €31,843 (-51.9%), from €61,387 to €29,544
mainly Net result for the year (-€28,354) and Other debts (-€2,474)
- Tangible fixed assets +€1,130
up €1,130 (+54.6%), from €2,070 to €3,200
- Profit (loss) carried forward -€18,677
new in 2025: -€18,677
- Reserves -€9,677
down €9,677 (-100%), from €9,677 to €0
- Other debts -€2,474
down €2,474 (-7.4%), from €33,615 to €31,141
- Trade debts +€2,059
up €2,059 (+74.5%), from €2,763 to €4,822
- Tax, wage and social debts -€1,330
down €1,330 (-22.6%), from €5,893 to €4,563
of which Taxes: -€1,330
- Gross operating margin -€32,404
down €32,404, from €9,742 to -€22,662
- Financial charges -€2,469
down €2,469 (-39.6%), from €6,237 to €3,768
- Taxes -€1,370
down €1,370 (-89.0%), from €1,540 to €170
- Depreciation +€831
up €831 (+167%), from €499 to €1,330
- Other operating charges +€402
up €402 (+630%), from €64 to €465
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 | €76,949 | €46,849 | -€30,100 | -39.1% |
| Fixed assets | 21/28 | €2,070 | €3,200 | +€1,130 | +54.6% |
| Tangible fixed assets | 22/27 | €2,070 | €3,200 | +€1,130 | +54.6% |
| Plant, machinery and equipment | 23 | €2,070 | €3,200 | +€1,130 | +54.6% |
| Current assets | 29/58 | €74,878 | €43,648 | -€31,230 | -41.7% |
| Amounts receivable within one year | 40/41 | €10,717 | €10,624 | -€93 | -0.9% |
| Trade receivables | 40 | €10,717 | €10,624 | -€93 | -0.9% |
| Cash at bank and in hand | 54/58 | €61,387 | €29,544 | -€31,843 | -51.9% |
| Deferred charges and accrued income | 490/1 | €2,774 | €3,481 | +€706 | +25.5% |
| Total equity and liabilities | 10/49 | €76,949 | €46,849 | -€30,100 | -39.1% |
| Equity | 10/15 | €34,677 | €6,323 | -€28,354 | -81.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €9,677 | €0 | -€9,677 | -100% |
| Distributable reserves | 133 | €9,677 | €0 | -€9,677 | -100% |
| Profit (loss) carried forward | 14 | - | -€18,677 | -€18,677 | |
| Amounts payable | 17/49 | €42,271 | €40,526 | -€1,746 | -4.1% |
| Amounts payable within one year | 42/48 | €42,271 | €40,526 | -€1,746 | -4.1% |
| Trade debts | 44 | €2,763 | €4,822 | +€2,059 | +74.5% |
| Suppliers | 440/4 | €2,763 | €4,822 | +€2,059 | +74.5% |
| Taxes, remuneration and social security | 45 | €5,893 | €4,563 | -€1,330 | -22.6% |
| Taxes | 450/3 | €5,893 | €4,563 | -€1,330 | -22.6% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €33,615 | €31,141 | -€2,474 | -7.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €499 | €1,330 | +€831 | +167% |
| Other operating charges | 640/8 | €64 | €465 | +€402 | +630% |
| Gross operating margin | 9900 | €9,742 | -€22,662 | -€32,404 | |
| Operating profit (loss) | 9901 | €9,179 | -€24,458 | -€33,637 | |
| Financial income | 75/76B | €0 | €42 | +€42 | |
| Recurring financial income | 75 | €0 | €42 | +€42 | |
| Financial charges | 65/66B | €6,237 | €3,768 | -€2,469 | -39.6% |
| Recurring financial charges | 65 | €6,237 | €3,768 | -€2,469 | -39.6% |
| Profit (loss) for the period before taxes | 9903 | €2,942 | -€28,184 | -€31,126 | |
| Income taxes | 67/77 | €1,540 | €170 | -€1,370 | -89.0% |
| Profit (loss) for the period | 9904 | €1,402 | -€28,354 | -€29,756 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,402 | -€28,354 | -€29,756 |
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.