GAP Architecture: 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.
GAP Architecture
Largest movements
- Cash +€209,027
up €209,027 (+371.0%), from €56,347 to €265,374
mainly Receivables within one year (+€152,459) and Net result for the year (+€89,790)
- Receivables within one year -€152,459
down €152,459 (-35.2%), from €433,516 to €281,057
of which Other amounts receivable: -€254,114
- Reserves +€89,790
up €89,790 (+19.1%), from €469,902 to €559,693
of which Distributable reserves: +€89,790
- Other debts -€27,073
no longer reported in 2025 (was €27,073)
- Debts after one year -€19,633
down €19,633 (-16.0%), from €122,363 to €102,730
- Tax, wage and social debts +€11,838
up €11,838 (+44.5%), from €26,619 to €38,458
- Gross operating margin -€61,034
down €61,034 (-29.6%), from €206,201 to €145,166
- Taxes -€19,136
down €19,136 (-32.5%), from €58,865 to €39,729
- Other operating charges -€3,407
down €3,407 (-67.8%), from €5,024 to €1,617
- Financial income +€2,829
up €2,829 (+1779.7%), from €159 to €2,988
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 | €795,496 | €849,972 | +€54,476 | +6.8% |
| Fixed assets | 21/28 | €298,122 | €297,424 | -€698 | -0.2% |
| Intangible fixed assets | 21 | €346 | €205 | -€141 | -40.8% |
| Tangible fixed assets | 22/27 | €22,248 | €21,692 | -€556 | -2.5% |
| Furniture and vehicles | 24 | €15,748 | €15,192 | -€556 | -3.5% |
| Other tangible fixed assets | 26 | €6,500 | €6,500 | = | 0.0% |
| Financial fixed assets | 28 | €275,528 | €275,528 | = | 0.0% |
| Current assets | 29/58 | €497,374 | €552,548 | +€55,174 | +11.1% |
| Amounts receivable within one year | 40/41 | €433,516 | €281,057 | -€152,459 | -35.2% |
| Trade receivables | 40 | €31,730 | €133,385 | +€101,655 | +320.4% |
| Other amounts receivable | 41 | €401,786 | €147,672 | -€254,114 | -63.2% |
| Cash at bank and in hand | 54/58 | €56,347 | €265,374 | +€209,027 | +371.0% |
| Deferred charges and accrued income | 490/1 | €7,511 | €6,117 | -€1,395 | -18.6% |
| Total equity and liabilities | 10/49 | €795,496 | €849,972 | +€54,476 | +6.8% |
| Equity | 10/15 | €552,064 | €641,854 | +€89,790 | +16.3% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €469,902 | €559,693 | +€89,790 | +19.1% |
| Tax-exempt reserves | 132 | €3,464 | €3,464 | = | 0.0% |
| Distributable reserves | 133 | €466,439 | €556,229 | +€89,790 | +19.3% |
| Profit (loss) carried forward | 14 | €67,901 | €67,901 | = | 0.0% |
| Amounts payable | 17/49 | €243,432 | €208,118 | -€35,314 | -14.5% |
| Amounts payable after more than one year | 17 | €122,363 | €102,730 | -€19,633 | -16.0% |
| Financial debts | 170/4 | €122,363 | €102,730 | -€19,633 | -16.0% |
| Amounts payable within one year | 42/48 | €121,070 | €105,388 | -€15,681 | -13.0% |
| Current portion of amounts payable after more than one year | 42 | €61,103 | €66,190 | +€5,086 | +8.3% |
| Trade debts | 44 | €6,274 | €741 | -€5,533 | -88.2% |
| Suppliers | 440/4 | €6,274 | €741 | -€5,533 | -88.2% |
| Taxes, remuneration and social security | 45 | €26,619 | €38,458 | +€11,838 | +44.5% |
| Taxes | 450/3 | €26,619 | €38,458 | +€11,838 | +44.5% |
| Other amounts payable | 47/48 | €27,073 | - | -€27,073 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,846 | €11,611 | +€766 | +7.1% |
| Other operating charges | 640/8 | €5,024 | €1,617 | -€3,407 | -67.8% |
| Gross operating margin | 9900 | €206,201 | €145,166 | -€61,034 | -29.6% |
| Operating profit (loss) | 9901 | €190,331 | €131,938 | -€58,393 | -30.7% |
| Financial income | 75/76B | €159 | €2,988 | +€2,829 | +1779.7% |
| Recurring financial income | 75 | €159 | €2,988 | +€2,829 | +1779.7% |
| Financial charges | 65/66B | €6,186 | €5,406 | -€780 | -12.6% |
| Recurring financial charges | 65 | €6,186 | €5,406 | -€780 | -12.6% |
| Profit (loss) for the period before taxes | 9903 | €184,304 | €129,520 | -€54,785 | -29.7% |
| Income taxes | 67/77 | €58,865 | €39,729 | -€19,136 | -32.5% |
| Profit (loss) for the period | 9904 | €125,439 | €89,790 | -€35,648 | -28.4% |
| Profit (loss) for the period to be appropriated | 9905 | €125,439 | €89,790 | -€35,648 | -28.4% |
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 6 October 2026 via checked.be.