GAST-architecten: what changed
What changed
GAST-architecten
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€4,250
2025 · €14,260-€10,009
Equity
€14,471
2025 · €14,471
Cash
€18,564
2025 · €23,638-€5,074
Balance sheet total
€52,721
2025 · €67,994-€15,273
Largest movements
Assets
- Tangible fixed assets -€6,848
down €6,848 (-33.4%), from €20,485 to €13,637
of which Furniture and vehicles: -€6,840
- Cash -€5,074
down €5,074 (-21.5%), from €23,638 to €18,564
mainly Other debts (-€8,081) and Debts after one year (-€5,894)
- Receivables within one year -€1,739
down €1,739 (-8.7%), from €19,888 to €18,149
of which Other amounts receivable: -€1,033
- Deferred charges and accrued income -€1,612
down €1,612 (-40.5%), from €3,983 to €2,371
Equity and liabilities
- Other debts -€8,081
down €8,081 (-32.8%), from €24,647 to €16,566
- Debts after one year -€5,894
down €5,894 (-59.2%), from €9,955 to €4,061
- Accrued charges and deferred income -€838
down €838 (-18.7%), from €4,472 to €3,634
Income statement
- Gross operating margin -€7,088
down €7,088 (-21.8%), from €32,453 to €25,365
- Other operating charges +€2,858
up €2,858 (+563%), from €508 to €3,365
- Financial charges +€1,114
up €1,114 (+32.0%), from €3,485 to €4,599
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2025
€14,260
Gross operating margin
-€7,088
Depreciation
-€46
Other operating charges
-€2,858
Other operating items
+€743
Financial income
+€46
Financial charges
-€1,114
Taxes
+€307
Result 2026
€4,250
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€6,577
Investment
-€1,735
Financing
-€9,916
Cash 2025
€23,638
From operations (derived)
+€6,577
Net result for the year
+€4,250
Depreciation
+€8,583
Receivables within one year
+€1,739
Deferred charges and accrued income
+€1,612
Trade debts
-€60
Tax, wage and social debts
-€629
Other debts
-€8,081
Accrued charges and deferred income
-€838
Investment (derived)
-€1,735
Investment in fixed assets (net)
-€1,735
Financing
-€9,916
Debts after one year
-€5,894
Current portion of long-term debt
+€229
Contributions, distributions and other
-€4,250
Cash 2026
€18,564
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,994 | €52,721 | -€15,273 | -22.5% |
| Fixed assets | 21/28 | €20,485 | €13,637 | -€6,848 | -33.4% |
| Tangible fixed assets | 22/27 | €20,485 | €13,637 | -€6,848 | -33.4% |
| Plant, machinery and equipment | 23 | €2,882 | €2,874 | -€8 | -0.3% |
| Furniture and vehicles | 24 | €17,603 | €10,763 | -€6,840 | -38.9% |
| Current assets | 29/58 | €47,509 | €39,084 | -€8,425 | -17.7% |
| Amounts receivable within one year | 40/41 | €19,888 | €18,149 | -€1,739 | -8.7% |
| Trade receivables | 40 | €18,083 | €17,377 | -€705 | -3.9% |
| Other amounts receivable | 41 | €1,805 | €771 | -€1,033 | -57.3% |
| Cash at bank and in hand | 54/58 | €23,638 | €18,564 | -€5,074 | -21.5% |
| Deferred charges and accrued income | 490/1 | €3,983 | €2,371 | -€1,612 | -40.5% |
| Total equity and liabilities | 10/49 | €67,994 | €52,721 | -€15,273 | -22.5% |
| Equity | 10/15 | €14,471 | €14,471 | = | 0.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Reserves | 13 | €13,971 | €13,971 | = | 0.0% |
| Distributable reserves | 133 | €13,971 | €13,971 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €53,523 | €38,250 | -€15,273 | -28.5% |
| Amounts payable after more than one year | 17 | €9,955 | €4,061 | -€5,894 | -59.2% |
| Financial debts | 170/4 | €9,955 | €4,061 | -€5,894 | -59.2% |
| Amounts payable within one year | 42/48 | €39,096 | €30,555 | -€8,541 | -21.8% |
| Current portion of amounts payable after more than one year | 42 | €5,666 | €5,894 | +€229 | +4.0% |
| Trade debts | 44 | €1,274 | €1,214 | -€60 | -4.7% |
| Suppliers | 440/4 | €1,274 | €1,214 | -€60 | -4.7% |
| Taxes, remuneration and social security | 45 | €7,509 | €6,880 | -€629 | -8.4% |
| Taxes | 450/3 | €7,509 | €6,880 | -€629 | -8.4% |
| Other amounts payable | 47/48 | €24,647 | €16,566 | -€8,081 | -32.8% |
| Accrued charges and deferred income | 492/3 | €4,472 | €3,634 | -€838 | -18.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,537 | €8,583 | +€46 | +0.5% |
| Other operating charges | 640/8 | €508 | €3,365 | +€2,858 | +563% |
| Non-recurring operating charges | 66A | €743 | €0 | -€743 | -100% |
| Gross operating margin | 9900 | €32,453 | €25,365 | -€7,088 | -21.8% |
| Operating profit (loss) | 9901 | €22,665 | €13,417 | -€9,248 | -40.8% |
| Financial income | 75/76B | €172 | €218 | +€46 | +26.5% |
| Recurring financial income | 75 | €172 | €218 | +€46 | +26.5% |
| Financial charges | 65/66B | €3,485 | €4,599 | +€1,114 | +32.0% |
| Recurring financial charges | 65 | €3,485 | €4,599 | +€1,114 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | €19,352 | €9,036 | -€10,316 | -53.3% |
| Income taxes | 67/77 | €5,093 | €4,786 | -€307 | -6.0% |
| Profit (loss) for the period | 9904 | €14,260 | €4,250 | -€10,009 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,260 | €4,250 | -€10,009 | -70.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.