GNS 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.
GNS ARCHITECTS
Largest movements
- Receivables within one year -€147,966
down €147,966 (-64.2%), from €230,487 to €82,521
of which Trade receivables: -€109,780
- Cash -€44,480
down €44,480 (-33.0%), from €134,896 to €90,416
mainly Trade debts (-€154,641) and Net result for the year (-€19,765)
- Deferred charges and accrued income +€9,140
up €9,140 (+60.1%), from €15,210 to €24,349
- Trade debts -€154,641
down €154,641 (-44.2%), from €349,673 to €195,032
- Profit (loss) carried forward -€19,765
down €19,765 (-2,958%), from -€668 to -€20,433
- Tax, wage and social debts -€8,382
down €8,382 (-47.4%), from €17,669 to €9,287
of which Remuneration and social security: -€7,395
- Gross operating margin -€24,747
down €24,747 (-26.4%), from €93,647 to €68,900
- Write-downs +€12,003
new in 2025: €12,003
- Depreciation +€2,144
up €2,144 (+211%), from €1,016 to €3,160
- Taxes -€982
down €982 (-100.0%), from €982 to €0
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 | €387,376 | €204,588 | -€182,788 | -47.2% |
| Fixed assets | 21/28 | €6,783 | €7,303 | +€519 | +7.7% |
| Tangible fixed assets | 22/27 | €6,783 | €7,303 | +€519 | +7.7% |
| Furniture and vehicles | 24 | €6,783 | €5,161 | -€1,622 | -23.9% |
| Other tangible fixed assets | 26 | - | €2,142 | +€2,142 | |
| Current assets | 29/58 | €380,593 | €197,286 | -€183,307 | -48.2% |
| Amounts receivable within one year | 40/41 | €230,487 | €82,521 | -€147,966 | -64.2% |
| Trade receivables | 40 | €192,286 | €82,506 | -€109,780 | -57.1% |
| Other amounts receivable | 41 | €38,201 | €15 | -€38,186 | -100.0% |
| Cash at bank and in hand | 54/58 | €134,896 | €90,416 | -€44,480 | -33.0% |
| Deferred charges and accrued income | 490/1 | €15,210 | €24,349 | +€9,140 | +60.1% |
| Total equity and liabilities | 10/49 | €387,376 | €204,588 | -€182,788 | -47.2% |
| Equity | 10/15 | €19,860 | €95 | -€19,765 | -99.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €14,329 | €14,329 | = | 0.0% |
| Non-distributable reserves | 130/1 | €826 | €826 | = | 0.0% |
| Reserves not available under the articles | 1311 | €826 | €826 | = | 0.0% |
| Distributable reserves | 133 | €13,502 | €13,502 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€668 | -€20,433 | -€19,765 | -2,958% |
| Amounts payable | 17/49 | €367,516 | €204,493 | -€163,023 | -44.4% |
| Amounts payable within one year | 42/48 | €367,516 | €204,493 | -€163,023 | -44.4% |
| Trade debts | 44 | €349,673 | €195,032 | -€154,641 | -44.2% |
| Suppliers | 440/4 | €349,673 | €195,032 | -€154,641 | -44.2% |
| Taxes, remuneration and social security | 45 | €17,669 | €9,287 | -€8,382 | -47.4% |
| Taxes | 450/3 | €1,884 | €897 | -€987 | -52.4% |
| Remuneration and social security | 454/9 | €15,785 | €8,390 | -€7,395 | -46.8% |
| Other amounts payable | 47/48 | €174 | €174 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €72,766 | €72,968 | +€202 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,016 | €3,160 | +€2,144 | +211% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €12,003 | +€12,003 | |
| Other operating charges | 640/8 | €387 | €460 | +€72 | +18.7% |
| Gross operating margin | 9900 | €93,647 | €68,900 | -€24,747 | -26.4% |
| Operating profit (loss) | 9901 | €19,478 | -€19,690 | -€39,168 | |
| Financial income | 75/76B | €44 | €39 | -€6 | -12.9% |
| Recurring financial income | 75 | €44 | €39 | -€6 | -12.9% |
| Financial charges | 65/66B | €114 | €114 | = | 0.0% |
| Recurring financial charges | 65 | €114 | €114 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €19,409 | -€19,765 | -€39,174 | |
| Income taxes | 67/77 | €982 | €0 | -€982 | -100.0% |
| Profit (loss) for the period | 9904 | €18,427 | -€19,765 | -€38,192 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,427 | -€19,765 | -€38,192 |
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 26 October 2026 via checked.be.