H & B 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.
H & B ARCHITECTS
Largest movements
- Cash +€722,180
up €722,180 (+75,577%), from €956 to €723,136
mainly Net result for the year (+€413,709) and Other debts (+€281,136)
- Tangible fixed assets -€187,847
down €187,847 (-84.2%), from €223,001 to €35,154
of which Land and buildings: -€173,883
- Receivables within one year -€19,202
down €19,202 (-86.6%), from €22,170 to €2,968
of which Trade receivables: -€16,025
- Other debts +€281,136
up €281,136 (+675%), from €41,663 to €322,799
- Tax, wage and social debts +€256,256
up €256,256 (+1,914%), from €13,392 to €269,648
- Debts after one year -€10,833
down €10,833 (-29.4%), from €36,839 to €26,005
- Gross operating margin +€515,357
up €515,357 (+734%), from €70,167 to €585,524
- Taxes +€148,475
up €148,475 (+4,341%), from €3,420 to €151,895
- Depreciation -€38,223
down €38,223 (-76.0%), from €50,269 to €12,046
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 | €248,164 | €763,189 | +€515,026 | +208% |
| Fixed assets | 21/28 | €223,001 | €35,154 | -€187,847 | -84.2% |
| Tangible fixed assets | 22/27 | €223,001 | €35,154 | -€187,847 | -84.2% |
| Land and buildings | 22 | €173,883 | - | -€173,883 | |
| Plant, machinery and equipment | 23 | €765 | €125 | -€640 | -83.7% |
| Furniture and vehicles | 24 | €48,353 | €35,029 | -€13,324 | -27.6% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €25,163 | €728,036 | +€702,872 | +2,793% |
| Amounts receivable within one year | 40/41 | €22,170 | €2,968 | -€19,202 | -86.6% |
| Trade receivables | 40 | €16,081 | €56 | -€16,025 | -99.7% |
| Other amounts receivable | 41 | €6,089 | €2,912 | -€3,177 | -52.2% |
| Cash at bank and in hand | 54/58 | €956 | €723,136 | +€722,180 | +75,577% |
| Deferred charges and accrued income | 490/1 | €2,038 | €1,932 | -€106 | -5.2% |
| Total equity and liabilities | 10/49 | €248,164 | €763,189 | +€515,026 | +208% |
| Equity | 10/15 | €32,439 | €32,439 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,079 | €65,079 | = | 0.0% |
| Distributable reserves | 133 | €65,079 | €65,079 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,240 | -€51,240 | = | 0.0% |
| Amounts payable | 17/49 | €215,724 | €730,750 | +€515,026 | +239% |
| Amounts payable after more than one year | 17 | €36,839 | €26,005 | -€10,833 | -29.4% |
| Financial debts | 170/4 | €36,839 | €26,005 | -€10,833 | -29.4% |
| Amounts payable within one year | 42/48 | €173,236 | €703,021 | +€529,786 | +306% |
| Current portion of amounts payable after more than one year | 42 | €11,700 | €12,118 | +€418 | +3.6% |
| Trade debts | 44 | €103,395 | €98,456 | -€4,939 | -4.8% |
| Suppliers | 440/4 | €103,395 | €98,456 | -€4,939 | -4.8% |
| Advances received on contracts in progress | 46 | €3,086 | - | -€3,086 | |
| Taxes, remuneration and social security | 45 | €13,392 | €269,648 | +€256,256 | +1,914% |
| Taxes | 450/3 | €13,392 | €269,648 | +€256,256 | +1,914% |
| Other amounts payable | 47/48 | €41,663 | €322,799 | +€281,136 | +675% |
| Accrued charges and deferred income | 492/3 | €5,650 | €1,723 | -€3,927 | -69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50,269 | €12,046 | -€38,223 | -76.0% |
| Other operating charges | 640/8 | €3,899 | €5,108 | +€1,209 | +31.0% |
| Gross operating margin | 9900 | €70,167 | €585,524 | +€515,357 | +734% |
| Operating profit (loss) | 9901 | €15,999 | €568,370 | +€552,371 | +3,452% |
| Financial income | 75/76B | €2 | €81 | +€79 | +3,836% |
| Recurring financial income | 75 | €2 | €81 | +€79 | +3,836% |
| Financial charges | 65/66B | €2,981 | €2,847 | -€134 | -4.5% |
| Recurring financial charges | 65 | €2,981 | €2,847 | -€134 | -4.5% |
| Profit (loss) for the period before taxes | 9903 | €13,021 | €565,604 | +€552,583 | +4,244% |
| Income taxes | 67/77 | €3,420 | €151,895 | +€148,475 | +4,341% |
| Profit (loss) for the period | 9904 | €9,600 | €413,709 | +€404,108 | +4,209% |
| Profit (loss) for the period to be appropriated | 9905 | €9,600 | €413,709 | +€404,108 | +4,209% |
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 29 October 2026 via checked.be.