H2D ARCHITECTE: 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.
H2D ARCHITECTE
Largest movements
- Receivables within one year +€3,104
up €3,104 (+7.3%), from €42,674 to €45,778
of which Other amounts receivable: +€2,015
- Reserves +€4,000
new in 2025: €4,000
- Profit (loss) carried forward +€2,538
up €2,538 (+85.7%), from €2,961 to €5,499
- Trade debts -€2,128
down €2,128 (-36.1%), from €5,894 to €3,766
- Tax, wage and social debts -€1,672
down €1,672 (-15.4%), from €10,860 to €9,189
- Other debts +€769
up €769 (+457.7%), from €168 to €937
- Gross operating margin -€2,254
down €2,254 (-15.3%), from €14,774 to €12,520
- Other operating charges -€1,058
down €1,058 (-40.9%), from €2,589 to €1,531
- Taxes +€220
up €220 (+8.1%), from €2,723 to €2,943
- Financial charges -€198
down €198 (-15.2%), from €1,302 to €1,104
- Financial income +€159
up €159 (+19.4%), from €821 to €980
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €44,561 | €47,571 | +€3,010 | +6.8% |
| Fixed assets | 21/28 | €1,550 | €1,503 | -€47 | -3.0% |
| Tangible fixed assets | 22/27 | €750 | €703 | -€47 | -6.2% |
| Plant, machinery and equipment | 23 | €429 | €703 | +€275 | +64.1% |
| Furniture and vehicles | 24 | €321 | - | -€321 | |
| Financial fixed assets | 28 | €800 | €800 | = | 0.0% |
| Current assets | 29/58 | €43,011 | €46,068 | +€3,057 | +7.1% |
| Amounts receivable within one year | 40/41 | €42,674 | €45,778 | +€3,104 | +7.3% |
| Trade receivables | 40 | €4,840 | €5,929 | +€1,089 | +22.5% |
| Other amounts receivable | 41 | €37,834 | €39,849 | +€2,015 | +5.3% |
| Deferred charges and accrued income | 490/1 | €337 | €290 | -€48 | -14.1% |
| Total equity and liabilities | 10/49 | €44,561 | €47,571 | +€3,010 | +6.8% |
| Equity | 10/15 | €18,861 | €25,399 | +€6,538 | +34.7% |
| Contributions | 10/11 | €15,900 | €15,900 | = | 0.0% |
| Reserves | 13 | - | €4,000 | +€4,000 | |
| Distributable reserves | 133 | - | €4,000 | +€4,000 | |
| Profit (loss) carried forward | 14 | €2,961 | €5,499 | +€2,538 | +85.7% |
| Amounts payable | 17/49 | €25,700 | €22,172 | -€3,528 | -13.7% |
| Amounts payable within one year | 42/48 | €25,496 | €22,030 | -€3,466 | -13.6% |
| Financial debts | 43 | €7,484 | €7,049 | -€435 | -5.8% |
| Credit institutions | 430/8 | €7,484 | €7,049 | -€435 | -5.8% |
| Trade debts | 44 | €5,894 | €3,766 | -€2,128 | -36.1% |
| Suppliers | 440/4 | €5,894 | €3,766 | -€2,128 | -36.1% |
| Advances received on contracts in progress | 46 | €1,089 | €1,089 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €10,860 | €9,189 | -€1,672 | -15.4% |
| Taxes | 450/3 | €10,860 | €9,189 | -€1,672 | -15.4% |
| Other amounts payable | 47/48 | €168 | €937 | +€769 | +457.7% |
| Accrued charges and deferred income | 492/3 | €205 | €142 | -€63 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €594 | €550 | -€44 | -7.4% |
| Other operating charges | 640/8 | €2,589 | €1,531 | -€1,058 | -40.9% |
| Gross operating margin | 9900 | €14,774 | €12,520 | -€2,254 | -15.3% |
| Operating profit (loss) | 9901 | €11,591 | €10,439 | -€1,153 | -9.9% |
| Financial income | 75/76B | €821 | €980 | +€159 | +19.4% |
| Recurring financial income | 75 | €821 | €980 | +€159 | +19.4% |
| Financial charges | 65/66B | €1,302 | €1,104 | -€198 | -15.2% |
| Recurring financial charges | 65 | €1,302 | €1,104 | -€198 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €11,110 | €10,314 | -€796 | -7.2% |
| Income taxes | 67/77 | €2,723 | €2,943 | +€220 | +8.1% |
| Profit (loss) for the period | 9904 | €8,387 | €7,371 | -€1,015 | -12.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,387 | €7,371 | -€1,015 | -12.1% |
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 10 October 2026 via checked.be.