H31 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.
H31 Architecte
Largest movements
- Cash +€144,458
up €144,458 (+1,203%), from €12,010 to €156,468
mainly Net result for the year (+€173,056) and Other debts (+€43,699)
- Financial fixed assets +€54,161
up €54,161 (+131%), from €41,464 to €95,624
- Receivables within one year -€7,625
down €7,625 (-51.0%), from €14,958 to €7,334
of which Trade receivables: -€9,405
- Deferred charges and accrued income +€2,763
up €2,763 (+534%), from €517 to €3,280
- Reserves +€125,006
up €125,006 (+275%), from €45,394 to €170,401
- Other debts +€43,699
up €43,699 (+543%), from €8,043 to €51,742
- Tax, wage and social debts +€11,637
up €11,637 (+98.1%), from €11,862 to €23,499
- Trade debts +€7,610
up €7,610 (+13,379%), from €57 to €7,667
- Profit (loss) carried forward +€4,515
up €4,515, from -€4,515 to €0
- Gross operating margin +€246,613
up €246,613 (+4,411%), from €5,591 to €252,204
- Taxes +€75,112
up €75,112 (+5,626%), from €1,335 to €76,447
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 | €73,498 | €265,709 | +€192,211 | +262% |
| Fixed assets | 21/28 | €46,013 | €98,627 | +€52,614 | +114% |
| Tangible fixed assets | 22/27 | €4,549 | €3,003 | -€1,547 | -34.0% |
| Land and buildings | 22 | €4,549 | - | -€4,549 | |
| Furniture and vehicles | 24 | - | €1,079 | +€1,079 | |
| Other tangible fixed assets | 26 | - | €1,924 | +€1,924 | |
| Financial fixed assets | 28 | €41,464 | €95,624 | +€54,161 | +131% |
| Current assets | 29/58 | €27,485 | €167,082 | +€139,597 | +508% |
| Amounts receivable within one year | 40/41 | €14,958 | €7,334 | -€7,625 | -51.0% |
| Trade receivables | 40 | €9,954 | €549 | -€9,405 | -94.5% |
| Other amounts receivable | 41 | €5,004 | €6,785 | +€1,780 | +35.6% |
| Cash at bank and in hand | 54/58 | €12,010 | €156,468 | +€144,458 | +1,203% |
| Deferred charges and accrued income | 490/1 | €517 | €3,280 | +€2,763 | +534% |
| Total equity and liabilities | 10/49 | €73,498 | €265,709 | +€192,211 | +262% |
| Equity | 10/15 | €53,280 | €182,801 | +€129,521 | +243% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €45,394 | €170,401 | +€125,006 | +275% |
| Distributable reserves | 133 | €45,394 | €170,401 | +€125,006 | +275% |
| Profit (loss) carried forward | 14 | -€4,515 | €0 | +€4,515 | |
| Amounts payable | 17/49 | €20,218 | €82,908 | +€62,690 | +310% |
| Amounts payable within one year | 42/48 | €19,962 | €82,908 | +€62,946 | +315% |
| Trade debts | 44 | €57 | €7,667 | +€7,610 | +13,379% |
| Suppliers | 440/4 | €57 | €7,667 | +€7,610 | +13,379% |
| Taxes, remuneration and social security | 45 | €11,862 | €23,499 | +€11,637 | +98.1% |
| Taxes | 450/3 | €11,862 | €23,499 | +€11,637 | +98.1% |
| Other amounts payable | 47/48 | €8,043 | €51,742 | +€43,699 | +543% |
| Accrued charges and deferred income | 492/3 | €257 | €0 | -€257 | -100% |
| Non-recurring operating income | 76A | €200 | €250,758 | +€250,558 | +125,279% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,855 | €1,547 | -€309 | -16.6% |
| Other operating charges | 640/8 | €1,444 | €1,092 | -€352 | -24.4% |
| Gross operating margin | 9900 | €5,591 | €252,204 | +€246,613 | +4,411% |
| Operating profit (loss) | 9901 | €2,291 | €249,566 | +€247,275 | +10,792% |
| Financial income | 75/76B | €78 | €192 | +€115 | +147% |
| Recurring financial income | 75 | €78 | €192 | +€115 | +147% |
| Financial charges | 65/66B | €356 | €256 | -€100 | -28.0% |
| Recurring financial charges | 65 | €356 | €256 | -€100 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €2,014 | €249,502 | +€247,489 | +12,291% |
| Income taxes | 67/77 | €1,335 | €76,447 | +€75,112 | +5,626% |
| Profit (loss) for the period | 9904 | €679 | €173,056 | +€172,377 | +25,404% |
| Profit (loss) for the period to be appropriated | 9905 | €679 | €173,056 | +€172,377 | +25,404% |
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 21 October 2026 via checked.be.