Handmade Architecture: 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.
Handmade Architecture
Largest movements
- Deferred charges and accrued income +€11,395
up €11,395 (+581%), from €1,961 to €13,356
- Cash -€10,206
down €10,206 (-30.2%), from €33,757 to €23,551
mainly Deferred charges and accrued income (-€11,395) and Other debts (-€10,365)
- Receivables within one year -€7,918
down €7,918 (-81.6%), from €9,708 to €1,790
- Other debts -€10,365
down €10,365 (-67.5%), from €15,351 to €4,986
- Trade debts +€2,634
up €2,634 (+122%), from €2,163 to €4,797
- Debts after one year +€1,711
new in 2025: €1,711
- Tax, wage and social debts -€785
down €785 (-7.2%), from €10,843 to €10,058
of which Taxes: -€1,485
- Gross operating margin -€20,338
down €20,338 (-69.0%), from €29,465 to €9,126
- Taxes -€8,574
down €8,574 (-92.8%), from €9,242 to €668
- Other operating charges +€3,573
up €3,573 (+398%), from €899 to €4,471
- Financial charges +€1,031
up €1,031 (+191%), from €539 to €1,570
- Depreciation +€915
up €915 (+63.9%), from €1,430 to €2,345
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 | €52,595 | €45,599 | -€6,996 | -13.3% |
| Fixed assets | 21/28 | €7,168 | €6,901 | -€267 | -3.7% |
| Tangible fixed assets | 22/27 | €6,168 | €5,901 | -€267 | -4.3% |
| Furniture and vehicles | 24 | €4,790 | €4,823 | +€33 | +0.7% |
| Other tangible fixed assets | 26 | €1,378 | €1,078 | -€300 | -21.8% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €45,427 | €38,698 | -€6,729 | -14.8% |
| Amounts receivable within one year | 40/41 | €9,708 | €1,790 | -€7,918 | -81.6% |
| Trade receivables | 40 | €9,708 | €1,790 | -€7,918 | -81.6% |
| Cash at bank and in hand | 54/58 | €33,757 | €23,551 | -€10,206 | -30.2% |
| Deferred charges and accrued income | 490/1 | €1,961 | €13,356 | +€11,395 | +581% |
| Total equity and liabilities | 10/49 | €52,595 | €45,599 | -€6,996 | -13.3% |
| Equity | 10/15 | €22,946 | €23,207 | +€261 | +1.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,346 | €4,607 | +€261 | +6.0% |
| Amounts payable | 17/49 | €29,648 | €22,391 | -€7,257 | -24.5% |
| Amounts payable after more than one year | 17 | - | €1,711 | +€1,711 | |
| Financial debts | 170/4 | - | €1,711 | +€1,711 | |
| Amounts payable within one year | 42/48 | €29,648 | €20,681 | -€8,968 | -30.2% |
| Current portion of amounts payable after more than one year | 42 | €1,015 | €789 | -€226 | -22.2% |
| Financial debts | 43 | €277 | €50 | -€227 | -81.9% |
| Credit institutions | 430/8 | €277 | €50 | -€227 | -81.9% |
| Trade debts | 44 | €2,163 | €4,797 | +€2,634 | +122% |
| Suppliers | 440/4 | €2,163 | €4,797 | +€2,634 | +122% |
| Taxes, remuneration and social security | 45 | €10,843 | €10,058 | -€785 | -7.2% |
| Taxes | 450/3 | €10,843 | €9,358 | -€1,485 | -13.7% |
| Remuneration and social security | 454/9 | - | €700 | +€700 | |
| Other amounts payable | 47/48 | €15,351 | €4,986 | -€10,365 | -67.5% |
| Non-recurring operating income | 76A | - | €5,250 | +€5,250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,430 | €2,345 | +€915 | +63.9% |
| Other operating charges | 640/8 | €899 | €4,471 | +€3,573 | +398% |
| Gross operating margin | 9900 | €29,465 | €9,126 | -€20,338 | -69.0% |
| Operating profit (loss) | 9901 | €27,136 | €2,310 | -€24,826 | -91.5% |
| Financial income | 75/76B | €398 | €188 | -€210 | -52.7% |
| Recurring financial income | 75 | €398 | €188 | -€210 | -52.7% |
| Financial charges | 65/66B | €539 | €1,570 | +€1,031 | +191% |
| Recurring financial charges | 65 | €539 | €1,570 | +€1,031 | +191% |
| Profit (loss) for the period before taxes | 9903 | €26,994 | €928 | -€26,066 | -96.6% |
| Income taxes | 67/77 | €9,242 | €668 | -€8,574 | -92.8% |
| Profit (loss) for the period | 9904 | €17,753 | €261 | -€17,492 | -98.5% |
| Profit (loss) for the period to be appropriated | 9905 | €17,753 | €261 | -€17,492 | -98.5% |
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 23 October 2026 via checked.be.