HAPI ARCHITECTES: what changed
Two fiscal 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.
HAPI ARCHITECTES
Largest movements
- Tangible fixed assets +€27,846
up €27,846 (+999.0%), from €2,787 to €30,634
of which Furniture and vehicles: +€28,002
- Receivables within one year -€13,166
down €13,166 (-83.8%), from €15,705 to €2,539
of which Trade receivables: -€13,500
- Cash -€1,380
no longer reported in 2025 (was €1,380)
mainly Investment in fixed assets (net) (-€29,700) and Net result for the year (-€16,648)
- Other debts +€29,506
up €29,506 (+641.0%), from €4,603 to €34,109
- Profit (loss) carried forward -€16,648
down €16,648, from €4,004 to -€12,644
- Short-term financial debts +€3,948
up €3,948 (+668.3%), from €591 to €4,539
- Trade debts -€2,773
down €2,773 (-83.5%), from €3,323 to €550
- Tax, wage and social debts -€693
no longer reported in 2025 (was €693)
- Write-downs +€10,500
new in 2025: €10,500
- Gross operating margin -€4,964
down €4,964, from €1,486 to -€3,479
- Depreciation +€1,123
up €1,123 (+153.6%), from €731 to €1,854
- Other operating charges -€961
down €961 (-67.6%), from €1,422 to €461
- Financial charges -€207
down €207 (-36.8%), from €562 to €355
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
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 | €20,460 | €33,800 | +€13,340 | +65.2% |
| Fixed assets | 21/28 | €2,787 | €30,634 | +€27,846 | +999.0% |
| Tangible fixed assets | 22/27 | €2,787 | €30,634 | +€27,846 | +999.0% |
| Plant, machinery and equipment | 23 | €188 | €128 | -€60 | -31.8% |
| Furniture and vehicles | 24 | €1,589 | €29,591 | +€28,002 | +1762.3% |
| Other tangible fixed assets | 26 | €1,011 | €914 | -€96 | -9.5% |
| Current assets | 29/58 | €17,672 | €3,166 | -€14,506 | -82.1% |
| Amounts receivable within one year | 40/41 | €15,705 | €2,539 | -€13,166 | -83.8% |
| Trade receivables | 40 | €15,705 | €2,205 | -€13,500 | -86.0% |
| Other amounts receivable | 41 | - | €334 | +€334 | |
| Cash at bank and in hand | 54/58 | €1,380 | - | -€1,380 | |
| Deferred charges and accrued income | 490/1 | €587 | €627 | +€40 | +6.8% |
| Total equity and liabilities | 10/49 | €20,460 | €33,800 | +€13,340 | +65.2% |
| Equity | 10/15 | €11,250 | -€5,398 | -€16,648 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,046 | €1,046 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,046 | €1,046 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,046 | €1,046 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,004 | -€12,644 | -€16,648 | |
| Amounts payable | 17/49 | €9,209 | €39,198 | +€29,988 | +325.6% |
| Amounts payable within one year | 42/48 | €9,209 | €39,198 | +€29,988 | +325.6% |
| Financial debts | 43 | €591 | €4,539 | +€3,948 | +668.3% |
| Credit institutions | 430/8 | €591 | €4,539 | +€3,948 | +668.3% |
| Trade debts | 44 | €3,323 | €550 | -€2,773 | -83.5% |
| Suppliers | 440/4 | €3,323 | €550 | -€2,773 | -83.5% |
| Taxes, remuneration and social security | 45 | €693 | - | -€693 | |
| Taxes | 450/3 | €693 | - | -€693 | |
| Other amounts payable | 47/48 | €4,603 | €34,109 | +€29,506 | +641.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €731 | €1,854 | +€1,123 | +153.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,500 | +€10,500 | |
| Other operating charges | 640/8 | €1,422 | €461 | -€961 | -67.6% |
| Gross operating margin | 9900 | €1,486 | -€3,479 | -€4,964 | |
| Operating profit (loss) | 9901 | -€668 | -€16,294 | -€15,626 | -2340.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €562 | €355 | -€207 | -36.8% |
| Recurring financial charges | 65 | €562 | €355 | -€207 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | -€1,229 | -€16,648 | -€15,419 | -1254.4% |
| Profit (loss) for the period | 9904 | -€1,229 | -€16,648 | -€15,419 | -1254.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,229 | -€16,648 | -€15,419 | -1254.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.