HBLN 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.
HBLN Architects
Largest movements
- Receivables within one year -€45,192
down €45,192 (-37.5%), from €120,549 to €75,357
of which Other amounts receivable: -€31,382
- Cash +€24,007
up €24,007 (+23.9%), from €100,536 to €124,543
mainly Receivables within one year (+€45,192) and Depreciation (+€5,430)
- Stocks and contracts +€14,200
up €14,200 (+83.5%), from €17,000 to €31,200
- Trade debts -€9,125
down €9,125 (-55.2%), from €16,535 to €7,410
- Depreciation -€1,208
down €1,208 (-18.2%), from €6,638 to €5,430
- Gross operating margin -€1,071
down €1,071 (-14.4%), from €7,444 to €6,373
- Financial income -€386
down €386 (-34.3%), from €1,127 to €740
- Other operating charges -€176
down €176 (-30.0%), from €587 to €411
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 | €261,350 | €252,538 | -€8,812 | -3.4% |
| Fixed assets | 21/28 | €4,333 | €2,804 | -€1,529 | -35.3% |
| Tangible fixed assets | 22/27 | €4,333 | €2,804 | -€1,529 | -35.3% |
| Furniture and vehicles | 24 | €4,333 | €2,804 | -€1,529 | -35.3% |
| Current assets | 29/58 | €257,017 | €249,735 | -€7,283 | -2.8% |
| Stocks and contracts in progress | 3 | €17,000 | €31,200 | +€14,200 | +83.5% |
| Contracts in progress | 37 | €17,000 | €31,200 | +€14,200 | +83.5% |
| Amounts receivable within one year | 40/41 | €120,549 | €75,357 | -€45,192 | -37.5% |
| Trade receivables | 40 | €40,106 | €26,296 | -€13,810 | -34.4% |
| Other amounts receivable | 41 | €80,442 | €49,061 | -€31,382 | -39.0% |
| Cash at bank and in hand | 54/58 | €100,536 | €124,543 | +€24,007 | +23.9% |
| Deferred charges and accrued income | 490/1 | €18,933 | €18,635 | -€298 | -1.6% |
| Total equity and liabilities | 10/49 | €261,350 | €252,538 | -€8,812 | -3.4% |
| Equity | 10/15 | €244,685 | €245,128 | +€444 | +0.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €236,625 | €237,068 | +€444 | +0.2% |
| Amounts payable | 17/49 | €16,665 | €7,410 | -€9,255 | -55.5% |
| Amounts payable within one year | 42/48 | €16,665 | €7,410 | -€9,255 | -55.5% |
| Financial debts | 43 | €107 | €0 | -€107 | -100% |
| Credit institutions | 430/8 | €107 | €0 | -€107 | -100% |
| Trade debts | 44 | €16,535 | €7,410 | -€9,125 | -55.2% |
| Suppliers | 440/4 | €16,535 | €7,410 | -€9,125 | -55.2% |
| Taxes, remuneration and social security | 45 | €23 | €0 | -€23 | -100% |
| Taxes | 450/3 | €23 | €0 | -€23 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,638 | €5,430 | -€1,208 | -18.2% |
| Other operating charges | 640/8 | €587 | €411 | -€176 | -30.0% |
| Gross operating margin | 9900 | €7,444 | €6,373 | -€1,071 | -14.4% |
| Operating profit (loss) | 9901 | €218 | €532 | +€313 | +144% |
| Financial income | 75/76B | €1,127 | €740 | -€386 | -34.3% |
| Recurring financial income | 75 | €1,127 | €740 | -€386 | -34.3% |
| Financial charges | 65/66B | €118 | €127 | +€9 | +7.5% |
| Recurring financial charges | 65 | €118 | €127 | +€9 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €1,227 | €1,145 | -€81 | -6.6% |
| Income taxes | 67/77 | €763 | €702 | -€61 | -8.0% |
| Profit (loss) for the period | 9904 | €464 | €444 | -€20 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | €464 | €444 | -€20 | -4.4% |
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 30 October 2026 via checked.be.