Herbosch 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.
Herbosch Architects
Largest movements
- Tangible fixed assets -€11,593
down €11,593 (-88.8%), from €13,049 to €1,455
of which Furniture and vehicles: -€11,593
- Cash +€5,300
up €5,300 (+23.3%), from €22,788 to €28,088
mainly Depreciation (+€11,593) and Net result for the year (+€2,336)
- Receivables within one year -€1,595
down €1,595 (-6.3%), from €25,208 to €23,612
of which Other amounts receivable: -€5,154
- Current portion of long-term debt -€5,881
down €5,881 (-66.4%), from €8,852 to €2,970
- Trade debts -€3,772
down €3,772 (-48.5%), from €7,773 to €4,000
- Debts after one year -€2,970
no longer reported in 2025 (was €2,970)
- Profit (loss) carried forward +€2,336
up €2,336 (+18.7%), from -€12,470 to -€10,134
- Tax, wage and social debts +€2,143
up €2,143 (+166%), from €1,291 to €3,434
- Gross operating margin +€6,959
up €6,959 (+52.3%), from €13,297 to €20,256
- Depreciation +€2,148
up €2,148 (+22.7%), from €9,446 to €11,593
- Taxes +€1,059
up €1,059 (+37.2%), from €2,850 to €3,909
- Other operating charges +€1,034
up €1,034 (+104%), from €990 to €2,024
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 | €61,044 | €53,155 | -€7,889 | -12.9% |
| Fixed assets | 21/28 | €13,049 | €1,455 | -€11,593 | -88.8% |
| Tangible fixed assets | 22/27 | €13,049 | €1,455 | -€11,593 | -88.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €13,049 | €1,455 | -€11,593 | -88.8% |
| Current assets | 29/58 | €47,995 | €51,700 | +€3,705 | +7.7% |
| Amounts receivable within one year | 40/41 | €25,208 | €23,612 | -€1,595 | -6.3% |
| Trade receivables | 40 | €19,762 | €23,321 | +€3,559 | +18.0% |
| Other amounts receivable | 41 | €5,445 | €291 | -€5,154 | -94.6% |
| Cash at bank and in hand | 54/58 | €22,788 | €28,088 | +€5,300 | +23.3% |
| Total equity and liabilities | 10/49 | €61,044 | €53,155 | -€7,889 | -12.9% |
| Equity | 10/15 | €23,063 | €25,399 | +€2,336 | +10.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €30,532 | €30,532 | = | 0.0% |
| Distributable reserves | 133 | €30,532 | €30,532 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,470 | -€10,134 | +€2,336 | +18.7% |
| Amounts payable | 17/49 | €37,981 | €27,757 | -€10,224 | -26.9% |
| Amounts payable after more than one year | 17 | €2,970 | - | -€2,970 | |
| Financial debts | 170/4 | €2,970 | - | -€2,970 | |
| Amounts payable within one year | 42/48 | €35,011 | €27,757 | -€7,254 | -20.7% |
| Current portion of amounts payable after more than one year | 42 | €8,852 | €2,970 | -€5,881 | -66.4% |
| Trade debts | 44 | €7,773 | €4,000 | -€3,772 | -48.5% |
| Suppliers | 440/4 | €7,773 | €4,000 | -€3,772 | -48.5% |
| Taxes, remuneration and social security | 45 | €1,291 | €3,434 | +€2,143 | +166% |
| Taxes | 450/3 | €1,291 | €3,434 | +€2,143 | +166% |
| Other amounts payable | 47/48 | €17,096 | €17,352 | +€256 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,446 | €11,593 | +€2,148 | +22.7% |
| Other operating charges | 640/8 | €990 | €2,024 | +€1,034 | +104% |
| Gross operating margin | 9900 | €13,297 | €20,256 | +€6,959 | +52.3% |
| Operating profit (loss) | 9901 | €2,862 | €6,639 | +€3,777 | +132% |
| Financial income | 75/76B | €0 | €0 | -€0 | -33.3% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -33.3% |
| Financial charges | 65/66B | €491 | €395 | -€95 | -19.4% |
| Recurring financial charges | 65 | €491 | €395 | -€95 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €2,372 | €6,244 | +€3,873 | +163% |
| Income taxes | 67/77 | €2,850 | €3,909 | +€1,059 | +37.2% |
| Profit (loss) for the period | 9904 | -€478 | €2,336 | +€2,814 | |
| Profit (loss) for the period to be appropriated | 9905 | -€478 | €2,336 | +€2,814 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.