Het Architectenatelier: 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.
Het Architectenatelier
Largest movements
- Cash +€45,949
up €45,949 (+160%), from €28,629 to €74,578
mainly Net result for the year (+€37,255) and Tax, wage and social debts (+€23,096)
- Receivables within one year +€7,052
up €7,052 (+8.6%), from €82,317 to €89,369
of which Other amounts receivable: +€10,900
- Tangible fixed assets -€5,114
down €5,114 (-21.6%), from €23,685 to €18,571
of which Furniture and vehicles: -€3,978
- Reserves +€37,255
up €37,255 (+38.9%), from €95,821 to €133,077
- Tax, wage and social debts +€23,096
up €23,096, from €0 to €23,096
of which Taxes: +€23,096
- Trade debts -€8,100
down €8,100 (-36.8%), from €22,038 to €13,938
- Debts after one year -€3,966
down €3,966 (-49.0%), from €8,092 to €4,126
- Gross operating margin +€33,525
up €33,525 (+98.3%), from €34,101 to €67,625
- Staff costs -€19,068
down €19,068 (-75.2%), from €25,351 to €6,283
- Taxes +€14,388
up €14,388 (+18,531%), from €78 to €14,465
- Financial income +€1,394
up €1,394 (+368%), from €379 to €1,772
- Depreciation -€1,067
down €1,067 (-12.0%), from €8,926 to €7,859
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 | €148,364 | €196,803 | +€48,438 | +32.6% |
| Fixed assets | 21/28 | €27,905 | €22,791 | -€5,114 | -18.3% |
| Tangible fixed assets | 22/27 | €23,685 | €18,571 | -€5,114 | -21.6% |
| Plant, machinery and equipment | 23 | €658 | €0 | -€658 | -100% |
| Furniture and vehicles | 24 | €14,050 | €10,072 | -€3,978 | -28.3% |
| Other tangible fixed assets | 26 | €8,977 | €8,499 | -€478 | -5.3% |
| Financial fixed assets | 28 | €4,220 | €4,220 | = | 0.0% |
| Current assets | 29/58 | €120,460 | €174,012 | +€53,552 | +44.5% |
| Amounts receivable within one year | 40/41 | €82,317 | €89,369 | +€7,052 | +8.6% |
| Trade receivables | 40 | €57,376 | €53,528 | -€3,848 | -6.7% |
| Other amounts receivable | 41 | €24,941 | €35,840 | +€10,900 | +43.7% |
| Cash at bank and in hand | 54/58 | €28,629 | €74,578 | +€45,949 | +160% |
| Deferred charges and accrued income | 490/1 | €9,514 | €10,064 | +€551 | +5.8% |
| Total equity and liabilities | 10/49 | €148,364 | €196,803 | +€48,438 | +32.6% |
| Equity | 10/15 | €114,421 | €151,677 | +€37,255 | +32.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,821 | €133,077 | +€37,255 | +38.9% |
| Distributable reserves | 133 | €95,821 | €133,077 | +€37,255 | +38.9% |
| Amounts payable | 17/49 | €33,943 | €45,126 | +€11,183 | +32.9% |
| Amounts payable after more than one year | 17 | €8,092 | €4,126 | -€3,966 | -49.0% |
| Financial debts | 170/4 | €8,092 | €4,126 | -€3,966 | -49.0% |
| Amounts payable within one year | 42/48 | €25,851 | €41,000 | +€15,149 | +58.6% |
| Current portion of amounts payable after more than one year | 42 | €3,813 | €3,966 | +€153 | +4.0% |
| Trade debts | 44 | €22,038 | €13,938 | -€8,100 | -36.8% |
| Suppliers | 440/4 | €22,038 | €13,938 | -€8,100 | -36.8% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €0 | €23,096 | +€23,096 | |
| Taxes | 450/3 | €0 | €23,096 | +€23,096 | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €25,351 | €6,283 | -€19,068 | -75.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,926 | €7,859 | -€1,067 | -12.0% |
| Other operating charges | 640/8 | €994 | €1,323 | +€328 | +33.0% |
| Non-recurring operating charges | 66A | €5,321 | €0 | -€5,321 | -100% |
| Gross operating margin | 9900 | €34,101 | €67,625 | +€33,525 | +98.3% |
| Operating profit (loss) | 9901 | -€6,492 | €52,161 | +€58,653 | |
| Financial income | 75/76B | €379 | €1,772 | +€1,394 | +368% |
| Recurring financial income | 75 | €379 | €1,772 | +€1,394 | +368% |
| Financial charges | 65/66B | €2,223 | €2,213 | -€10 | -0.5% |
| Recurring financial charges | 65 | €2,223 | €2,213 | -€10 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,336 | €51,720 | +€60,056 | |
| Income taxes | 67/77 | €78 | €14,465 | +€14,388 | +18,531% |
| Profit (loss) for the period | 9904 | -€8,414 | €37,255 | +€45,669 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,414 | €37,255 | +€45,669 |
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 27 October 2026 via checked.be.