HONK ARCHITECTEN: 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.
HONK ARCHITECTEN
Largest movements
- Tangible fixed assets +€12,942
up €12,942 (+5.5%), from €236,514 to €249,456
of which Leasing and similar rights: +€24,652
- Cash +€6,649
up €6,649 (+34.6%), from €19,239 to €25,887
mainly Net result for the year (+€25,388) and Other debts (+€21,289)
- Other debts +€21,289
up €21,289 (+1,064%), from €2,000 to €23,289
- Trade debts +€11,873
up €11,873 (+2,204%), from €539 to €12,412
- Contributions -€4,340
down €4,340 (-70.0%), from €6,200 to €1,860
- Accrued charges and deferred income -€3,253
down €3,253 (-70.7%), from €4,600 to €1,347
- Gross operating margin +€24,282
up €24,282 (+60.7%), from €40,027 to €64,309
- Taxes +€6,139
up €6,139 (+120%), from €5,115 to €11,254
- Depreciation +€2,087
up €2,087 (+11.5%), from €18,165 to €20,251
- Other operating charges +€880
up €880 (+56.3%), from €1,563 to €2,443
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 | €274,457 | €300,352 | +€25,896 | +9.4% |
| Fixed assets | 21/28 | €236,514 | €249,456 | +€12,942 | +5.5% |
| Tangible fixed assets | 22/27 | €236,514 | €249,456 | +€12,942 | +5.5% |
| Land and buildings | 22 | €227,040 | €216,784 | -€10,256 | -4.5% |
| Plant, machinery and equipment | 23 | €3,038 | €2,804 | -€235 | -7.7% |
| Furniture and vehicles | 24 | €6,436 | €5,216 | -€1,219 | -18.9% |
| Leasing and similar rights | 25 | - | €24,652 | +€24,652 | |
| Current assets | 29/58 | €37,943 | €50,896 | +€12,953 | +34.1% |
| Amounts receivable within one year | 40/41 | €15,663 | €18,207 | +€2,543 | +16.2% |
| Trade receivables | 40 | €10,648 | €12,490 | +€1,842 | +17.3% |
| Other amounts receivable | 41 | €5,015 | €5,717 | +€701 | +14.0% |
| Current investments | 50/53 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €19,239 | €25,887 | +€6,649 | +34.6% |
| Deferred charges and accrued income | 490/1 | €3,041 | €3,802 | +€761 | +25.0% |
| Total equity and liabilities | 10/49 | €274,457 | €300,352 | +€25,896 | +9.4% |
| Equity | 10/15 | €71,405 | €66,078 | -€5,326 | -7.5% |
| Contributions | 10/11 | €6,200 | €1,860 | -€4,340 | -70.0% |
| Reserves | 13 | €65,205 | €64,218 | -€986 | -1.5% |
| Distributable reserves | 133 | €65,205 | €64,218 | -€986 | -1.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €203,052 | €234,274 | +€31,222 | +15.4% |
| Amounts payable after more than one year | 17 | €162,613 | €160,965 | -€1,648 | -1.0% |
| Financial debts | 170/4 | €162,613 | €160,965 | -€1,648 | -1.0% |
| Amounts payable within one year | 42/48 | €35,839 | €71,961 | +€36,123 | +101% |
| Current portion of amounts payable after more than one year | 42 | €15,382 | €17,097 | +€1,714 | +11.1% |
| Trade debts | 44 | €539 | €12,412 | +€11,873 | +2,204% |
| Suppliers | 440/4 | €539 | €12,412 | +€11,873 | +2,204% |
| Taxes, remuneration and social security | 45 | €17,917 | €19,164 | +€1,247 | +7.0% |
| Taxes | 450/3 | €17,917 | €19,164 | +€1,247 | +7.0% |
| Other amounts payable | 47/48 | €2,000 | €23,289 | +€21,289 | +1,064% |
| Accrued charges and deferred income | 492/3 | €4,600 | €1,347 | -€3,253 | -70.7% |
| Remuneration, social security and pensions | 62 | €2,215 | €2,165 | -€50 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,165 | €20,251 | +€2,087 | +11.5% |
| Other operating charges | 640/8 | €1,563 | €2,443 | +€880 | +56.3% |
| Non-recurring operating charges | 66A | - | €187 | +€187 | |
| Gross operating margin | 9900 | €40,027 | €64,309 | +€24,282 | +60.7% |
| Operating profit (loss) | 9901 | €18,085 | €39,263 | +€21,178 | +117% |
| Financial income | 75/76B | €20 | €105 | +€84 | +413% |
| Recurring financial income | 75 | €20 | €105 | +€84 | +413% |
| Financial charges | 65/66B | €2,310 | €2,725 | +€416 | +18.0% |
| Recurring financial charges | 65 | €2,310 | €2,725 | +€416 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €15,796 | €36,643 | +€20,847 | +132% |
| Income taxes | 67/77 | €5,115 | €11,254 | +€6,139 | +120% |
| Profit (loss) for the period | 9904 | €10,680 | €25,388 | +€14,708 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €10,680 | €25,388 | +€14,708 | +138% |
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.