hp architect: what changed
hp architect
Largest movements
- Receivables within one year +€10,668
up €10,668 (+72.6%), from €14,689 to €25,357
of which Trade receivables: +€10,398
- Tangible fixed assets +€9,674
up €9,674 (+276%), from €3,499 to €13,173
of which Furniture and vehicles: +€7,416
- Cash -€8,254
down €8,254 (-78.8%), from €10,480 to €2,226
mainly Investment in fixed assets (net) (-€12,742) and Receivables within one year (-€10,668)
- Stocks and contracts -€1,750
down €1,750 (-100%), from €1,750 to €0
- Tax, wage and social debts +€7,569
up €7,569 (+125%), from €6,066 to €13,634
of which Remuneration and social security: +€5,818
- Short-term financial debts -€2,179
down €2,179 (-98.0%), from €2,223 to €44
- Reserves +€2,014
up €2,014 (+18.3%), from €11,002 to €13,015
- Other debts +€1,707
up €1,707 (+17.6%), from €9,700 to €11,407
- Trade debts +€874
up €874 (+51.3%), from €1,704 to €2,578
- Gross operating margin +€5,905
up €5,905 (+181%), from €3,255 to €9,160
- Depreciation +€2,567
up €2,567 (+513%), from €501 to €3,068
- Financial charges +€2,525
up €2,525 (+1,103%), from €229 to €2,754
- Taxes -€258
down €258 (-26.0%), from €995 to €737
- Other operating charges -€142
down €142 (-18.9%), from €751 to €610
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,894 | €41,878 | +€9,984 | +31.3% |
| Fixed assets | 21/28 | €3,499 | €13,173 | +€9,674 | +276% |
| Tangible fixed assets | 22/27 | €3,499 | €13,173 | +€9,674 | +276% |
| Land and buildings | 22 | - | €2,612 | +€2,612 | |
| Plant, machinery and equipment | 23 | €3,093 | €2,738 | -€355 | -11.5% |
| Furniture and vehicles | 24 | €407 | €7,823 | +€7,416 | +1,824% |
| Current assets | 29/58 | €28,395 | €28,705 | +€310 | +1.1% |
| Stocks and contracts in progress | 3 | €1,750 | €0 | -€1,750 | -100% |
| Contracts in progress | 37 | €1,750 | €0 | -€1,750 | -100% |
| Amounts receivable within one year | 40/41 | €14,689 | €25,357 | +€10,668 | +72.6% |
| Trade receivables | 40 | €13,684 | €24,083 | +€10,398 | +76.0% |
| Other amounts receivable | 41 | €1,005 | €1,274 | +€270 | +26.8% |
| Cash at bank and in hand | 54/58 | €10,480 | €2,226 | -€8,254 | -78.8% |
| Deferred charges and accrued income | 490/1 | €1,476 | €1,122 | -€353 | -23.9% |
| Total equity and liabilities | 10/49 | €31,894 | €41,878 | +€9,984 | +31.3% |
| Equity | 10/15 | €12,202 | €14,215 | +€2,014 | +16.5% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €11,002 | €13,015 | +€2,014 | +18.3% |
| Distributable reserves | 133 | €11,002 | €13,015 | +€2,014 | +18.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €19,692 | €27,663 | +€7,970 | +40.5% |
| Amounts payable within one year | 42/48 | €19,692 | €27,663 | +€7,970 | +40.5% |
| Financial debts | 43 | €2,223 | €44 | -€2,179 | -98.0% |
| Credit institutions | 430/8 | €2,223 | €44 | -€2,179 | -98.0% |
| Trade debts | 44 | €1,704 | €2,578 | +€874 | +51.3% |
| Suppliers | 440/4 | €1,704 | €2,578 | +€874 | +51.3% |
| Taxes, remuneration and social security | 45 | €6,066 | €13,634 | +€7,569 | +125% |
| Taxes | 450/3 | €6,066 | €7,816 | +€1,750 | +28.9% |
| Remuneration and social security | 454/9 | - | €5,818 | +€5,818 | |
| Other amounts payable | 47/48 | €9,700 | €11,407 | +€1,707 | +17.6% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €349 | €0 | -€349 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €501 | €3,068 | +€2,567 | +513% |
| Other operating charges | 640/8 | €751 | €610 | -€142 | -18.9% |
| Gross operating margin | 9900 | €3,255 | €9,160 | +€5,905 | +181% |
| Operating profit (loss) | 9901 | €2,003 | €5,483 | +€3,479 | +174% |
| Financial income | 75/76B | €21 | €22 | +€0 | +1.9% |
| Recurring financial income | 75 | €21 | €22 | +€0 | +1.9% |
| Financial charges | 65/66B | €229 | €2,754 | +€2,525 | +1,103% |
| Recurring financial charges | 65 | €229 | €2,754 | +€2,525 | +1,103% |
| Profit (loss) for the period before taxes | 9903 | €1,796 | €2,751 | +€955 | +53.2% |
| Income taxes | 67/77 | €995 | €737 | -€258 | -26.0% |
| Profit (loss) for the period | 9904 | €801 | €2,014 | +€1,213 | +152% |
| Profit (loss) for the period to be appropriated | 9905 | €801 | €2,014 | +€1,213 | +152% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.