HYPOTHEEKARCHITECT: 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.
HYPOTHEEKARCHITECT
Largest movements
- Receivables after one year +€81,711
up €81,711 (+31.5%), from €259,751 to €341,462
- Deferred charges and accrued income +€28,356
up €28,356 (+117.0%), from €24,240 to €52,596
- Current investments +€25,500
up €25,500 (+212.5%), from €12,000 to €37,500
- Tangible fixed assets -€23,813
down €23,813 (-7.1%), from €336,132 to €312,319
of which Land and buildings: -€19,857
- Reserves +€76,543
up €76,543 (+35.2%), from €217,519 to €294,062
- Other debts +€18,521
up €18,521 (+21.4%), from €86,658 to €105,179
- Debts after one year -€15,879
down €15,879 (-7.7%), from €206,631 to €190,752
- Current portion of long-term debt +€14,051
up €14,051 (+72.4%), from €19,408 to €33,459
- Tax, wage and social debts +€13,641
up €13,641 (+57.4%), from €23,779 to €37,420
- Gross operating margin +€75,153
up €75,153 (+76.5%), from €98,222 to €173,375
- Taxes +€20,177
up €20,177 (+111.3%), from €18,127 to €38,304
- Depreciation +€2,962
up €2,962 (+8.2%), from €36,199 to €39,162
- Write-downs +€1,927
new in 2025: €1,927
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.
Cash bridge derived
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 | €638,761 | €756,559 | +€117,799 | +18.4% |
| Fixed assets | 21/28 | €340,782 | €316,969 | -€23,813 | -7.0% |
| Tangible fixed assets | 22/27 | €336,132 | €312,319 | -€23,813 | -7.1% |
| Land and buildings | 22 | €272,815 | €252,958 | -€19,857 | -7.3% |
| Plant, machinery and equipment | 23 | €1,281 | €857 | -€424 | -33.1% |
| Furniture and vehicles | 24 | €6,532 | €4,363 | -€2,169 | -33.2% |
| Other tangible fixed assets | 26 | €55,503 | €54,141 | -€1,363 | -2.5% |
| Financial fixed assets | 28 | €4,650 | €4,650 | = | 0.0% |
| Current assets | 29/58 | €297,979 | €439,590 | +€141,611 | +47.5% |
| Amounts receivable after more than one year | 29 | €259,751 | €341,462 | +€81,711 | +31.5% |
| Other amounts receivable | 291 | €259,751 | €341,462 | +€81,711 | +31.5% |
| Amounts receivable within one year | 40/41 | €1,927 | €512 | -€1,415 | -73.4% |
| Trade receivables | 40 | - | €512 | +€512 | |
| Other amounts receivable | 41 | €1,927 | €0 | -€1,927 | -100.0% |
| Current investments | 50/53 | €12,000 | €37,500 | +€25,500 | +212.5% |
| Cash at bank and in hand | 54/58 | €62 | €7,521 | +€7,459 | +12003.9% |
| Deferred charges and accrued income | 490/1 | €24,240 | €52,596 | +€28,356 | +117.0% |
| Total equity and liabilities | 10/49 | €638,761 | €756,559 | +€117,799 | +18.4% |
| Equity | 10/15 | €236,119 | €312,662 | +€76,543 | +32.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,519 | €294,062 | +€76,543 | +35.2% |
| Distributable reserves | 133 | €217,519 | €294,062 | +€76,543 | +35.2% |
| Amounts payable | 17/49 | €402,642 | €443,898 | +€41,255 | +10.2% |
| Amounts payable after more than one year | 17 | €206,631 | €190,752 | -€15,879 | -7.7% |
| Financial debts | 170/4 | €206,631 | €190,752 | -€15,879 | -7.7% |
| Amounts payable within one year | 42/48 | €195,121 | €242,040 | +€46,919 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €19,408 | €33,459 | +€14,051 | +72.4% |
| Financial debts | 43 | €45,912 | €47,796 | +€1,884 | +4.1% |
| Credit institutions | 430/8 | €45,912 | €46,255 | +€343 | +0.7% |
| Other loans | 439 | - | €1,542 | +€1,542 | |
| Trade debts | 44 | €19,364 | €18,185 | -€1,179 | -6.1% |
| Suppliers | 440/4 | €19,364 | €18,185 | -€1,179 | -6.1% |
| Taxes, remuneration and social security | 45 | €23,779 | €37,420 | +€13,641 | +57.4% |
| Taxes | 450/3 | €23,779 | €37,420 | +€13,641 | +57.4% |
| Other amounts payable | 47/48 | €86,658 | €105,179 | +€18,521 | +21.4% |
| Accrued charges and deferred income | 492/3 | €890 | €11,106 | +€10,216 | +1147.8% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36,199 | €39,162 | +€2,962 | +8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,927 | +€1,927 | |
| Other operating charges | 640/8 | €4,690 | €4,961 | +€270 | +5.8% |
| Non-recurring operating charges | 66A | - | €1,866 | +€1,866 | |
| Gross operating margin | 9900 | €98,222 | €173,375 | +€75,153 | +76.5% |
| Operating profit (loss) | 9901 | €57,332 | €125,460 | +€68,128 | +118.8% |
| Financial income | 75/76B | €5,614 | €5,731 | +€117 | +2.1% |
| Recurring financial income | 75 | €5,614 | €5,731 | +€117 | +2.1% |
| Financial charges | 65/66B | €16,419 | €16,343 | -€76 | -0.5% |
| Recurring financial charges | 65 | €16,419 | €16,343 | -€76 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €46,527 | €114,847 | +€68,320 | +146.8% |
| Income taxes | 67/77 | €18,127 | €38,304 | +€20,177 | +111.3% |
| Profit (loss) for the period | 9904 | €28,400 | €76,543 | +€48,143 | +169.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,400 | €76,543 | +€48,143 | +169.5% |
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 9 October 2026 via checked.be.