I M ARCHITECT: 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.
I M ARCHITECT
Largest movements
- Receivables after one year -€30,233
no longer reported in 2025 (was €30,233)
- Cash +€14,207
up €14,207 (+25.9%), from €54,782 to €68,988
mainly Other debts (+€54,572) and Receivables after one year (+€30,233)
- Receivables within one year -€4,196
down €4,196 (-55.6%), from €7,544 to €3,348
of which Trade receivables: -€4,068
- Reserves -€98,781
no longer reported in 2025 (was €98,781)
- Other debts +€54,572
up €54,572 (+1,810%), from €3,015 to €57,587
- Profit (loss) carried forward +€17,726
up €17,726, from -€16,365 to €1,361
- Contributions +€6,200
up €6,200 (+76.9%), from €8,060 to €14,260
- Gross operating margin +€24,280
up €24,280, from -€5,215 to €19,065
- Taxes -€404
down €404 (-75.9%), from €532 to €128
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 | €95,822 | €75,600 | -€20,222 | -21.1% |
| Fixed assets | 21/28 | €3,264 | €3,264 | = | 0.0% |
| Financial fixed assets | 28 | €3,264 | €3,264 | = | 0.0% |
| Current assets | 29/58 | €92,558 | €72,336 | -€20,222 | -21.8% |
| Amounts receivable after more than one year | 29 | €30,233 | - | -€30,233 | |
| Other amounts receivable | 291 | €30,233 | - | -€30,233 | |
| Amounts receivable within one year | 40/41 | €7,544 | €3,348 | -€4,196 | -55.6% |
| Trade receivables | 40 | €4,544 | €476 | -€4,068 | -89.5% |
| Other amounts receivable | 41 | €3,000 | €2,872 | -€128 | -4.3% |
| Cash at bank and in hand | 54/58 | €54,782 | €68,988 | +€14,207 | +25.9% |
| Total equity and liabilities | 10/49 | €95,822 | €75,600 | -€20,222 | -21.1% |
| Equity | 10/15 | €90,476 | €15,621 | -€74,855 | -82.7% |
| Contributions | 10/11 | €8,060 | €14,260 | +€6,200 | +76.9% |
| Reserves | 13 | €98,781 | - | -€98,781 | |
| Non-distributable reserves | 130/1 | €98,781 | - | -€98,781 | |
| Other | 1319 | €98,781 | - | -€98,781 | |
| Profit (loss) carried forward | 14 | -€16,365 | €1,361 | +€17,726 | |
| Amounts payable | 17/49 | €5,347 | €59,980 | +€54,633 | +1,022% |
| Amounts payable within one year | 42/48 | €5,347 | €59,980 | +€54,633 | +1,022% |
| Trade debts | 44 | €41 | €61 | +€20 | +48.2% |
| Suppliers | 440/4 | €41 | €61 | +€20 | +48.2% |
| Taxes, remuneration and social security | 45 | €2,291 | €2,332 | +€41 | +1.8% |
| Taxes | 450/3 | €2,291 | €2,332 | +€41 | +1.8% |
| Other amounts payable | 47/48 | €3,015 | €57,587 | +€54,572 | +1,810% |
| Other operating charges | 640/8 | €164 | €167 | +€3 | +1.8% |
| Gross operating margin | 9900 | -€5,215 | €19,065 | +€24,280 | |
| Operating profit (loss) | 9901 | -€5,379 | €18,898 | +€24,277 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,056 | €1,044 | -€12 | -1.1% |
| Recurring financial charges | 65 | €1,056 | €1,044 | -€12 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,435 | €17,854 | +€24,290 | |
| Income taxes | 67/77 | €532 | €128 | -€404 | -75.9% |
| Profit (loss) for the period | 9904 | -€6,967 | €17,726 | +€24,694 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,967 | €17,726 | +€24,694 |
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 19 October 2026 via checked.be.