Isabel Bobbaers Architecte: 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.
Isabel Bobbaers Architecte
Largest movements
- Cash +€21,135
up €21,135 (+69.2%), from €30,532 to €51,668
mainly Net result for the year (+€12,901) and Other debts (+€7,953)
- Deferred charges and accrued income +€3,801
up €3,801 (+331%), from €1,148 to €4,949
- Receivables within one year -€2,959
down €2,959 (-12.5%), from €23,591 to €20,633
of which Trade receivables: -€2,959
- Tangible fixed assets -€1,079
down €1,079 (-50.9%), from €2,120 to €1,041
- Reserves +€12,901
up €12,901 (+42.1%), from €30,622 to €43,523
- Other debts +€7,953
up €7,953 (+56.3%), from €14,132 to €22,085
- Tax, wage and social debts +€2,465
up €2,465 (+31.9%), from €7,717 to €10,183
- Trade debts -€2,420
no longer reported in 2025 (was €2,420)
- Gross operating margin -€411
down €411 (-2.0%), from €20,446 to €20,035
- Taxes -€276
down €276 (-4.5%), from €6,186 to €5,911
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 | €57,391 | €78,290 | +€20,899 | +36.4% |
| Fixed assets | 21/28 | €2,120 | €1,041 | -€1,079 | -50.9% |
| Tangible fixed assets | 22/27 | €2,120 | €1,041 | -€1,079 | -50.9% |
| Furniture and vehicles | 24 | €2,120 | €1,041 | -€1,079 | -50.9% |
| Current assets | 29/58 | €55,272 | €77,250 | +€21,978 | +39.8% |
| Amounts receivable within one year | 40/41 | €23,591 | €20,633 | -€2,959 | -12.5% |
| Trade receivables | 40 | €19,778 | €16,819 | -€2,959 | -15.0% |
| Other amounts receivable | 41 | €3,814 | €3,814 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €30,532 | €51,668 | +€21,135 | +69.2% |
| Deferred charges and accrued income | 490/1 | €1,148 | €4,949 | +€3,801 | +331% |
| Total equity and liabilities | 10/49 | €57,391 | €78,290 | +€20,899 | +36.4% |
| Equity | 10/15 | €33,122 | €46,023 | +€12,901 | +38.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €30,622 | €43,523 | +€12,901 | +42.1% |
| Distributable reserves | 133 | €30,622 | €43,523 | +€12,901 | +42.1% |
| Amounts payable | 17/49 | €24,269 | €32,268 | +€7,998 | +33.0% |
| Amounts payable within one year | 42/48 | €24,269 | €32,268 | +€7,998 | +33.0% |
| Trade debts | 44 | €2,420 | - | -€2,420 | |
| Suppliers | 440/4 | €2,420 | - | -€2,420 | |
| Taxes, remuneration and social security | 45 | €7,717 | €10,183 | +€2,465 | +31.9% |
| Taxes | 450/3 | €7,717 | €10,183 | +€2,465 | +31.9% |
| Other amounts payable | 47/48 | €14,132 | €22,085 | +€7,953 | +56.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,079 | €1,079 | = | 0.0% |
| Other operating charges | 640/8 | €8 | €63 | +€55 | +675% |
| Gross operating margin | 9900 | €20,446 | €20,035 | -€411 | -2.0% |
| Operating profit (loss) | 9901 | €19,359 | €18,893 | -€466 | -2.4% |
| Financial income | 75/76B | €0 | €0 | -€0 | -87.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -87.0% |
| Financial charges | 65/66B | €67 | €82 | +€15 | +22.3% |
| Recurring financial charges | 65 | €67 | €82 | +€15 | +22.3% |
| Profit (loss) for the period before taxes | 9903 | €19,292 | €18,811 | -€481 | -2.5% |
| Income taxes | 67/77 | €6,186 | €5,911 | -€276 | -4.5% |
| Profit (loss) for the period | 9904 | €13,106 | €12,901 | -€205 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €13,106 | €12,901 | -€205 | -1.6% |
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 30 October 2026 via checked.be.