IV ARCHITECTUUR: 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.
IV ARCHITECTUUR
Largest movements
- Cash +€67,403
up €67,403 (+133%), from €50,859 to €118,262
mainly Receivables within one year (+€54,758) and Depreciation (+€16,708)
- Receivables within one year -€54,758
down €54,758 (-83.2%), from €65,811 to €11,052
of which Trade receivables: -€58,393
- Tangible fixed assets -€14,981
down €14,981 (-6.4%), from €235,146 to €220,165
of which Land and buildings: -€11,002
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€55,889
down €55,889 (-72.7%), from €76,844 to €20,956
- Taxes -€12,179
down €12,179 (-89.9%), from €13,543 to €1,364
- Depreciation -€6,633
down €6,633 (-28.4%), from €23,341 to €16,708
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 | €358,219 | €354,299 | -€3,920 | -1.1% |
| Fixed assets | 21/28 | €238,224 | €222,852 | -€15,372 | -6.5% |
| Intangible fixed assets | 21 | €3,078 | €2,687 | -€391 | -12.7% |
| Tangible fixed assets | 22/27 | €235,146 | €220,165 | -€14,981 | -6.4% |
| Land and buildings | 22 | €229,876 | €218,874 | -€11,002 | -4.8% |
| Plant, machinery and equipment | 23 | €815 | €687 | -€128 | -15.7% |
| Furniture and vehicles | 24 | €4,455 | €604 | -€3,851 | -86.4% |
| Current assets | 29/58 | €119,995 | €131,447 | +€11,452 | +9.5% |
| Amounts receivable within one year | 40/41 | €65,811 | €11,052 | -€54,758 | -83.2% |
| Trade receivables | 40 | €65,811 | €7,417 | -€58,393 | -88.7% |
| Other amounts receivable | 41 | - | €3,635 | +€3,635 | |
| Cash at bank and in hand | 54/58 | €50,859 | €118,262 | +€67,403 | +133% |
| Deferred charges and accrued income | 490/1 | €3,325 | €2,133 | -€1,193 | -35.9% |
| Total equity and liabilities | 10/49 | €358,219 | €354,299 | -€3,920 | -1.1% |
| Equity | 10/15 | €198,669 | €201,327 | +€2,657 | +1.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €192,350 | €195,000 | +€2,650 | +1.4% |
| Distributable reserves | 133 | €192,350 | €195,000 | +€2,650 | +1.4% |
| Profit (loss) carried forward | 14 | €119 | €127 | +€7 | +6.1% |
| Amounts payable | 17/49 | €159,550 | €152,973 | -€6,577 | -4.1% |
| Amounts payable after more than one year | 17 | €150,000 | €150,000 | = | 0.0% |
| Financial debts | 170/4 | €150,000 | €150,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €9,550 | €2,973 | -€6,577 | -68.9% |
| Trade debts | 44 | €547 | €26 | -€521 | -95.2% |
| Suppliers | 440/4 | €547 | €26 | -€521 | -95.2% |
| Taxes, remuneration and social security | 45 | €4,935 | €2,021 | -€2,914 | -59.1% |
| Taxes | 450/3 | €4,935 | €2,021 | -€2,914 | -59.1% |
| Other amounts payable | 47/48 | €4,069 | €926 | -€3,142 | -77.2% |
| Non-recurring operating income | 76A | - | €6,336 | +€6,336 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,341 | €16,708 | -€6,633 | -28.4% |
| Other operating charges | 640/8 | €758 | €1,271 | +€514 | +67.8% |
| Non-recurring operating charges | 66A | €6,720 | - | -€6,720 | |
| Gross operating margin | 9900 | €76,844 | €20,956 | -€55,889 | -72.7% |
| Operating profit (loss) | 9901 | €46,026 | €2,977 | -€43,049 | -93.5% |
| Financial income | 75/76B | €1,326 | €1,364 | +€38 | +2.8% |
| Recurring financial income | 75 | €1,326 | €1,364 | +€38 | +2.8% |
| Financial charges | 65/66B | - | €319 | +€319 | |
| Recurring financial charges | 65 | - | €319 | +€319 | |
| Profit (loss) for the period before taxes | 9903 | €47,352 | €4,021 | -€43,330 | -91.5% |
| Income taxes | 67/77 | €13,543 | €1,364 | -€12,179 | -89.9% |
| Profit (loss) for the period | 9904 | €33,809 | €2,657 | -€31,152 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,809 | €2,657 | -€31,152 | -92.1% |
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 1 November 2026 via checked.be.