K.ARchitecten: 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.
K.ARchitecten
Largest movements
- Receivables within one year +€22,238
up €22,238 (+232%), from €9,575 to €31,813
of which Trade receivables: +€22,204
- Cash -€11,808
down €11,808 (-36.5%), from €32,366 to €20,558
mainly Receivables within one year (-€22,238) and Tax, wage and social debts (-€2,189)
- Tangible fixed assets -€1,832
down €1,832 (-38.5%), from €4,753 to €2,922
- Profit (loss) carried forward +€8,958
up €8,958 (+30.7%), from -€29,193 to -€20,235
- Other debts +€4,104
up €4,104, from €0 to €4,104
- Tax, wage and social debts -€2,189
down €2,189 (-89.9%), from €2,435 to €246
- Trade debts -€2,057
down €2,057 (-89.0%), from €2,311 to €254
- Gross operating margin +€22,666
up €22,666, from -€11,472 to €11,194
- Financial income +€990
up €990, from €0 to €990
- Depreciation +€418
up €418 (+29.6%), from €1,413 to €1,832
- Other operating charges -€196
down €196 (-16.4%), from €1,192 to €996
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 | €49,317 | €57,974 | +€8,657 | +17.6% |
| Fixed assets | 21/28 | €6,753 | €4,922 | -€1,832 | -27.1% |
| Tangible fixed assets | 22/27 | €4,753 | €2,922 | -€1,832 | -38.5% |
| Furniture and vehicles | 24 | €4,753 | €2,922 | -€1,832 | -38.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €42,564 | €53,052 | +€10,489 | +24.6% |
| Amounts receivable within one year | 40/41 | €9,575 | €31,813 | +€22,238 | +232% |
| Trade receivables | 40 | €7,796 | €30,000 | +€22,204 | +285% |
| Other amounts receivable | 41 | €1,779 | €1,813 | +€34 | +1.9% |
| Cash at bank and in hand | 54/58 | €32,366 | €20,558 | -€11,808 | -36.5% |
| Deferred charges and accrued income | 490/1 | €622 | €681 | +€58 | +9.3% |
| Total equity and liabilities | 10/49 | €49,317 | €57,974 | +€8,657 | +17.6% |
| Equity | 10/15 | €44,413 | €53,371 | +€8,958 | +20.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,206 | €61,206 | = | 0.0% |
| Distributable reserves | 133 | €61,206 | €61,206 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,193 | -€20,235 | +€8,958 | +30.7% |
| Amounts payable | 17/49 | €4,904 | €4,603 | -€301 | -6.1% |
| Amounts payable within one year | 42/48 | €4,746 | €4,603 | -€143 | -3.0% |
| Trade debts | 44 | €2,311 | €254 | -€2,057 | -89.0% |
| Suppliers | 440/4 | €2,311 | €254 | -€2,057 | -89.0% |
| Taxes, remuneration and social security | 45 | €2,435 | €246 | -€2,189 | -89.9% |
| Taxes | 450/3 | €2,435 | €246 | -€2,189 | -89.9% |
| Other amounts payable | 47/48 | €0 | €4,104 | +€4,104 | |
| Accrued charges and deferred income | 492/3 | €158 | €0 | -€158 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,413 | €1,832 | +€418 | +29.6% |
| Other operating charges | 640/8 | €1,192 | €996 | -€196 | -16.4% |
| Gross operating margin | 9900 | -€11,472 | €11,194 | +€22,666 | |
| Operating profit (loss) | 9901 | -€14,078 | €8,366 | +€22,444 | |
| Financial income | 75/76B | €0 | €990 | +€990 | |
| Recurring financial income | 75 | €0 | €990 | +€990 | |
| Financial charges | 65/66B | €148 | €134 | -€13 | -9.1% |
| Recurring financial charges | 65 | €148 | €134 | -€13 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€14,225 | €9,222 | +€23,447 | |
| Income taxes | 67/77 | €257 | €264 | +€7 | +2.6% |
| Profit (loss) for the period | 9904 | -€14,483 | €8,958 | +€23,440 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,483 | €8,958 | +€23,440 |
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.