K2H Architectes: 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.
K2H Architectes
Largest movements
- Tangible fixed assets -€9,715
down €9,715 (-90.2%), from €10,774 to €1,059
- Cash -€4,042
down €4,042 (-23.3%), from €17,376 to €13,334
mainly Debts after one year (-€6,256) and Current portion of long-term debt (-€4,134)
- Deferred charges and accrued income -€1,434
down €1,434 (-41.4%), from €3,463 to €2,029
- Debts after one year -€6,256
no longer reported in 2025 (was €6,256)
- Current portion of long-term debt -€4,134
no longer reported in 2025 (was €4,134)
- Profit (loss) carried forward -€3,375
down €3,375 (-776%), from -€435 to -€3,810
- Tax, wage and social debts -€1,581
down €1,581 (-65.6%), from €2,411 to €830
- Trade debts +€430
up €430 (+24.4%), from €1,765 to €2,196
- Gross operating margin -€68,333
down €68,333, from €66,911 to -€1,422
- Taxes -€15,663
down €15,663 (-98.0%), from €15,984 to €321
- Financial charges -€5,187
down €5,187 (-80.6%), from €6,436 to €1,249
- Depreciation -€2,513
down €2,513 (-89.1%), from €2,818 to €306
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 | €35,039 | €19,834 | -€15,205 | -43.4% |
| Fixed assets | 21/28 | €11,184 | €1,219 | -€9,965 | -89.1% |
| Intangible fixed assets | 21 | €250 | €0 | -€250 | -100% |
| Tangible fixed assets | 22/27 | €10,774 | €1,059 | -€9,715 | -90.2% |
| Furniture and vehicles | 24 | €10,774 | €1,059 | -€9,715 | -90.2% |
| Financial fixed assets | 28 | €160 | €160 | = | 0.0% |
| Current assets | 29/58 | €23,855 | €18,615 | -€5,240 | -22.0% |
| Amounts receivable within one year | 40/41 | €3,016 | €3,253 | +€237 | +7.8% |
| Trade receivables | 40 | - | €237 | +€237 | |
| Other amounts receivable | 41 | €3,016 | €3,016 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,376 | €13,334 | -€4,042 | -23.3% |
| Deferred charges and accrued income | 490/1 | €3,463 | €2,029 | -€1,434 | -41.4% |
| Total equity and liabilities | 10/49 | €35,039 | €19,834 | -€15,205 | -43.4% |
| Equity | 10/15 | €20,025 | €16,650 | -€3,375 | -16.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€435 | -€3,810 | -€3,375 | -776% |
| Amounts payable | 17/49 | €15,014 | €3,184 | -€11,830 | -78.8% |
| Amounts payable after more than one year | 17 | €6,256 | - | -€6,256 | |
| Financial debts | 170/4 | €6,256 | - | -€6,256 | |
| Amounts payable within one year | 42/48 | €8,758 | €3,184 | -€5,574 | -63.6% |
| Current portion of amounts payable after more than one year | 42 | €4,134 | - | -€4,134 | |
| Trade debts | 44 | €1,765 | €2,196 | +€430 | +24.4% |
| Suppliers | 440/4 | €1,765 | €2,196 | +€430 | +24.4% |
| Taxes, remuneration and social security | 45 | €2,411 | €830 | -€1,581 | -65.6% |
| Taxes | 450/3 | €2,411 | €830 | -€1,581 | -65.6% |
| Other amounts payable | 47/48 | €447 | €159 | -€289 | -64.5% |
| Non-recurring operating income | 76A | €79,798 | €692 | -€79,106 | -99.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,818 | €306 | -€2,513 | -89.1% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating charges | 66A | - | €18 | +€18 | |
| Gross operating margin | 9900 | €66,911 | -€1,422 | -€68,333 | |
| Operating profit (loss) | 9901 | €63,706 | -€2,145 | -€65,851 | |
| Financial income | 75/76B | - | €340 | +€340 | |
| Recurring financial income | 75 | - | €340 | +€340 | |
| Financial charges | 65/66B | €6,436 | €1,249 | -€5,187 | -80.6% |
| Recurring financial charges | 65 | €6,436 | €1,249 | -€5,187 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €57,270 | -€3,054 | -€60,324 | |
| Income taxes | 67/77 | €15,984 | €321 | -€15,663 | -98.0% |
| Profit (loss) for the period | 9904 | €41,286 | -€3,375 | -€44,661 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,286 | -€3,375 | -€44,661 |
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 29 October 2026 via checked.be.