Kant-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.
Kant-architecten
Largest movements
- Receivables within one year +€3,808
up €3,808 (+46.8%), from €8,144 to €11,952
- Deferred charges and accrued income -€2,283
down €2,283 (-77.9%), from €2,929 to €646
- Tangible fixed assets -€1,417
down €1,417 (-33.2%), from €4,274 to €2,857
of which Plant, machinery and equipment: -€1,262
- Cash -€733
down €733 (-21.9%), from €3,345 to €2,612
mainly Net result for the year (-€11,784) and Receivables within one year (-€3,808)
- Stocks and contracts -€563
no longer reported in 2025 (was €563)
- Other debts +€14,632
up €14,632 (+235%), from €6,238 to €20,870
- Profit (loss) carried forward -€11,784
down €11,784 (-69.2%), from -€17,030 to -€28,814
- Trade debts -€3,526
down €3,526 (-68.1%), from €5,179 to €1,653
- Accrued charges and deferred income -€1,160
no longer reported in 2025 (was €1,160)
- Tax, wage and social debts +€650
up €650 (+16.3%), from €3,992 to €4,642
- Other operating charges -€1,019
down €1,019 (-55.3%), from €1,843 to €824
- Gross operating margin -€307
down €307 (-3.5%), from -€8,736 to -€9,043
- Financial charges +€160
up €160 (+135%), from €119 to €279
- Financial income -€154
no longer reported in 2025 (was €154)
- Depreciation +€104
up €104 (+7.9%), from €1,314 to €1,418
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 | €19,304 | €18,117 | -€1,187 | -6.2% |
| Fixed assets | 21/28 | €4,324 | €2,907 | -€1,417 | -32.8% |
| Tangible fixed assets | 22/27 | €4,274 | €2,857 | -€1,417 | -33.2% |
| Plant, machinery and equipment | 23 | €3,509 | €2,247 | -€1,262 | -36.0% |
| Furniture and vehicles | 24 | €738 | €610 | -€128 | -17.4% |
| Other tangible fixed assets | 26 | €27 | - | -€27 | |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €14,980 | €15,210 | +€230 | +1.5% |
| Stocks and contracts in progress | 3 | €563 | - | -€563 | |
| Contracts in progress | 37 | €563 | - | -€563 | |
| Amounts receivable within one year | 40/41 | €8,144 | €11,952 | +€3,808 | +46.8% |
| Trade receivables | 40 | €8,144 | €11,952 | +€3,808 | +46.8% |
| Cash at bank and in hand | 54/58 | €3,345 | €2,612 | -€733 | -21.9% |
| Deferred charges and accrued income | 490/1 | €2,929 | €646 | -€2,283 | -77.9% |
| Total equity and liabilities | 10/49 | €19,304 | €18,117 | -€1,187 | -6.2% |
| Equity | 10/15 | €2,736 | -€9,048 | -€11,784 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,566 | €13,566 | +€1 | 0.0% |
| Distributable reserves | 133 | €13,566 | €13,566 | +€1 | 0.0% |
| Profit (loss) carried forward | 14 | -€17,030 | -€28,814 | -€11,784 | -69.2% |
| Amounts payable | 17/49 | €16,568 | €27,165 | +€10,597 | +64.0% |
| Amounts payable within one year | 42/48 | €15,408 | €27,165 | +€11,757 | +76.3% |
| Trade debts | 44 | €5,179 | €1,653 | -€3,526 | -68.1% |
| Suppliers | 440/4 | €5,179 | €1,653 | -€3,526 | -68.1% |
| Taxes, remuneration and social security | 45 | €3,992 | €4,642 | +€650 | +16.3% |
| Taxes | 450/3 | €3,992 | €4,642 | +€650 | +16.3% |
| Other amounts payable | 47/48 | €6,238 | €20,870 | +€14,632 | +235% |
| Accrued charges and deferred income | 492/3 | €1,160 | - | -€1,160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,314 | €1,418 | +€104 | +7.9% |
| Other operating charges | 640/8 | €1,843 | €824 | -€1,019 | -55.3% |
| Gross operating margin | 9900 | -€8,736 | -€9,043 | -€307 | -3.5% |
| Operating profit (loss) | 9901 | -€11,894 | -€11,285 | +€609 | +5.1% |
| Financial income | 75/76B | €154 | - | -€154 | |
| Recurring financial income | 75 | €154 | - | -€154 | |
| Financial charges | 65/66B | €119 | €279 | +€160 | +135% |
| Recurring financial charges | 65 | €119 | €279 | +€160 | +135% |
| Profit (loss) for the period before taxes | 9903 | -€11,859 | -€11,564 | +€295 | +2.5% |
| Income taxes | 67/77 | €226 | €220 | -€6 | -2.7% |
| Profit (loss) for the period | 9904 | -€12,085 | -€11,784 | +€301 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,085 | -€11,784 | +€301 | +2.5% |
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 24 October 2026 via checked.be.