KAP32 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.
KAP32 ARCHITECTUUR
Largest movements
- Cash +€157,414
up €157,414 (+5,610%), from €2,806 to €160,220
mainly Receivables within one year (+€130,832) and Net result for the year (+€36,988)
- Receivables within one year -€130,832
down €130,832 (-57.7%), from €226,672 to €95,841
of which Other amounts receivable: -€184,151
- Tangible fixed assets +€28,297
up €28,297 (+113%), from €25,080 to €53,377
of which Land and buildings: +€25,473
- Profit (loss) carried forward +€45,800
up €45,800 (+56.7%), from -€80,712 to -€34,911
- Tax, wage and social debts +€30,761
up €30,761 (+216%), from €14,219 to €44,980
of which Taxes: +€24,649
- Other debts +€22,621
up €22,621 (+452%), from €5,000 to €27,621
- Advances received -€20,042
down €20,042 (-49.7%), from €40,366 to €20,324
- Debts after one year -€9,822
down €9,822 (-32.7%), from €30,006 to €20,184
- Gross operating margin +€40,700
up €40,700 (+51.3%), from €79,377 to €120,076
- Financial charges -€16,579
down €16,579 (-83.7%), from €19,801 to €3,222
- Taxes +€9,762
up €9,762 (+333%), from €2,934 to €12,696
- Financial income -€4,319
down €4,319 (-99.4%), from €4,345 to €25
- Staff costs +€2,811
up €2,811 (+4.8%), from €58,003 to €60,814
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 | €258,896 | €314,772 | +€55,876 | +21.6% |
| Fixed assets | 21/28 | €27,696 | €55,993 | +€28,297 | +102% |
| Tangible fixed assets | 22/27 | €25,080 | €53,377 | +€28,297 | +113% |
| Land and buildings | 22 | €10,228 | €35,701 | +€25,473 | +249% |
| Plant, machinery and equipment | 23 | €3,614 | €4,942 | +€1,328 | +36.7% |
| Furniture and vehicles | 24 | €6,662 | €8,159 | +€1,497 | +22.5% |
| Leasing and similar rights | 25 | €4,576 | €4,576 | = | 0.0% |
| Financial fixed assets | 28 | €2,616 | €2,616 | = | 0.0% |
| Current assets | 29/58 | €231,200 | €258,779 | +€27,579 | +11.9% |
| Amounts receivable within one year | 40/41 | €226,672 | €95,841 | -€130,832 | -57.7% |
| Trade receivables | 40 | €38,499 | €91,819 | +€53,320 | +138% |
| Other amounts receivable | 41 | €188,173 | €4,022 | -€184,151 | -97.9% |
| Cash at bank and in hand | 54/58 | €2,806 | €160,220 | +€157,414 | +5,610% |
| Deferred charges and accrued income | 490/1 | €1,721 | €2,718 | +€997 | +57.9% |
| Total equity and liabilities | 10/49 | €258,896 | €314,772 | +€55,876 | +21.6% |
| Equity | 10/15 | €133,301 | €170,289 | +€36,988 | +27.7% |
| Contributions | 10/11 | €204,200 | €204,200 | = | 0.0% |
| Reserves | 13 | €9,813 | €1,000 | -€8,813 | -89.8% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €8,813 | - | -€8,813 | |
| Profit (loss) carried forward | 14 | -€80,712 | -€34,911 | +€45,800 | +56.7% |
| Amounts payable | 17/49 | €125,595 | €144,484 | +€18,889 | +15.0% |
| Amounts payable after more than one year | 17 | €30,006 | €20,184 | -€9,822 | -32.7% |
| Financial debts | 170/4 | €30,006 | €20,184 | -€9,822 | -32.7% |
| Amounts payable within one year | 42/48 | €95,471 | €124,300 | +€28,829 | +30.2% |
| Current portion of amounts payable after more than one year | 42 | €9,647 | €9,822 | +€176 | +1.8% |
| Financial debts | 43 | €3,517 | - | -€3,517 | |
| Credit institutions | 430/8 | €3,517 | - | -€3,517 | |
| Trade debts | 44 | €22,722 | €21,552 | -€1,171 | -5.2% |
| Suppliers | 440/4 | €22,722 | €21,552 | -€1,171 | -5.2% |
| Advances received on contracts in progress | 46 | €40,366 | €20,324 | -€20,042 | -49.7% |
| Taxes, remuneration and social security | 45 | €14,219 | €44,980 | +€30,761 | +216% |
| Taxes | 450/3 | €6,011 | €30,659 | +€24,649 | +410% |
| Remuneration and social security | 454/9 | €8,208 | €14,321 | +€6,113 | +74.5% |
| Other amounts payable | 47/48 | €5,000 | €27,621 | +€22,621 | +452% |
| Accrued charges and deferred income | 492/3 | €118 | - | -€118 | |
| Remuneration, social security and pensions | 62 | €58,003 | €60,814 | +€2,811 | +4.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,330 | €5,488 | +€1,158 | +26.8% |
| Other operating charges | 640/8 | €1,727 | €893 | -€834 | -48.3% |
| Non-recurring operating charges | 66A | €951 | - | -€951 | |
| Gross operating margin | 9900 | €79,377 | €120,076 | +€40,700 | +51.3% |
| Operating profit (loss) | 9901 | €14,366 | €52,881 | +€38,515 | +268% |
| Financial income | 75/76B | €4,345 | €25 | -€4,319 | -99.4% |
| Recurring financial income | 75 | €4,345 | €25 | -€4,319 | -99.4% |
| Financial charges | 65/66B | €19,801 | €3,222 | -€16,579 | -83.7% |
| Recurring financial charges | 65 | €19,801 | €3,222 | -€16,579 | -83.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,091 | €49,684 | +€50,774 | |
| Income taxes | 67/77 | €2,934 | €12,696 | +€9,762 | +333% |
| Profit (loss) for the period | 9904 | -€4,024 | €36,988 | +€41,012 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,024 | €36,988 | +€41,012 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.