Katrien Desair.Architect: what changed
Katrien Desair.Architect
Largest movements
- Cash +€4,780
up €4,780 (+256%), from €1,864 to €6,643
mainly Net result for the year (+€9,004) and Accrued charges and deferred income (+€297)
- Tangible fixed assets +€941
new in 2025: €941
- Deferred charges and accrued income +€779
up €779 (+101%), from €768 to €1,546
- Profit (loss) carried forward +€8,171
up €8,171 (+1,356%), from €603 to €8,774
- Other debts -€1,299
down €1,299 (-78.6%), from €1,653 to €355
- Tax, wage and social debts -€363
down €363 (-8.5%), from €4,248 to €3,885
of which Remuneration and social security: -€1,489
- Accrued charges and deferred income +€297
up €297 (+689%), from €43 to €340
- Gross operating margin +€11,194
up €11,194 (+358%), from €3,128 to €14,322
- Taxes +€2,290
up €2,290 (+315%), from €727 to €3,017
- Depreciation +€162
new in 2025: €162
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,212 | €18,846 | +€6,633 | +54.3% |
| Fixed assets | 21/28 | €15 | €956 | +€941 | +6,272% |
| Tangible fixed assets | 22/27 | - | €941 | +€941 | |
| Furniture and vehicles | 24 | - | €941 | +€941 | |
| Financial fixed assets | 28 | €15 | €15 | = | 0.0% |
| Current assets | 29/58 | €12,197 | €17,890 | +€5,693 | +46.7% |
| Amounts receivable after more than one year | 29 | €4,000 | €4,000 | = | 0.0% |
| Trade receivables | 290 | €4,000 | €4,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,566 | €5,701 | +€134 | +2.4% |
| Trade receivables | 40 | €5,566 | €5,701 | +€134 | +2.4% |
| Cash at bank and in hand | 54/58 | €1,864 | €6,643 | +€4,780 | +256% |
| Deferred charges and accrued income | 490/1 | €768 | €1,546 | +€779 | +101% |
| Total equity and liabilities | 10/49 | €12,212 | €18,846 | +€6,633 | +54.3% |
| Equity | 10/15 | €4,603 | €12,774 | +€8,171 | +178% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €603 | €8,774 | +€8,171 | +1,356% |
| Amounts payable | 17/49 | €7,610 | €6,072 | -€1,538 | -20.2% |
| Amounts payable within one year | 42/48 | €7,567 | €5,732 | -€1,834 | -24.2% |
| Trade debts | 44 | €1,665 | €1,492 | -€173 | -10.4% |
| Suppliers | 440/4 | €1,665 | €1,492 | -€173 | -10.4% |
| Taxes, remuneration and social security | 45 | €4,248 | €3,885 | -€363 | -8.5% |
| Taxes | 450/3 | €2,759 | €3,885 | +€1,126 | +40.8% |
| Remuneration and social security | 454/9 | €1,489 | €0 | -€1,489 | -100% |
| Other amounts payable | 47/48 | €1,653 | €355 | -€1,299 | -78.6% |
| Accrued charges and deferred income | 492/3 | €43 | €340 | +€297 | +689% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €162 | +€162 | |
| Other operating charges | 640/8 | €927 | €954 | +€28 | +3.0% |
| Gross operating margin | 9900 | €3,128 | €14,322 | +€11,194 | +358% |
| Operating profit (loss) | 9901 | €2,201 | €13,205 | +€11,004 | +500% |
| Financial income | 75/76B | €250 | €231 | -€19 | -7.6% |
| Recurring financial income | 75 | €250 | €231 | -€19 | -7.6% |
| Financial charges | 65/66B | €1,475 | €1,415 | -€60 | -4.0% |
| Recurring financial charges | 65 | €1,475 | €1,415 | -€60 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €977 | €12,021 | +€11,044 | +1,131% |
| Income taxes | 67/77 | €727 | €3,017 | +€2,290 | +315% |
| Profit (loss) for the period | 9904 | €250 | €9,004 | +€8,754 | +3,505% |
| Profit (loss) for the period to be appropriated | 9905 | €250 | €9,004 | +€8,754 | +3,505% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.