KEPER 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.
KEPER architecten
Largest movements
- Receivables within one year +€5,626
up €5,626 (+24.2%), from €23,248 to €28,874
of which Trade receivables: +€4,202
- Cash -€3,739
down €3,739 (-15.9%), from €23,577 to €19,838
mainly Contributions, distributions and other (-€30,774) and Receivables within one year (-€5,626)
- Tangible fixed assets -€3,566
down €3,566 (-59.5%), from €5,996 to €2,430
of which Furniture and vehicles: -€2,052
- Deferred charges and accrued income +€2,232
up €2,232 (+106%), from €2,109 to €4,341
- Other debts +€29,710
up €29,710 (+2,793%), from €1,064 to €30,774
- Profit (loss) carried forward -€28,165
down €28,165 (-100%), from €28,165 to €0
- Tax, wage and social debts -€3,103
down €3,103 (-38.3%), from €8,106 to €5,003
- Trade debts +€2,961
up €2,961 (+39.8%), from €7,448 to €10,409
- Accrued charges and deferred income -€850
down €850 (-39.6%), from €2,148 to €1,298
- Gross operating margin -€21,298
down €21,298 (-70.2%), from €30,345 to €9,047
- Taxes -€3,754
down €3,754 (-70.2%), from €5,346 to €1,591
- Depreciation -€2,817
down €2,817 (-44.1%), from €6,383 to €3,566
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 | €54,930 | €55,484 | +€554 | +1.0% |
| Fixed assets | 21/28 | €5,996 | €2,430 | -€3,566 | -59.5% |
| Tangible fixed assets | 22/27 | €5,996 | €2,430 | -€3,566 | -59.5% |
| Plant, machinery and equipment | 23 | €3,945 | €2,430 | -€1,515 | -38.4% |
| Furniture and vehicles | 24 | €2,052 | €0 | -€2,052 | -100% |
| Current assets | 29/58 | €48,934 | €53,054 | +€4,120 | +8.4% |
| Amounts receivable within one year | 40/41 | €23,248 | €28,874 | +€5,626 | +24.2% |
| Trade receivables | 40 | €13,714 | €17,916 | +€4,202 | +30.6% |
| Other amounts receivable | 41 | €9,534 | €10,958 | +€1,424 | +14.9% |
| Cash at bank and in hand | 54/58 | €23,577 | €19,838 | -€3,739 | -15.9% |
| Deferred charges and accrued income | 490/1 | €2,109 | €4,341 | +€2,232 | +106% |
| Total equity and liabilities | 10/49 | €54,930 | €55,484 | +€554 | +1.0% |
| Equity | 10/15 | €36,165 | €8,000 | -€28,165 | -77.9% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,165 | €0 | -€28,165 | -100% |
| Amounts payable | 17/49 | €18,765 | €47,484 | +€28,718 | +153% |
| Amounts payable within one year | 42/48 | €16,617 | €46,186 | +€29,568 | +178% |
| Trade debts | 44 | €7,448 | €10,409 | +€2,961 | +39.8% |
| Suppliers | 440/4 | €7,448 | €10,409 | +€2,961 | +39.8% |
| Taxes, remuneration and social security | 45 | €8,106 | €5,003 | -€3,103 | -38.3% |
| Taxes | 450/3 | €8,106 | €5,003 | -€3,103 | -38.3% |
| Other amounts payable | 47/48 | €1,064 | €30,774 | +€29,710 | +2,793% |
| Accrued charges and deferred income | 492/3 | €2,148 | €1,298 | -€850 | -39.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,383 | €3,566 | -€2,817 | -44.1% |
| Other operating charges | 640/8 | €764 | €810 | +€47 | +6.1% |
| Gross operating margin | 9900 | €30,345 | €9,047 | -€21,298 | -70.2% |
| Operating profit (loss) | 9901 | €23,198 | €4,670 | -€18,527 | -79.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €716 | €470 | -€246 | -34.4% |
| Recurring financial charges | 65 | €716 | €470 | -€246 | -34.4% |
| Profit (loss) for the period before taxes | 9903 | €22,484 | €4,201 | -€18,283 | -81.3% |
| Income taxes | 67/77 | €5,346 | €1,591 | -€3,754 | -70.2% |
| Profit (loss) for the period | 9904 | €17,138 | €2,610 | -€14,528 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,138 | €2,610 | -€14,528 | -84.8% |
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 23 October 2026 via checked.be.