KLUB Architecten: what changed
What changed
KLUB Architecten
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€259,911
2024 · €558,602-€298,691
Equity
€1.4m
2024 · €1.2m+€178,188
Cash
€42,933
2024 · €161,144-€118,210
Balance sheet total
€2.2m
2024 · €2.0m+€179,412
Largest movements
Assets
- Receivables within one year +€297,622
new in 2025: €297,622
of which Other amounts receivable: +€225,022
- Cash -€118,210
down €118,210 (-73.4%), from €161,144 to €42,933
mainly Other debts (-€310,170) and Receivables within one year (-€297,622)
Equity and liabilities
- Debts after one year +€430,999
new in 2025: €430,999
- Other debts -€310,170
down €310,170 (-49.8%), from €622,968 to €312,798
- Profit (loss) carried forward +€178,188
up €178,188 (+16.3%), from €1.1m to €1.3m
- Current portion of long-term debt -€150,000
down €150,000 (-100%), from €150,000 to €0
- Accrued charges and deferred income +€49,854
new in 2025: €49,854
Income statement
- Gross operating margin -€690,861
down €690,861 (-84.5%), from €818,025 to €127,164
- Financial income +€200,000
new in 2025: €200,000
- Financial charges -€145,545
down €145,545 (-74.0%), from €196,702 to €51,157
- Taxes -€46,658
down €46,658 (-75.7%), from €61,636 to €14,978
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.
Result 2024
€558,602
Gross operating margin
-€690,861
Other operating charges
-€33
Financial income
+€200,000
Financial charges
+€145,545
Taxes
+€46,658
Result 2025
€259,911
raises the resultlowers the result
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.
From operations
-€317,486
Investment
€0
Financing
+€199,276
Cash 2024
€161,144
From operations (derived)
-€317,486
Net result for the year
+€259,911
Receivables within one year
-€297,622
Trade debts
+€18
Tax, wage and social debts
-€19,476
Other debts
-€310,170
Accrued charges and deferred income
+€49,854
Financing
+€199,276
Debts after one year
+€430,999
Current portion of long-term debt
-€150,000
Contributions, distributions and other
-€81,723
Cash 2025
€42,933
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,041,609 | €2,221,020 | +€179,412 | +8.8% |
| Fixed assets | 21/28 | €1,800,000 | €1,800,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,800,000 | €1,800,000 | = | 0.0% |
| Current assets | 29/58 | €241,609 | €421,020 | +€179,412 | +74.3% |
| Amounts receivable within one year | 40/41 | - | €297,622 | +€297,622 | |
| Trade receivables | 40 | - | €72,600 | +€72,600 | |
| Other amounts receivable | 41 | - | €225,022 | +€225,022 | |
| Current investments | 50/53 | €80,465 | €80,465 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €161,144 | €42,933 | -€118,210 | -73.4% |
| Total equity and liabilities | 10/49 | €2,041,609 | €2,221,020 | +€179,412 | +8.8% |
| Equity | 10/15 | €1,197,048 | €1,375,236 | +€178,188 | +14.9% |
| Contributions | 10/11 | €19,001 | €19,001 | = | 0.0% |
| Capital | 10 | €19,001 | - | -€19,001 | |
| Issued capital | 100 | €19,001 | - | -€19,001 | |
| Reserves | 13 | €82,365 | €82,365 | = | 0.0% |
| Non-distributable reserves | 130/1 | €82,365 | €80,465 | -€1,900 | -2.3% |
| Legal reserve | 130 | €1,900 | - | -€1,900 | |
| Reserves not available under the articles | 1311 | - | €0 | = | |
| Own shares acquired | 1312 | €80,465 | €80,465 | = | 0.0% |
| Distributable reserves | 133 | - | €1,900 | +€1,900 | |
| Profit (loss) carried forward | 14 | €1,095,683 | €1,273,870 | +€178,188 | +16.3% |
| Amounts payable | 17/49 | €844,560 | €845,784 | +€1,224 | +0.1% |
| Amounts payable after more than one year | 17 | - | €430,999 | +€430,999 | |
| Financial debts | 170/4 | - | €430,999 | +€430,999 | |
| Amounts payable within one year | 42/48 | €844,560 | €364,932 | -€479,628 | -56.8% |
| Current portion of amounts payable after more than one year | 42 | €150,000 | €0 | -€150,000 | -100% |
| Trade debts | 44 | €448 | €466 | +€18 | +4.1% |
| Suppliers | 440/4 | €448 | €466 | +€18 | +4.1% |
| Taxes, remuneration and social security | 45 | €71,144 | €51,668 | -€19,476 | -27.4% |
| Taxes | 450/3 | €68,219 | €51,668 | -€16,551 | -24.3% |
| Remuneration and social security | 454/9 | €2,925 | €0 | -€2,925 | -100% |
| Other amounts payable | 47/48 | €622,968 | €312,798 | -€310,170 | -49.8% |
| Accrued charges and deferred income | 492/3 | - | €49,854 | +€49,854 | |
| Other operating charges | 640/8 | €1,086 | €1,118 | +€33 | +3.0% |
| Gross operating margin | 9900 | €818,025 | €127,164 | -€690,861 | -84.5% |
| Operating profit (loss) | 9901 | €816,939 | €126,045 | -€690,894 | -84.6% |
| Financial income | 75/76B | - | €200,000 | +€200,000 | |
| Recurring financial income | 75 | - | €200,000 | +€200,000 | |
| Financial charges | 65/66B | €196,702 | €51,157 | -€145,545 | -74.0% |
| Recurring financial charges | 65 | €196,702 | €51,157 | -€145,545 | -74.0% |
| Profit (loss) for the period before taxes | 9903 | €620,237 | €274,889 | -€345,349 | -55.7% |
| Income taxes | 67/77 | €61,636 | €14,978 | -€46,658 | -75.7% |
| Profit (loss) for the period | 9904 | €558,602 | €259,911 | -€298,691 | -53.5% |
| Profit (loss) for the period to be appropriated | 9905 | €558,602 | €259,911 | -€298,691 | -53.5% |
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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 8 November 2026 via checked.be.