kluster 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.
kluster architecten
Largest movements
- Cash +€14,905
up €14,905 (+271%), from €5,493 to €20,398
mainly Net result for the year (+€26,571) and Depreciation (+€5,351)
- Tangible fixed assets +€12,943
up €12,943 (+50.4%), from €25,670 to €38,613
of which Land and buildings: +€12,999
- Deferred charges and accrued income +€1,287
up €1,287 (+293%), from €439 to €1,726
- Reserves +€26,571
up €26,571 (+115%), from €23,072 to €49,642
- Tax, wage and social debts +€4,490
up €4,490 (+57.6%), from €7,800 to €12,290
- Trade debts -€1,395
down €1,395 (-64.7%), from €2,156 to €761
- Gross operating margin +€21,011
up €21,011 (+104%), from €20,218 to €41,229
- Taxes +€5,069
up €5,069 (+132%), from €3,829 to €8,897
- Depreciation +€3,802
up €3,802 (+245%), from €1,549 to €5,351
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 | €39,296 | €69,060 | +€29,764 | +75.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €25,670 | €38,613 | +€12,943 | +50.4% |
| Tangible fixed assets | 22/27 | €25,670 | €38,613 | +€12,943 | +50.4% |
| Land and buildings | 22 | €20,283 | €33,282 | +€12,999 | +64.1% |
| Furniture and vehicles | 24 | €5,386 | €5,331 | -€55 | -1.0% |
| Current assets | 29/58 | €13,626 | €30,447 | +€16,821 | +123% |
| Amounts receivable within one year | 40/41 | €7,695 | €8,324 | +€629 | +8.2% |
| Trade receivables | 40 | €7,695 | €8,324 | +€629 | +8.2% |
| Cash at bank and in hand | 54/58 | €5,493 | €20,398 | +€14,905 | +271% |
| Deferred charges and accrued income | 490/1 | €439 | €1,726 | +€1,287 | +293% |
| Total equity and liabilities | 10/49 | €39,296 | €69,060 | +€29,764 | +75.7% |
| Equity | 10/15 | €28,072 | €54,642 | +€26,571 | +94.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €23,072 | €49,642 | +€26,571 | +115% |
| Distributable reserves | 133 | €23,072 | €49,642 | +€26,571 | +115% |
| Amounts payable | 17/49 | €11,224 | €14,418 | +€3,194 | +28.5% |
| Amounts payable within one year | 42/48 | €10,824 | €13,997 | +€3,172 | +29.3% |
| Trade debts | 44 | €2,156 | €761 | -€1,395 | -64.7% |
| Suppliers | 440/4 | €2,156 | €761 | -€1,395 | -64.7% |
| Taxes, remuneration and social security | 45 | €7,800 | €12,290 | +€4,490 | +57.6% |
| Taxes | 450/3 | €7,800 | €12,290 | +€4,490 | +57.6% |
| Other amounts payable | 47/48 | €869 | €946 | +€77 | +8.9% |
| Accrued charges and deferred income | 492/3 | €400 | €421 | +€21 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,549 | €5,351 | +€3,802 | +245% |
| Other operating charges | 640/8 | - | €157 | +€157 | |
| Gross operating margin | 9900 | €20,218 | €41,229 | +€21,011 | +104% |
| Operating profit (loss) | 9901 | €18,669 | €35,721 | +€17,052 | +91.3% |
| Financial income | 75/76B | €304 | - | -€304 | |
| Recurring financial income | 75 | €304 | - | -€304 | |
| Financial charges | 65/66B | €30 | €253 | +€223 | +743% |
| Recurring financial charges | 65 | €30 | €253 | +€223 | +743% |
| Profit (loss) for the period before taxes | 9903 | €18,943 | €35,468 | +€16,525 | +87.2% |
| Income taxes | 67/77 | €3,829 | €8,897 | +€5,069 | +132% |
| Profit (loss) for the period | 9904 | €15,114 | €26,571 | +€11,456 | +75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,114 | €26,571 | +€11,456 | +75.8% |
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 16 October 2026 via checked.be.