km-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.
km-architecten
Largest movements
- Cash -€13,750
down €13,750 (-28.0%), from €49,173 to €35,422
mainly Current portion of long-term debt (-€21,176) and Receivables within one year (-€11,428)
- Receivables within one year +€11,428
new in 2025: €11,428
of which Trade receivables: +€8,428
- Deferred charges and accrued income -€5,155
down €5,155 (-100%), from €5,155 to €0
- Current portion of long-term debt -€21,176
down €21,176 (-89.9%), from €23,564 to €2,388
- Reserves +€9,325
up €9,325 (+80.3%), from €11,606 to €20,931
- Tax, wage and social debts +€5,067
up €5,067 (+87.9%), from €5,762 to €10,830
of which Taxes: +€7,665
- Other debts +€4,083
up €4,083 (+304%), from €1,344 to €5,426
- Debts after one year -€2,504
down €2,504 (-66.9%), from €3,742 to €1,238
- Gross operating margin +€11,570
up €11,570 (+114%), from €10,122 to €21,692
- Taxes +€3,163
up €3,163 (+450%), from €703 to €3,866
- Other operating charges +€441
up €441 (+147%), from €300 to €742
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 | €68,928 | €61,512 | -€7,416 | -10.8% |
| Fixed assets | 21/28 | €14,600 | €14,662 | +€62 | +0.4% |
| Tangible fixed assets | 22/27 | €14,600 | €14,662 | +€62 | +0.4% |
| Land and buildings | 22 | €1,903 | €2,821 | +€918 | +48.3% |
| Plant, machinery and equipment | 23 | €4,693 | €3,058 | -€1,635 | -34.8% |
| Furniture and vehicles | 24 | €8,004 | €8,783 | +€779 | +9.7% |
| Current assets | 29/58 | €54,328 | €46,850 | -€7,478 | -13.8% |
| Amounts receivable within one year | 40/41 | - | €11,428 | +€11,428 | |
| Trade receivables | 40 | - | €8,428 | +€8,428 | |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €49,173 | €35,422 | -€13,750 | -28.0% |
| Deferred charges and accrued income | 490/1 | €5,155 | €0 | -€5,155 | -100% |
| Total equity and liabilities | 10/49 | €68,928 | €61,512 | -€7,416 | -10.8% |
| Equity | 10/15 | €30,206 | €39,531 | +€9,325 | +30.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,606 | €20,931 | +€9,325 | +80.3% |
| Distributable reserves | 133 | €11,606 | €20,931 | +€9,325 | +80.3% |
| Amounts payable | 17/49 | €38,721 | €21,981 | -€16,740 | -43.2% |
| Amounts payable after more than one year | 17 | €3,742 | €1,238 | -€2,504 | -66.9% |
| Financial debts | 170/4 | €3,742 | €1,238 | -€2,504 | -66.9% |
| Amounts payable within one year | 42/48 | €34,979 | €20,743 | -€14,236 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €23,564 | €2,388 | -€21,176 | -89.9% |
| Trade debts | 44 | €4,309 | €2,099 | -€2,210 | -51.3% |
| Suppliers | 440/4 | €4,309 | €2,099 | -€2,210 | -51.3% |
| Taxes, remuneration and social security | 45 | €5,762 | €10,830 | +€5,067 | +87.9% |
| Taxes | 450/3 | €3,165 | €10,830 | +€7,665 | +242% |
| Remuneration and social security | 454/9 | €2,597 | €0 | -€2,597 | -100% |
| Other amounts payable | 47/48 | €1,344 | €5,426 | +€4,083 | +304% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,233 | €3,155 | -€79 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,862 | €4,065 | +€203 | +5.3% |
| Other operating charges | 640/8 | €300 | €742 | +€441 | +147% |
| Gross operating margin | 9900 | €10,122 | €21,692 | +€11,570 | +114% |
| Operating profit (loss) | 9901 | €2,727 | €13,731 | +€11,005 | +404% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €525 | €494 | -€31 | -6.0% |
| Recurring financial charges | 65 | €525 | €494 | -€31 | -6.0% |
| Profit (loss) for the period before taxes | 9903 | €2,203 | €13,237 | +€11,035 | +501% |
| Income taxes | 67/77 | €703 | €3,866 | +€3,163 | +450% |
| Profit (loss) for the period | 9904 | €1,500 | €9,372 | +€7,871 | +525% |
| Profit (loss) for the period to be appropriated | 9905 | €1,500 | €9,372 | +€7,871 | +525% |
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.