KM ARCHITECTUUR: 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 ARCHITECTUUR
Largest movements
- Receivables within one year +€34,595
up €34,595 (+51.2%), from €67,584 to €102,179
of which Other amounts receivable: +€28,581
- Cash -€15,098
down €15,098 (-18.8%), from €80,286 to €65,188
mainly Contributions, distributions and other (-€64,636) and Receivables within one year (-€34,595)
- Tangible fixed assets -€14,537
down €14,537 (-22.7%), from €64,015 to €49,478
of which Furniture and vehicles: -€10,077
- Current investments -€4,366
down €4,366 (-2.8%), from €156,598 to €152,232
- Reserves -€17,649
down €17,649 (-6.3%), from €279,151 to €261,502
of which Distributable reserves: -€17,649
- Other debts +€10,627
up €10,627 (+19.7%), from €54,009 to €64,636
- Accrued charges and deferred income +€5,758
new in 2025: €5,758
- Gross operating margin -€12,834
down €12,834 (-11.0%), from €116,393 to €103,559
- Taxes -€2,500
down €2,500 (-9.4%), from €26,498 to €23,998
- Financial income +€1,730
up €1,730 (+27.9%), from €6,194 to €7,924
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 | €371,020 | €370,858 | -€162 | 0.0% |
| Fixed assets | 21/28 | €64,125 | €49,588 | -€14,537 | -22.7% |
| Tangible fixed assets | 22/27 | €64,015 | €49,478 | -€14,537 | -22.7% |
| Plant, machinery and equipment | 23 | €967 | €1,460 | +€493 | +51.0% |
| Furniture and vehicles | 24 | €48,974 | €38,897 | -€10,077 | -20.6% |
| Other tangible fixed assets | 26 | €14,075 | €9,121 | -€4,953 | -35.2% |
| Financial fixed assets | 28 | €110 | €110 | = | 0.0% |
| Current assets | 29/58 | €306,895 | €321,270 | +€14,375 | +4.7% |
| Amounts receivable within one year | 40/41 | €67,584 | €102,179 | +€34,595 | +51.2% |
| Trade receivables | 40 | €33,000 | €39,013 | +€6,013 | +18.2% |
| Other amounts receivable | 41 | €34,584 | €63,166 | +€28,581 | +82.6% |
| Current investments | 50/53 | €156,598 | €152,232 | -€4,366 | -2.8% |
| Cash at bank and in hand | 54/58 | €80,286 | €65,188 | -€15,098 | -18.8% |
| Deferred charges and accrued income | 490/1 | €2,427 | €1,671 | -€756 | -31.2% |
| Total equity and liabilities | 10/49 | €371,020 | €370,858 | -€162 | 0.0% |
| Equity | 10/15 | €285,517 | €267,868 | -€17,649 | -6.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €279,151 | €261,502 | -€17,649 | -6.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €277,291 | €259,642 | -€17,649 | -6.4% |
| Profit (loss) carried forward | 14 | €166 | €166 | = | 0.0% |
| Amounts payable | 17/49 | €85,503 | €102,990 | +€17,487 | +20.5% |
| Amounts payable within one year | 42/48 | €85,503 | €97,233 | +€11,729 | +13.7% |
| Financial debts | 43 | €153 | €369 | +€216 | +141% |
| Credit institutions | 430/8 | €153 | €369 | +€216 | +141% |
| Trade debts | 44 | €3,357 | €6,861 | +€3,504 | +104% |
| Suppliers | 440/4 | €3,357 | €6,861 | +€3,504 | +104% |
| Taxes, remuneration and social security | 45 | €27,985 | €25,367 | -€2,618 | -9.4% |
| Taxes | 450/3 | €21,086 | €18,853 | -€2,234 | -10.6% |
| Remuneration and social security | 454/9 | €6,898 | €6,514 | -€384 | -5.6% |
| Other amounts payable | 47/48 | €54,009 | €64,636 | +€10,627 | +19.7% |
| Accrued charges and deferred income | 492/3 | - | €5,758 | +€5,758 | |
| Non-recurring operating income | 76A | €1,653 | - | -€1,653 | |
| Remuneration, social security and pensions | 62 | €21,260 | €21,015 | -€246 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,047 | €16,273 | +€226 | +1.4% |
| Other operating charges | 640/8 | €1,411 | €1,834 | +€423 | +30.0% |
| Non-recurring operating charges | 66A | - | €799 | +€799 | |
| Gross operating margin | 9900 | €116,393 | €103,559 | -€12,834 | -11.0% |
| Operating profit (loss) | 9901 | €77,675 | €63,638 | -€14,037 | -18.1% |
| Financial income | 75/76B | €6,194 | €7,924 | +€1,730 | +27.9% |
| Recurring financial income | 75 | €6,194 | €7,924 | +€1,730 | +27.9% |
| Financial charges | 65/66B | -€347 | €577 | +€924 | |
| Recurring financial charges | 65 | -€347 | €577 | +€924 | |
| Profit (loss) for the period before taxes | 9903 | €84,216 | €70,985 | -€13,231 | -15.7% |
| Income taxes | 67/77 | €26,498 | €23,998 | -€2,500 | -9.4% |
| Profit (loss) for the period | 9904 | €57,718 | €46,987 | -€10,731 | -18.6% |
| Profit (loss) for the period to be appropriated | 9905 | €57,718 | €46,987 | -€10,731 | -18.6% |
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 30 October 2026 via checked.be.