KO-architect-EN: 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.
KO-architect-EN
Largest movements
- Receivables within one year -€26,280
down €26,280 (-76.6%), from €34,315 to €8,035
of which Trade receivables: -€27,660
- Cash +€19,516
up €19,516 (+192%), from €10,183 to €29,699
mainly Receivables within one year (+€26,280) and Other debts (+€17,025)
- Tangible fixed assets -€13,720
down €13,720 (-11.8%), from €116,403 to €102,683
of which Land and buildings: -€11,150
- Reserves -€26,768
down €26,768 (-53.6%), from €49,955 to €23,187
of which Distributable reserves: -€26,768
- Other debts +€17,025
up €17,025, from €0 to €17,025
- Debts after one year -€14,245
down €14,245 (-16.6%), from €85,776 to €71,531
- Tax, wage and social debts +€5,216
up €5,216 (+96.5%), from €5,406 to €10,621
of which Taxes: +€4,416
- Financial charges -€6,977
down €6,977 (-44.5%), from €15,690 to €8,713
of which Non-recurring financial charges: -€4,404
- Gross operating margin +€4,654
up €4,654 (+11.3%), from €41,008 to €45,661
- Taxes +€3,425
up €3,425 (+90.2%), from €3,796 to €7,221
- Depreciation +€899
up €899 (+7.0%), from €12,822 to €13,720
- Other operating charges -€491
down €491 (-12.9%), from €3,810 to €3,320
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 | €170,666 | €150,990 | -€19,676 | -11.5% |
| Fixed assets | 21/28 | €116,403 | €102,683 | -€13,720 | -11.8% |
| Tangible fixed assets | 22/27 | €116,403 | €102,683 | -€13,720 | -11.8% |
| Land and buildings | 22 | €107,853 | €96,703 | -€11,150 | -10.3% |
| Plant, machinery and equipment | 23 | €5,383 | €3,555 | -€1,828 | -34.0% |
| Furniture and vehicles | 24 | €3,168 | €2,425 | -€742 | -23.4% |
| Current assets | 29/58 | €54,263 | €48,307 | -€5,956 | -11.0% |
| Amounts receivable after more than one year | 29 | €9,765 | €10,009 | +€244 | +2.5% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €9,765 | €10,009 | +€244 | +2.5% |
| Amounts receivable within one year | 40/41 | €34,315 | €8,035 | -€26,280 | -76.6% |
| Trade receivables | 40 | €30,600 | €2,940 | -€27,660 | -90.4% |
| Other amounts receivable | 41 | €3,715 | €5,095 | +€1,380 | +37.2% |
| Cash at bank and in hand | 54/58 | €10,183 | €29,699 | +€19,516 | +192% |
| Deferred charges and accrued income | 490/1 | €0 | €564 | +€564 | |
| Total equity and liabilities | 10/49 | €170,666 | €150,990 | -€19,676 | -11.5% |
| Equity | 10/15 | €62,355 | €35,587 | -€26,768 | -42.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €49,955 | €23,187 | -€26,768 | -53.6% |
| Tax-exempt reserves | 132 | €6,535 | €6,535 | = | 0.0% |
| Distributable reserves | 133 | €43,420 | €16,652 | -€26,768 | -61.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €108,311 | €115,403 | +€7,092 | +6.5% |
| Amounts payable after more than one year | 17 | €85,776 | €71,531 | -€14,245 | -16.6% |
| Financial debts | 170/4 | €85,776 | €71,531 | -€14,245 | -16.6% |
| Amounts payable within one year | 42/48 | €22,535 | €43,872 | +€21,337 | +94.7% |
| Current portion of amounts payable after more than one year | 42 | €13,694 | €14,245 | +€551 | +4.0% |
| Trade debts | 44 | €3,435 | €1,981 | -€1,455 | -42.4% |
| Suppliers | 440/4 | €3,435 | €1,981 | -€1,455 | -42.4% |
| Taxes, remuneration and social security | 45 | €5,406 | €10,621 | +€5,216 | +96.5% |
| Taxes | 450/3 | €5,406 | €9,821 | +€4,416 | +81.7% |
| Remuneration and social security | 454/9 | €0 | €800 | +€800 | |
| Other amounts payable | 47/48 | €0 | €17,025 | +€17,025 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,822 | €13,720 | +€899 | +7.0% |
| Other operating charges | 640/8 | €3,810 | €3,320 | -€491 | -12.9% |
| Gross operating margin | 9900 | €41,008 | €45,661 | +€4,654 | +11.3% |
| Operating profit (loss) | 9901 | €24,376 | €28,621 | +€4,246 | +17.4% |
| Financial income | 75/76B | €413 | €244 | -€169 | -40.9% |
| Recurring financial income | 75 | €413 | €244 | -€169 | -40.9% |
| Financial charges | 65/66B | €15,690 | €8,713 | -€6,977 | -44.5% |
| Recurring financial charges | 65 | €11,286 | €8,713 | -€2,573 | -22.8% |
| Non-recurring financial charges | 66B | €4,404 | €0 | -€4,404 | -100% |
| Profit (loss) for the period before taxes | 9903 | €9,099 | €20,152 | +€11,053 | +121% |
| Income taxes | 67/77 | €3,796 | €7,221 | +€3,425 | +90.2% |
| Profit (loss) for the period | 9904 | €5,304 | €12,932 | +€7,628 | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €5,304 | €12,932 | +€7,628 | +144% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.