KW33 ARCHITECT: 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.
KW33 ARCHITECT
Largest movements
- Receivables within one year -€10,712
down €10,712 (-13.2%), from €81,349 to €70,637
- Tangible fixed assets -€3,727
down €3,727 (-24.2%), from €15,386 to €11,658
of which Furniture and vehicles: -€1,997
- Cash +€3,331
up €3,331 (+712%), from €468 to €3,799
mainly Receivables within one year (+€10,712) and Depreciation (+€3,727)
- Deferred charges and accrued income +€1,524
up €1,524 (+101%), from €1,507 to €3,031
- Profit (loss) carried forward -€6,085
down €6,085, from €3,658 to -€2,428
- Short-term financial debts -€4,386
no longer reported in 2025 (was €4,386)
- Trade debts +€2,782
up €2,782 (+603%), from €462 to €3,244
- Tax, wage and social debts -€1,715
down €1,715 (-67.1%), from €2,554 to €839
- Gross operating margin +€6,976
up €6,976 (+69.3%), from -€10,068 to -€3,092
- Financial income -€907
down €907 (-18.1%), from €5,002 to €4,095
- Depreciation -€853
down €853 (-18.6%), from €4,581 to €3,727
- Financial charges -€265
down €265 (-11.8%), from €2,237 to €1,972
- Taxes -€189
down €189 (-46.7%), from €405 to €216
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 | €98,710 | €89,126 | -€9,584 | -9.7% |
| Fixed assets | 21/28 | €15,386 | €11,658 | -€3,727 | -24.2% |
| Tangible fixed assets | 22/27 | €15,386 | €11,658 | -€3,727 | -24.2% |
| Land and buildings | 22 | €9,564 | €7,833 | -€1,730 | -18.1% |
| Furniture and vehicles | 24 | €5,822 | €3,825 | -€1,997 | -34.3% |
| Current assets | 29/58 | €83,324 | €77,468 | -€5,857 | -7.0% |
| Amounts receivable within one year | 40/41 | €81,349 | €70,637 | -€10,712 | -13.2% |
| Other amounts receivable | 41 | €81,349 | €70,637 | -€10,712 | -13.2% |
| Cash at bank and in hand | 54/58 | €468 | €3,799 | +€3,331 | +712% |
| Deferred charges and accrued income | 490/1 | €1,507 | €3,031 | +€1,524 | +101% |
| Total equity and liabilities | 10/49 | €98,710 | €89,126 | -€9,584 | -9.7% |
| Equity | 10/15 | €91,128 | €85,042 | -€6,085 | -6.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,270 | €81,270 | = | 0.0% |
| Distributable reserves | 133 | €81,270 | €81,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,658 | -€2,428 | -€6,085 | |
| Amounts payable | 17/49 | €7,582 | €4,084 | -€3,499 | -46.1% |
| Amounts payable within one year | 42/48 | €7,402 | €4,084 | -€3,318 | -44.8% |
| Financial debts | 43 | €4,386 | - | -€4,386 | |
| Credit institutions | 430/8 | €4,386 | - | -€4,386 | |
| Trade debts | 44 | €462 | €3,244 | +€2,782 | +603% |
| Suppliers | 440/4 | €462 | €3,244 | +€2,782 | +603% |
| Taxes, remuneration and social security | 45 | €2,554 | €839 | -€1,715 | -67.1% |
| Taxes | 450/3 | €2,554 | €839 | -€1,715 | -67.1% |
| Accrued charges and deferred income | 492/3 | €180 | - | -€180 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,581 | €3,727 | -€853 | -18.6% |
| Other operating charges | 640/8 | €1,036 | €1,174 | +€137 | +13.2% |
| Gross operating margin | 9900 | -€10,068 | -€3,092 | +€6,976 | +69.3% |
| Operating profit (loss) | 9901 | -€15,685 | -€7,993 | +€7,692 | +49.0% |
| Financial income | 75/76B | €5,002 | €4,095 | -€907 | -18.1% |
| Recurring financial income | 75 | €5,002 | €4,095 | -€907 | -18.1% |
| Financial charges | 65/66B | €2,237 | €1,972 | -€265 | -11.8% |
| Recurring financial charges | 65 | €2,237 | €1,972 | -€265 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | -€12,920 | -€5,870 | +€7,050 | +54.6% |
| Income taxes | 67/77 | €405 | €216 | -€189 | -46.7% |
| Profit (loss) for the period | 9904 | -€13,324 | -€6,085 | +€7,239 | +54.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,324 | -€6,085 | +€7,239 | +54.3% |
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 18 October 2026 via checked.be.