Lian 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.
Lian Architecten
Largest movements
- Cash +€61,109
up €61,109 (+32.4%), from €188,878 to €249,987
mainly Net result for the year (+€70,845) and Tax, wage and social debts (+€10,020)
- Tangible fixed assets -€8,227
down €8,227 (-26.6%), from €30,966 to €22,739
of which Furniture and vehicles: -€5,927
- Reserves +€45,222
up €45,222 (+16.8%), from €269,080 to €314,301
- Tax, wage and social debts +€10,020
up €10,020 (+44.9%), from €22,340 to €32,361
of which Taxes: +€12,365
- Gross operating margin +€12,215
up €12,215 (+12.9%), from €94,991 to €107,206
- Taxes +€3,110
up €3,110 (+12.5%), from €24,821 to €27,932
- Depreciation +€2,248
up €2,248 (+37.6%), from €5,979 to €8,227
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 | €338,264 | €393,628 | +€55,365 | +16.4% |
| Fixed assets | 21/28 | €30,966 | €22,739 | -€8,227 | -26.6% |
| Tangible fixed assets | 22/27 | €30,966 | €22,739 | -€8,227 | -26.6% |
| Furniture and vehicles | 24 | €20,666 | €14,739 | -€5,927 | -28.7% |
| Other tangible fixed assets | 26 | €10,300 | €8,000 | -€2,300 | -22.3% |
| Current assets | 29/58 | €307,298 | €370,889 | +€63,592 | +20.7% |
| Amounts receivable within one year | 40/41 | €67,317 | €69,160 | +€1,843 | +2.7% |
| Trade receivables | 40 | €63,817 | €69,160 | +€5,343 | +8.4% |
| Other amounts receivable | 41 | €3,500 | €0 | -€3,500 | -100% |
| Current investments | 50/53 | €51,103 | €51,103 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €188,878 | €249,987 | +€61,109 | +32.4% |
| Deferred charges and accrued income | 490/1 | €0 | €640 | +€640 | |
| Total equity and liabilities | 10/49 | €338,264 | €393,628 | +€55,365 | +16.4% |
| Equity | 10/15 | €282,350 | €327,572 | +€45,222 | +16.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €269,080 | €314,301 | +€45,222 | +16.8% |
| Distributable reserves | 133 | €269,080 | €314,301 | +€45,222 | +16.8% |
| Profit (loss) carried forward | 14 | €870 | €870 | = | 0.0% |
| Amounts payable | 17/49 | €55,914 | €66,057 | +€10,143 | +18.1% |
| Amounts payable within one year | 42/48 | €54,585 | €64,965 | +€10,381 | +19.0% |
| Trade debts | 44 | €2,874 | €1,225 | -€1,649 | -57.4% |
| Suppliers | 440/4 | €2,874 | €1,225 | -€1,649 | -57.4% |
| Taxes, remuneration and social security | 45 | €22,340 | €32,361 | +€10,020 | +44.9% |
| Taxes | 450/3 | €12,841 | €25,206 | +€12,365 | +96.3% |
| Remuneration and social security | 454/9 | €9,500 | €7,154 | -€2,345 | -24.7% |
| Other amounts payable | 47/48 | €29,371 | €31,380 | +€2,009 | +6.8% |
| Accrued charges and deferred income | 492/3 | €1,329 | €1,091 | -€238 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,979 | €8,227 | +€2,248 | +37.6% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Non-recurring operating charges | 66A | €814 | €428 | -€386 | -47.4% |
| Gross operating margin | 9900 | €94,991 | €107,206 | +€12,215 | +12.9% |
| Operating profit (loss) | 9901 | €88,058 | €98,407 | +€10,349 | +11.8% |
| Financial income | 75/76B | €948 | €1,124 | +€176 | +18.6% |
| Recurring financial income | 75 | €948 | €1,124 | +€176 | +18.6% |
| Financial charges | 65/66B | €161 | €754 | +€593 | +368% |
| Recurring financial charges | 65 | €161 | €754 | +€593 | +368% |
| Profit (loss) for the period before taxes | 9903 | €88,844 | €98,776 | +€9,932 | +11.2% |
| Income taxes | 67/77 | €24,821 | €27,932 | +€3,110 | +12.5% |
| Profit (loss) for the period | 9904 | €64,023 | €70,845 | +€6,822 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €64,023 | €70,845 | +€6,822 | +10.7% |
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.