MA 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.
MA ARCHITECTUUR
Largest movements
- Cash +€21,112
up €21,112 (+20.0%), from €105,559 to €126,671
mainly Net result for the year (+€17,619) and Tax, wage and social debts (+€4,191)
- Reserves +€17,619
up €17,619 (+24.0%), from €73,270 to €90,889
- Tax, wage and social debts +€4,191
up €4,191 (+78.7%), from €5,327 to €9,518
- Gross operating margin +€13,357
up €13,357 (+88.2%), from €15,143 to €28,500
- Taxes +€4,442
up €4,442 (+87.5%), from €5,076 to €9,518
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 | €115,781 | €137,591 | +€21,810 | +18.8% |
| Current assets | 29/58 | €115,781 | €137,591 | +€21,810 | +18.8% |
| Amounts receivable within one year | 40/41 | €9,241 | €9,892 | +€651 | +7.0% |
| Other amounts receivable | 41 | €9,241 | €9,892 | +€651 | +7.0% |
| Cash at bank and in hand | 54/58 | €105,559 | €126,671 | +€21,112 | +20.0% |
| Deferred charges and accrued income | 490/1 | €981 | €1,028 | +€47 | +4.8% |
| Total equity and liabilities | 10/49 | €115,781 | €137,591 | +€21,810 | +18.8% |
| Equity | 10/15 | €110,454 | €128,073 | +€17,619 | +16.0% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €73,270 | €90,889 | +€17,619 | +24.0% |
| Distributable reserves | 133 | €73,270 | €90,889 | +€17,619 | +24.0% |
| Amounts payable | 17/49 | €5,327 | €9,518 | +€4,191 | +78.7% |
| Amounts payable within one year | 42/48 | €5,327 | €9,518 | +€4,191 | +78.7% |
| Taxes, remuneration and social security | 45 | €5,327 | €9,518 | +€4,191 | +78.7% |
| Taxes | 450/3 | €5,327 | €9,518 | +€4,191 | +78.7% |
| Other operating charges | 640/8 | €1,304 | €1,151 | -€153 | -11.7% |
| Gross operating margin | 9900 | €15,143 | €28,500 | +€13,357 | +88.2% |
| Operating profit (loss) | 9901 | €13,839 | €27,349 | +€13,510 | +97.6% |
| Financial charges | 65/66B | €162 | €212 | +€50 | +30.9% |
| Recurring financial charges | 65 | €162 | €212 | +€50 | +30.9% |
| Profit (loss) for the period before taxes | 9903 | €13,677 | €27,137 | +€13,460 | +98.4% |
| Income taxes | 67/77 | €5,076 | €9,518 | +€4,442 | +87.5% |
| Profit (loss) for the period | 9904 | €8,601 | €17,619 | +€9,018 | +105% |
| Profit (loss) for the period to be appropriated | 9905 | €8,601 | €17,619 | +€9,018 | +105% |
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 26 October 2026 via checked.be.