MAKER architecten: what changed
MAKER architecten
Largest movements
- Cash +€107,179
up €107,179 (+95.3%), from €112,488 to €219,667
mainly Net result for the year (+€101,217) and Tax, wage and social debts (+€47,463)
- Receivables within one year -€11,440
down €11,440 (-21.8%), from €52,591 to €41,151
of which Trade receivables: -€8,799
- Tangible fixed assets +€7,558
up €7,558 (+23.7%), from €31,835 to €39,393
of which Furniture and vehicles: +€6,033
- Reserves +€80,107
up €80,107 (+97.7%), from €81,988 to €162,095
- Tax, wage and social debts +€47,463
up €47,463 (+157%), from €30,284 to €77,747
of which Taxes: +€36,758
- Trade debts -€18,427
down €18,427 (-38.9%), from €47,379 to €28,952
- Other debts -€4,882
down €4,882 (-25.8%), from €18,915 to €14,033
- Gross operating margin +€106,212
up €106,212 (+196%), from €54,197 to €160,408
- Taxes +€32,972
up €32,972 (+253%), from €13,019 to €45,991
- Staff costs +€1,774
up €1,774 (+85.0%), from €2,088 to €3,862
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €198,536 | €302,797 | +€104,261 | +52.5% |
| Fixed assets | 21/28 | €32,533 | €39,393 | +€6,860 | +21.1% |
| Intangible fixed assets | 21 | €699 | - | -€699 | |
| Tangible fixed assets | 22/27 | €31,835 | €39,393 | +€7,558 | +23.7% |
| Furniture and vehicles | 24 | €3,013 | €9,046 | +€6,033 | +200% |
| Other tangible fixed assets | 26 | €28,822 | €30,347 | +€1,525 | +5.3% |
| Current assets | 29/58 | €166,003 | €263,405 | +€97,402 | +58.7% |
| Amounts receivable within one year | 40/41 | €52,591 | €41,151 | -€11,440 | -21.8% |
| Trade receivables | 40 | €22,473 | €13,674 | -€8,799 | -39.2% |
| Other amounts receivable | 41 | €30,118 | €27,477 | -€2,641 | -8.8% |
| Cash at bank and in hand | 54/58 | €112,488 | €219,667 | +€107,179 | +95.3% |
| Deferred charges and accrued income | 490/1 | €923 | €2,587 | +€1,663 | +180% |
| Total equity and liabilities | 10/49 | €198,536 | €302,797 | +€104,261 | +52.5% |
| Equity | 10/15 | €101,958 | €182,065 | +€80,107 | +78.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €81,988 | €162,095 | +€80,107 | +97.7% |
| Distributable reserves | 133 | €81,988 | €162,095 | +€80,107 | +97.7% |
| Profit (loss) carried forward | 14 | €13,770 | €13,770 | = | 0.0% |
| Amounts payable | 17/49 | €96,578 | €120,732 | +€24,154 | +25.0% |
| Amounts payable within one year | 42/48 | €96,578 | €120,732 | +€24,154 | +25.0% |
| Trade debts | 44 | €47,379 | €28,952 | -€18,427 | -38.9% |
| Suppliers | 440/4 | €47,379 | €28,952 | -€18,427 | -38.9% |
| Taxes, remuneration and social security | 45 | €30,284 | €77,747 | +€47,463 | +157% |
| Taxes | 450/3 | €14,353 | €51,112 | +€36,758 | +256% |
| Remuneration and social security | 454/9 | €15,931 | €26,635 | +€10,704 | +67.2% |
| Other amounts payable | 47/48 | €18,915 | €14,033 | -€4,882 | -25.8% |
| Remuneration, social security and pensions | 62 | €2,088 | €3,862 | +€1,774 | +85.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,922 | €5,915 | +€993 | +20.2% |
| Other operating charges | 640/8 | €1,611 | €2,065 | +€454 | +28.2% |
| Gross operating margin | 9900 | €54,197 | €160,408 | +€106,212 | +196% |
| Operating profit (loss) | 9901 | €45,575 | €148,566 | +€102,991 | +226% |
| Financial income | 75/76B | €3 | €813 | +€811 | +28,343% |
| Recurring financial income | 75 | €3 | €813 | +€811 | +28,343% |
| Financial charges | 65/66B | €1,757 | €2,172 | +€415 | +23.6% |
| Recurring financial charges | 65 | €1,757 | €2,172 | +€415 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €43,821 | €147,208 | +€103,386 | +236% |
| Income taxes | 67/77 | €13,019 | €45,991 | +€32,972 | +253% |
| Profit (loss) for the period | 9904 | €30,802 | €101,217 | +€70,414 | +229% |
| Profit (loss) for the period to be appropriated | 9905 | €30,802 | €101,217 | +€70,414 | +229% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.