maten-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.
maten-architecten
Largest movements
- Cash +€17,322
up €17,322 (+15.1%), from €115,090 to €132,412
mainly Net result for the year (+€36,573) and Deferred charges and accrued income (+€13,630)
- Deferred charges and accrued income -€13,630
down €13,630 (-75.9%), from €17,952 to €4,322
- Receivables within one year +€13,226
up €13,226 (+25.0%), from €52,928 to €66,154
- Financial fixed assets +€12,380
up €12,380 (+24.8%), from €49,940 to €62,320
- Reserves +€36,573
up €36,573 (+17.6%), from €207,801 to €244,374
- Trade debts -€8,370
down €8,370 (-58.6%), from €14,279 to €5,910
- Gross operating margin -€6,791
down €6,791 (-10.8%), from €62,826 to €56,035
- Taxes -€2,601
down €2,601 (-12.8%), from €20,342 to €17,740
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 | €238,308 | €266,146 | +€27,839 | +11.7% |
| Fixed assets | 21/28 | €52,339 | €63,259 | +€10,920 | +20.9% |
| Intangible fixed assets | 21 | €228 | - | -€228 | |
| Tangible fixed assets | 22/27 | €2,170 | €939 | -€1,231 | -56.7% |
| Plant, machinery and equipment | 23 | €2,170 | €939 | -€1,231 | -56.7% |
| Financial fixed assets | 28 | €49,940 | €62,320 | +€12,380 | +24.8% |
| Current assets | 29/58 | €185,969 | €202,888 | +€16,919 | +9.1% |
| Amounts receivable within one year | 40/41 | €52,928 | €66,154 | +€13,226 | +25.0% |
| Trade receivables | 40 | €52,928 | €66,154 | +€13,226 | +25.0% |
| Cash at bank and in hand | 54/58 | €115,090 | €132,412 | +€17,322 | +15.1% |
| Deferred charges and accrued income | 490/1 | €17,952 | €4,322 | -€13,630 | -75.9% |
| Total equity and liabilities | 10/49 | €238,308 | €266,146 | +€27,839 | +11.7% |
| Equity | 10/15 | €212,801 | €249,374 | +€36,573 | +17.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €207,801 | €244,374 | +€36,573 | +17.6% |
| Distributable reserves | 133 | €207,801 | €244,374 | +€36,573 | +17.6% |
| Amounts payable | 17/49 | €25,507 | €16,773 | -€8,734 | -34.2% |
| Amounts payable within one year | 42/48 | €25,507 | €16,773 | -€8,734 | -34.2% |
| Trade debts | 44 | €14,279 | €5,910 | -€8,370 | -58.6% |
| Suppliers | 440/4 | €14,279 | €5,910 | -€8,370 | -58.6% |
| Taxes, remuneration and social security | 45 | €11,103 | €10,863 | -€240 | -2.2% |
| Taxes | 450/3 | €11,103 | €10,863 | -€240 | -2.2% |
| Other amounts payable | 47/48 | €125 | - | -€125 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,847 | €1,460 | -€387 | -21.0% |
| Other operating charges | 640/8 | €499 | €512 | +€12 | +2.5% |
| Gross operating margin | 9900 | €62,826 | €56,035 | -€6,791 | -10.8% |
| Operating profit (loss) | 9901 | €60,479 | €54,063 | -€6,416 | -10.6% |
| Financial income | 75/76B | €94 | €320 | +€226 | +240% |
| Recurring financial income | 75 | €94 | €320 | +€226 | +240% |
| Financial charges | 65/66B | €74 | €70 | -€4 | -5.4% |
| Recurring financial charges | 65 | €74 | €70 | -€4 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €60,500 | €54,313 | -€6,186 | -10.2% |
| Income taxes | 67/77 | €20,342 | €17,740 | -€2,601 | -12.8% |
| Profit (loss) for the period | 9904 | €40,158 | €36,573 | -€3,585 | -8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €40,158 | €36,573 | -€3,585 | -8.9% |
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 27 October 2026 via checked.be.