MGNS 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.
MGNS Architecten
Largest movements
- Receivables within one year -€424,567
down €424,567 (-80.7%), from €526,036 to €101,468
of which Trade receivables: -€428,574
- Tangible fixed assets +€290,803
up €290,803 (+231%), from €125,733 to €416,536
of which Land and buildings: +€325,402
- Cash +€212,730
up €212,730 (+313%), from €68,021 to €280,752
mainly Receivables within one year (+€424,567) and Debts after one year (+€180,615)
- Stocks and contracts +€120,000
new in 2025: €120,000
- Debts after one year +€180,615
new in 2025: €180,615
- Trade debts -€114,080
down €114,080 (-23.1%), from €494,401 to €380,321
- Tax, wage and social debts +€68,188
up €68,188 (+245%), from €27,857 to €96,044
of which Taxes: +€81,582
- Other debts +€35,962
up €35,962 (+139%), from €25,797 to €61,758
- Reserves +€23,729
up €23,729 (+13.2%), from €180,087 to €203,816
- Depreciation +€49,264
up €49,264 (+120%), from €40,925 to €90,189
- Taxes -€14,134
down €14,134 (-55.2%), from €25,610 to €11,477
- Gross operating margin -€11,180
down €11,180 (-7.7%), from €144,848 to €133,668
- Financial charges +€6,560
up €6,560 (+3,011%), from €218 to €6,778
- Other operating charges -€6,336
down €6,336 (-80.4%), from €7,879 to €1,543
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 | €740,606 | €936,176 | +€195,570 | +26.4% |
| Fixed assets | 21/28 | €125,733 | €416,536 | +€290,803 | +231% |
| Tangible fixed assets | 22/27 | €125,733 | €416,536 | +€290,803 | +231% |
| Land and buildings | 22 | - | €325,402 | +€325,402 | |
| Plant, machinery and equipment | 23 | €20,173 | €18,482 | -€1,692 | -8.4% |
| Furniture and vehicles | 24 | €36,666 | €24,985 | -€11,681 | -31.9% |
| Other tangible fixed assets | 26 | €68,894 | €47,667 | -€21,226 | -30.8% |
| Current assets | 29/58 | €614,873 | €519,641 | -€95,233 | -15.5% |
| Stocks and contracts in progress | 3 | - | €120,000 | +€120,000 | |
| Contracts in progress | 37 | - | €120,000 | +€120,000 | |
| Amounts receivable within one year | 40/41 | €526,036 | €101,468 | -€424,567 | -80.7% |
| Trade receivables | 40 | €524,999 | €96,426 | -€428,574 | -81.6% |
| Other amounts receivable | 41 | €1,036 | €5,043 | +€4,007 | +387% |
| Cash at bank and in hand | 54/58 | €68,021 | €280,752 | +€212,730 | +313% |
| Deferred charges and accrued income | 490/1 | €20,816 | €17,420 | -€3,396 | -16.3% |
| Total equity and liabilities | 10/49 | €740,606 | €936,176 | +€195,570 | +26.4% |
| Equity | 10/15 | €182,587 | €206,316 | +€23,729 | +13.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €180,087 | €203,816 | +€23,729 | +13.2% |
| Distributable reserves | 133 | €180,087 | €203,816 | +€23,729 | +13.2% |
| Amounts payable | 17/49 | €558,020 | €729,861 | +€171,841 | +30.8% |
| Amounts payable after more than one year | 17 | - | €180,615 | +€180,615 | |
| Financial debts | 170/4 | - | €180,615 | +€180,615 | |
| Amounts payable within one year | 42/48 | €548,888 | €548,834 | -€54 | 0.0% |
| Current portion of amounts payable after more than one year | 42 | - | €10,710 | +€10,710 | |
| Financial debts | 43 | €833 | - | -€833 | |
| Credit institutions | 430/8 | €833 | - | -€833 | |
| Trade debts | 44 | €494,401 | €380,321 | -€114,080 | -23.1% |
| Suppliers | 440/4 | €494,401 | €380,321 | -€114,080 | -23.1% |
| Taxes, remuneration and social security | 45 | €27,857 | €96,044 | +€68,188 | +245% |
| Taxes | 450/3 | €14,462 | €96,044 | +€81,582 | +564% |
| Remuneration and social security | 454/9 | €13,394 | - | -€13,394 | |
| Other amounts payable | 47/48 | €25,797 | €61,758 | +€35,962 | +139% |
| Accrued charges and deferred income | 492/3 | €9,132 | €411 | -€8,720 | -95.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,925 | €90,189 | +€49,264 | +120% |
| Other operating charges | 640/8 | €7,879 | €1,543 | -€6,336 | -80.4% |
| Gross operating margin | 9900 | €144,848 | €133,668 | -€11,180 | -7.7% |
| Operating profit (loss) | 9901 | €96,043 | €41,936 | -€54,107 | -56.3% |
| Financial income | 75/76B | - | €48 | +€48 | |
| Recurring financial income | 75 | - | €48 | +€48 | |
| Financial charges | 65/66B | €218 | €6,778 | +€6,560 | +3,011% |
| Recurring financial charges | 65 | €218 | €6,778 | +€6,560 | +3,011% |
| Profit (loss) for the period before taxes | 9903 | €95,826 | €35,206 | -€60,620 | -63.3% |
| Income taxes | 67/77 | €25,610 | €11,477 | -€14,134 | -55.2% |
| Profit (loss) for the period | 9904 | €70,215 | €23,729 | -€46,486 | -66.2% |
| Profit (loss) for the period to be appropriated | 9905 | €70,215 | €23,729 | -€46,486 | -66.2% |
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 23 October 2026 via checked.be.