MN 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.
MN Architecten
Largest movements
- Receivables within one year +€45,507
up €45,507 (+32.0%), from €142,145 to €187,652
of which Other amounts receivable: +€37,831
- Tangible fixed assets -€26,123
down €26,123 (-28.3%), from €92,364 to €66,241
of which Furniture and vehicles: -€25,333
- Deferred charges and accrued income -€9,259
down €9,259 (-46.0%), from €20,120 to €10,861
- Cash -€3,253
down €3,253 (-80.3%), from €4,053 to €800
mainly Receivables within one year (-€45,507) and Debts after one year (-€20,556)
- Reserves +€24,661
up €24,661 (+32.2%), from €76,508 to €101,170
- Debts after one year -€20,556
down €20,556 (-35.2%), from €58,341 to €37,784
- Tax, wage and social debts -€12,233
down €12,233 (-34.7%), from €35,223 to €22,990
- Trade debts +€10,155
up €10,155 (+127%), from €7,988 to €18,143
- Current portion of long-term debt +€4,103
up €4,103 (+20.7%), from €19,837 to €23,939
- Financial income +€2,582
up €2,582 (+88.6%), from €2,913 to €5,495
- Gross operating margin -€2,262
down €2,262 (-3.5%), from €63,785 to €61,523
- Depreciation -€1,527
down €1,527 (-5.5%), from €27,650 to €26,123
- Other operating charges -€787
down €787 (-52.0%), from €1,513 to €727
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 | €258,682 | €265,554 | +€6,872 | +2.7% |
| Fixed assets | 21/28 | €92,364 | €66,241 | -€26,123 | -28.3% |
| Tangible fixed assets | 22/27 | €92,364 | €66,241 | -€26,123 | -28.3% |
| Plant, machinery and equipment | 23 | €1,514 | €724 | -€790 | -52.2% |
| Furniture and vehicles | 24 | €86,950 | €61,616 | -€25,333 | -29.1% |
| Other tangible fixed assets | 26 | €3,900 | €3,900 | = | 0.0% |
| Current assets | 29/58 | €166,318 | €199,314 | +€32,996 | +19.8% |
| Amounts receivable within one year | 40/41 | €142,145 | €187,652 | +€45,507 | +32.0% |
| Trade receivables | 40 | €23,934 | €31,610 | +€7,676 | +32.1% |
| Other amounts receivable | 41 | €118,211 | €156,042 | +€37,831 | +32.0% |
| Cash at bank and in hand | 54/58 | €4,053 | €800 | -€3,253 | -80.3% |
| Deferred charges and accrued income | 490/1 | €20,120 | €10,861 | -€9,259 | -46.0% |
| Total equity and liabilities | 10/49 | €258,682 | €265,554 | +€6,872 | +2.7% |
| Equity | 10/15 | €137,293 | €161,954 | +€24,661 | +18.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,508 | €101,170 | +€24,661 | +32.2% |
| Distributable reserves | 133 | €76,508 | €101,170 | +€24,661 | +32.2% |
| Profit (loss) carried forward | 14 | €55,785 | €55,785 | = | 0.0% |
| Amounts payable | 17/49 | €121,389 | €103,600 | -€17,789 | -14.7% |
| Amounts payable after more than one year | 17 | €58,341 | €37,784 | -€20,556 | -35.2% |
| Financial debts | 170/4 | €58,341 | €37,784 | -€20,556 | -35.2% |
| Amounts payable within one year | 42/48 | €63,048 | €65,815 | +€2,767 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €19,837 | €23,939 | +€4,103 | +20.7% |
| Financial debts | 43 | - | €743 | +€743 | |
| Credit institutions | 430/8 | - | €743 | +€743 | |
| Trade debts | 44 | €7,988 | €18,143 | +€10,155 | +127% |
| Suppliers | 440/4 | €7,988 | €18,143 | +€10,155 | +127% |
| Taxes, remuneration and social security | 45 | €35,223 | €22,990 | -€12,233 | -34.7% |
| Taxes | 450/3 | €35,223 | €22,990 | -€12,233 | -34.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,650 | €26,123 | -€1,527 | -5.5% |
| Other operating charges | 640/8 | €1,513 | €727 | -€787 | -52.0% |
| Gross operating margin | 9900 | €63,785 | €61,523 | -€2,262 | -3.5% |
| Operating profit (loss) | 9901 | €34,622 | €34,673 | +€51 | +0.1% |
| Financial income | 75/76B | €2,913 | €5,495 | +€2,582 | +88.6% |
| Recurring financial income | 75 | €2,913 | €5,495 | +€2,582 | +88.6% |
| Financial charges | 65/66B | €3,863 | €3,903 | +€40 | +1.0% |
| Recurring financial charges | 65 | €3,863 | €3,903 | +€40 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €33,673 | €36,265 | +€2,592 | +7.7% |
| Income taxes | 67/77 | €11,390 | €11,603 | +€213 | +1.9% |
| Profit (loss) for the period | 9904 | €22,283 | €24,661 | +€2,379 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €22,283 | €24,661 | +€2,379 | +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 19 October 2026 via checked.be.