MODUS ARCHITECTES: what changed
Two fiscal 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.
MODUS ARCHITECTES
Largest movements
- Cash +€3,652
new in 2025: €3,652
mainly Net result for the year (+€9,147) and Receivables within one year (+€3,566)
- Tangible fixed assets +€3,584
up €3,584 (+65.7%), from €5,453 to €9,037
- Receivables within one year -€3,566
down €3,566 (-91.1%), from €3,916 to €350
- Deferred charges and accrued income +€241
up €241 (+39.6%), from €609 to €850
- Profit (loss) carried forward +€9,147
up €9,147 (+50.2%), from -€18,203 to -€9,056
- Short-term financial debts -€4,432
no longer reported in 2025 (was €4,432)
- Accrued charges and deferred income -€2,311
no longer reported in 2025 (was €2,311)
- Tax, wage and social debts +€1,594
up €1,594 (+233.7%), from €682 to €2,276
- Trade debts -€1,211
down €1,211 (-73.8%), from €1,642 to €431
- Gross operating margin +€26,032
up €26,032, from -€12,879 to €13,153
- Depreciation +€934
up €934 (+52.8%), from €1,769 to €2,703
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.
Cash bridge derived
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 | €9,978 | €13,889 | +€3,911 | +39.2% |
| Fixed assets | 21/28 | €5,453 | €9,037 | +€3,584 | +65.7% |
| Tangible fixed assets | 22/27 | €5,453 | €9,037 | +€3,584 | +65.7% |
| Furniture and vehicles | 24 | €5,453 | €9,037 | +€3,584 | +65.7% |
| Current assets | 29/58 | €4,525 | €4,852 | +€327 | +7.2% |
| Amounts receivable within one year | 40/41 | €3,916 | €350 | -€3,566 | -91.1% |
| Trade receivables | 40 | €3,916 | €350 | -€3,566 | -91.1% |
| Cash at bank and in hand | 54/58 | - | €3,652 | +€3,652 | |
| Deferred charges and accrued income | 490/1 | €609 | €850 | +€241 | +39.6% |
| Total equity and liabilities | 10/49 | €9,978 | €13,889 | +€3,911 | +39.2% |
| Equity | 10/15 | -€10,143 | -€996 | +€9,147 | +90.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,203 | -€9,056 | +€9,147 | +50.2% |
| Amounts payable | 17/49 | €20,121 | €14,885 | -€5,236 | -26.0% |
| Amounts payable within one year | 42/48 | €17,810 | €14,885 | -€2,925 | -16.4% |
| Financial debts | 43 | €4,432 | - | -€4,432 | |
| Credit institutions | 430/8 | €4,432 | - | -€4,432 | |
| Trade debts | 44 | €1,642 | €431 | -€1,211 | -73.8% |
| Suppliers | 440/4 | €1,642 | €431 | -€1,211 | -73.8% |
| Taxes, remuneration and social security | 45 | €682 | €2,276 | +€1,594 | +233.7% |
| Taxes | 450/3 | €682 | €2,276 | +€1,594 | +233.7% |
| Other amounts payable | 47/48 | €11,054 | €12,178 | +€1,124 | +10.2% |
| Accrued charges and deferred income | 492/3 | €2,311 | - | -€2,311 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,769 | €2,703 | +€934 | +52.8% |
| Other operating charges | 640/8 | €705 | €673 | -€32 | -4.5% |
| Gross operating margin | 9900 | -€12,879 | €13,153 | +€26,032 | |
| Operating profit (loss) | 9901 | -€15,353 | €9,777 | +€25,130 | |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €620 | €580 | -€40 | -6.5% |
| Recurring financial charges | 65 | €620 | €580 | -€40 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,973 | €9,267 | +€25,240 | |
| Income taxes | 67/77 | €138 | €120 | -€18 | -13.0% |
| Profit (loss) for the period | 9904 | -€16,111 | €9,147 | +€25,258 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,111 | €9,147 | +€25,258 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.