NAEYE - CASIER: 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.
What changed
NAEYE - CASIER
NACE 71.111, Activities of building architects
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€55,821
2024 · -€44,546-€11,275
Equity
€351,666
2024 · €407,486-€55,821
Cash
€5,694
2024 · €8,297-€2,603
Balance sheet total
€499,388
2024 · €521,185-€21,797
Largest movements
Assets
- Tangible fixed assets -€17,141
down €17,141 (-3.4%), from €502,304 to €485,163
of which Land and buildings: -€17,942
Equity and liabilities
- Profit (loss) carried forward -€55,821
down €55,821 (-362%), from -€15,416 to -€71,236
- Other debts +€38,000
up €38,000 (+141%), from €27,023 to €65,023
Income statement
- Gross operating margin -€5,547
down €5,547 (-61.3%), from -€9,045 to -€14,591
- Financial charges +€3,378
up €3,378 (+106%), from €3,180 to €6,558
- Depreciation +€1,811
up €1,811 (+6.1%), from €29,641 to €31,452
- Other operating charges +€606
up €606 (+25.1%), from €2,417 to €3,023
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.
Result 2024
-€44,546
Gross operating margin
-€5,547
Depreciation
-€1,811
Other operating charges
-€606
Financial income
+€69
Financial charges
-€3,378
Taxes
-€2
Result 2025
-€55,821
raises the resultlowers the result
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.
From operations
+€15,817
Investment
-€14,311
Financing
-€4,109
Cash 2024
€8,297
From operations (derived)
+€15,817
Net result for the year
-€55,821
Depreciation
+€31,452
Receivables within one year
+€4,196
Deferred charges and accrued income
-€2,143
Trade debts
+€1,096
Tax, wage and social debts
-€864
Other debts
+€38,000
Accrued charges and deferred income
-€99
Investment (derived)
-€14,311
Investment in fixed assets (net)
-€14,311
Financing
-€4,109
Debts after one year
-€4,699
Current portion of long-term debt
+€590
Cash 2025
€5,694
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €521,185 | €499,388 | -€21,797 | -4.2% |
| Fixed assets | 21/28 | €503,159 | €486,018 | -€17,141 | -3.4% |
| Tangible fixed assets | 22/27 | €502,304 | €485,163 | -€17,141 | -3.4% |
| Land and buildings | 22 | €461,819 | €443,878 | -€17,942 | -3.9% |
| Plant, machinery and equipment | 23 | €1,103 | €670 | -€433 | -39.2% |
| Furniture and vehicles | 24 | €756 | €13,362 | +€12,606 | +1,668% |
| Leasing and similar rights | 25 | €38,626 | €27,253 | -€11,373 | -29.4% |
| Financial fixed assets | 28 | €855 | €855 | = | 0.0% |
| Current assets | 29/58 | €18,026 | €13,370 | -€4,656 | -25.8% |
| Amounts receivable within one year | 40/41 | €7,978 | €3,783 | -€4,196 | -52.6% |
| Trade receivables | 40 | €7,466 | €472 | -€6,994 | -93.7% |
| Other amounts receivable | 41 | €513 | €3,311 | +€2,798 | +546% |
| Cash at bank and in hand | 54/58 | €8,297 | €5,694 | -€2,603 | -31.4% |
| Deferred charges and accrued income | 490/1 | €1,750 | €3,893 | +€2,143 | +122% |
| Total equity and liabilities | 10/49 | €521,185 | €499,388 | -€21,797 | -4.2% |
| Equity | 10/15 | €407,486 | €351,666 | -€55,821 | -13.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €360,902 | €360,902 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €354,702 | €354,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,416 | -€71,236 | -€55,821 | -362% |
| Amounts payable | 17/49 | €113,698 | €147,722 | +€34,024 | +29.9% |
| Amounts payable after more than one year | 17 | €74,930 | €70,232 | -€4,699 | -6.3% |
| Financial debts | 170/4 | €74,930 | €70,232 | -€4,699 | -6.3% |
| Amounts payable within one year | 42/48 | €38,669 | €77,491 | +€38,822 | +100% |
| Current portion of amounts payable after more than one year | 42 | €8,309 | €8,899 | +€590 | +7.1% |
| Trade debts | 44 | €2,473 | €3,569 | +€1,096 | +44.3% |
| Suppliers | 440/4 | €2,473 | €3,569 | +€1,096 | +44.3% |
| Taxes, remuneration and social security | 45 | €864 | €0 | -€864 | -100% |
| Taxes | 450/3 | €864 | €0 | -€864 | -100% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €27,023 | €65,023 | +€38,000 | +141% |
| Accrued charges and deferred income | 492/3 | €99 | €0 | -€99 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,641 | €31,452 | +€1,811 | +6.1% |
| Other operating charges | 640/8 | €2,417 | €3,023 | +€606 | +25.1% |
| Gross operating margin | 9900 | -€9,045 | -€14,591 | -€5,547 | -61.3% |
| Operating profit (loss) | 9901 | -€41,102 | -€49,066 | -€7,964 | -19.4% |
| Financial income | 75/76B | €0 | €69 | +€69 | |
| Recurring financial income | 75 | €0 | €69 | +€69 | |
| Financial charges | 65/66B | €3,180 | €6,558 | +€3,378 | +106% |
| Recurring financial charges | 65 | €3,180 | €6,558 | +€3,378 | +106% |
| Profit (loss) for the period before taxes | 9903 | -€44,282 | -€55,555 | -€11,273 | -25.5% |
| Income taxes | 67/77 | €264 | €265 | +€2 | +0.7% |
| Profit (loss) for the period | 9904 | -€44,546 | -€55,821 | -€11,275 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€44,546 | -€55,821 | -€11,275 | -25.3% |
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 31 October 2026 via checked.be.