NERO ARCHITECTEN: what changed
What changed
NERO ARCHITECTEN
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€13,679
2024 · -€8,973+€22,652
Equity
€903,393
2024 · €902,714+€679
Cash
€250,775
2024 · €431,246-€180,471
Balance sheet total
€969,231
2024 · €1.1m-€154,771
Largest movements
Assets
- Cash -€180,471
down €180,471 (-41.8%), from €431,246 to €250,775
mainly Trade debts (-€175,021) and Receivables within one year (-€23,325)
- Receivables within one year +€23,325
up €23,325 (+4.1%), from €575,487 to €598,813
of which Trade receivables: +€28,029
Equity and liabilities
- Trade debts -€175,021
down €175,021 (-81.6%), from €214,531 to €39,509
- Other debts +€13,000
up €13,000, from €0 to €13,000
Income statement
- Staff costs +€46,737
up €46,737 (+188%), from €24,898 to €71,635
- Gross operating margin +€41,187
up €41,187 (+88.1%), from €46,759 to €87,947
- Taxes -€24,443
down €24,443 (-85.8%), from €28,473 to €4,030
- Write-downs -€5,000
down €5,000, from €0 to -€5,000
- Depreciation +€2,060
up €2,060 (+61.2%), from €3,365 to €5,425
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€8,973
Gross operating margin
+€41,187
Staff costs
-€46,737
Depreciation
-€2,060
Write-downs
+€5,000
Other operating charges
-€103
Financial income
-€245
Financial charges
+€1,168
Taxes
+€24,443
Result 2025
€13,679
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€166,472
Investment
-€999
Financing
-€13,000
Cash 2024
€431,246
From operations (derived)
-€166,472
Net result for the year
+€13,679
Depreciation
+€5,425
Receivables within one year
-€23,325
Deferred charges and accrued income
-€6,800
Trade debts
-€175,021
Tax, wage and social debts
+€6,571
Other debts
+€13,000
Investment (derived)
-€999
Investment in fixed assets (net)
-€999
Financing
-€13,000
Contributions, distributions and other
-€13,000
Cash 2025
€250,775
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,124,002 | €969,231 | -€154,771 | -13.8% |
| Fixed assets | 21/28 | €36,551 | €32,124 | -€4,426 | -12.1% |
| Tangible fixed assets | 22/27 | €36,551 | €32,124 | -€4,426 | -12.1% |
| Plant, machinery and equipment | 23 | €7,141 | €4,616 | -€2,524 | -35.4% |
| Furniture and vehicles | 24 | €29,410 | €27,508 | -€1,902 | -6.5% |
| Current assets | 29/58 | €1,087,452 | €937,106 | -€150,345 | -13.8% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €575,487 | €598,813 | +€23,325 | +4.1% |
| Trade receivables | 40 | €276,450 | €304,479 | +€28,029 | +10.1% |
| Other amounts receivable | 41 | €299,037 | €294,333 | -€4,704 | -1.6% |
| Current investments | 50/53 | €50,000 | €50,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €431,246 | €250,775 | -€180,471 | -41.8% |
| Deferred charges and accrued income | 490/1 | €718 | €7,518 | +€6,800 | +947% |
| Total equity and liabilities | 10/49 | €1,124,002 | €969,231 | -€154,771 | -13.8% |
| Equity | 10/15 | €902,714 | €903,393 | +€679 | +0.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €884,122 | €884,801 | +€679 | +0.1% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Tax-exempt reserves | 132 | €3,892 | €3,892 | = | 0.0% |
| Distributable reserves | 133 | €878,371 | €880,909 | +€2,538 | +0.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €221,288 | €65,838 | -€155,450 | -70.2% |
| Amounts payable within one year | 42/48 | €221,288 | €65,838 | -€155,450 | -70.2% |
| Trade debts | 44 | €214,531 | €39,509 | -€175,021 | -81.6% |
| Suppliers | 440/4 | €214,531 | €39,509 | -€175,021 | -81.6% |
| Taxes, remuneration and social security | 45 | €6,757 | €13,328 | +€6,571 | +97.2% |
| Taxes | 450/3 | €2,516 | €3,471 | +€955 | +37.9% |
| Remuneration and social security | 454/9 | €4,241 | €9,857 | +€5,616 | +132% |
| Other amounts payable | 47/48 | €0 | €13,000 | +€13,000 | |
| Remuneration, social security and pensions | 62 | €24,898 | €71,635 | +€46,737 | +188% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,365 | €5,425 | +€2,060 | +61.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€5,000 | -€5,000 | |
| Other operating charges | 640/8 | €1,700 | €1,803 | +€103 | +6.1% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €46,759 | €87,947 | +€41,187 | +88.1% |
| Operating profit (loss) | 9901 | €16,797 | €14,084 | -€2,713 | -16.2% |
| Financial income | 75/76B | €5,399 | €5,154 | -€245 | -4.5% |
| Recurring financial income | 75 | €5,399 | €5,154 | -€245 | -4.5% |
| Financial charges | 65/66B | €2,696 | €1,528 | -€1,168 | -43.3% |
| Recurring financial charges | 65 | €2,696 | €1,528 | -€1,168 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | €19,500 | €17,709 | -€1,790 | -9.2% |
| Income taxes | 67/77 | €28,473 | €4,030 | -€24,443 | -85.8% |
| Profit (loss) for the period | 9904 | -€8,973 | €13,679 | +€22,652 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,973 | €13,679 | +€22,652 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.