NFA ARCHITECTS: 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.
NFA ARCHITECTS
Largest movements
- Cash +€86,661
up €86,661 (+1844.7%), from €4,698 to €91,359
mainly Net result for the year (+€63,304) and Trade debts (+€35,458)
- Receivables within one year -€15,927
down €15,927 (-38.5%), from €41,315 to €25,388
of which Other amounts receivable: -€34,449
- Profit (loss) carried forward +€63,304
up €63,304, from -€48,513 to €14,791
- Reserves -€44,385
down €44,385 (-56.8%), from €78,196 to €33,811
- Trade debts +€35,458
up €35,458 (+214.7%), from €16,515 to €51,973
- Tax, wage and social debts +€8,435
up €8,435 (+387.7%), from €2,176 to €10,611
- Accrued charges and deferred income +€7,239
new in 2025: €7,239
- Gross operating margin +€109,088
up €109,088, from -€41,667 to €67,422
- Taxes +€2,586
new in 2025: €2,586
- Financial income -€2,456
down €2,456 (-99.9%), from €2,459 to €3
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 | €48,375 | €118,426 | +€70,051 | +144.8% |
| Fixed assets | 21/28 | €1,840 | €1,184 | -€657 | -35.7% |
| Tangible fixed assets | 22/27 | €1,840 | €1,184 | -€657 | -35.7% |
| Furniture and vehicles | 24 | €1,840 | €1,184 | -€657 | -35.7% |
| Current assets | 29/58 | €46,535 | €117,242 | +€70,707 | +151.9% |
| Amounts receivable within one year | 40/41 | €41,315 | €25,388 | -€15,927 | -38.5% |
| Trade receivables | 40 | €1,452 | €19,974 | +€18,522 | +1275.6% |
| Other amounts receivable | 41 | €39,863 | €5,414 | -€34,449 | -86.4% |
| Cash at bank and in hand | 54/58 | €4,698 | €91,359 | +€86,661 | +1844.7% |
| Deferred charges and accrued income | 490/1 | €522 | €495 | -€27 | -5.2% |
| Total equity and liabilities | 10/49 | €48,375 | €118,426 | +€70,051 | +144.8% |
| Equity | 10/15 | €29,685 | €48,603 | +€18,918 | +63.7% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €78,196 | €33,811 | -€44,385 | -56.8% |
| Distributable reserves | 133 | €78,196 | €33,811 | -€44,385 | -56.8% |
| Profit (loss) carried forward | 14 | -€48,513 | €14,791 | +€63,304 | |
| Amounts payable | 17/49 | €18,691 | €69,823 | +€51,132 | +273.6% |
| Amounts payable within one year | 42/48 | €18,691 | €62,584 | +€43,893 | +234.8% |
| Trade debts | 44 | €16,515 | €51,973 | +€35,458 | +214.7% |
| Suppliers | 440/4 | €16,515 | €51,973 | +€35,458 | +214.7% |
| Taxes, remuneration and social security | 45 | €2,176 | €10,611 | +€8,435 | +387.7% |
| Taxes | 450/3 | €2,176 | €10,611 | +€8,435 | +387.7% |
| Accrued charges and deferred income | 492/3 | - | €7,239 | +€7,239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €657 | €657 | = | 0.0% |
| Other operating charges | 640/8 | €450 | €740 | +€289 | +64.2% |
| Gross operating margin | 9900 | -€41,667 | €67,422 | +€109,088 | |
| Operating profit (loss) | 9901 | -€42,774 | €66,026 | +€108,799 | |
| Financial income | 75/76B | €2,459 | €3 | -€2,456 | -99.9% |
| Recurring financial income | 75 | €2,459 | €3 | -€2,456 | -99.9% |
| Financial charges | 65/66B | €443 | €139 | -€304 | -68.6% |
| Recurring financial charges | 65 | €443 | €139 | -€304 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | -€40,757 | €65,890 | +€106,647 | |
| Income taxes | 67/77 | - | €2,586 | +€2,586 | |
| Profit (loss) for the period | 9904 | -€40,757 | €63,304 | +€104,061 | |
| Profit (loss) for the period to be appropriated | 9905 | -€40,757 | €63,304 | +€104,061 |
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 10 October 2026 via checked.be.