NO Architect: 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.
NO Architect
Largest movements
- Cash -€108,895
down €108,895 (-69.7%), from €156,287 to €47,392
mainly Contributions, distributions and other (-€223,957) and Deferred charges and accrued income (-€91,599)
- Deferred charges and accrued income +€91,599
up €91,599 (+865.2%), from €10,587 to €102,186
- Receivables within one year -€64,233
down €64,233 (-78.0%), from €82,331 to €18,098
of which Trade receivables: -€73,020
- Tangible fixed assets -€18,777
down €18,777 (-6.3%), from €297,907 to €279,130
of which Land and buildings: -€16,203
- Profit (loss) carried forward -€118,933
down €118,933 (-37.8%), from €315,029 to €196,096
- Other debts +€63,282
up €63,282, from €0 to €63,282
- Tax, wage and social debts -€31,334
down €31,334 (-87.0%), from €36,026 to €4,692
- Debts after one year -€24,685
down €24,685 (-16.5%), from €149,195 to €124,509
- Trade debts +€10,976
up €10,976 (+520.9%), from €2,107 to €13,083
- Gross operating margin -€34,903
down €34,903 (-18.1%), from €192,709 to €157,806
- Other operating charges -€12,187
down €12,187 (-88.7%), from €13,735 to €1,548
- Taxes -€4,952
down €4,952 (-14.1%), from €35,130 to €30,178
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 | €547,112 | €446,807 | -€100,305 | -18.3% |
| Fixed assets | 21/28 | €297,907 | €279,130 | -€18,777 | -6.3% |
| Tangible fixed assets | 22/27 | €297,907 | €279,130 | -€18,777 | -6.3% |
| Land and buildings | 22 | €292,623 | €276,420 | -€16,203 | -5.5% |
| Plant, machinery and equipment | 23 | €331 | €0 | -€331 | -100.0% |
| Furniture and vehicles | 24 | €4,953 | €2,710 | -€2,243 | -45.3% |
| Current assets | 29/58 | €249,206 | €167,677 | -€81,529 | -32.7% |
| Amounts receivable within one year | 40/41 | €82,331 | €18,098 | -€64,233 | -78.0% |
| Trade receivables | 40 | €81,590 | €8,570 | -€73,020 | -89.5% |
| Other amounts receivable | 41 | €742 | €9,528 | +€8,787 | +1184.9% |
| Cash at bank and in hand | 54/58 | €156,287 | €47,392 | -€108,895 | -69.7% |
| Deferred charges and accrued income | 490/1 | €10,587 | €102,186 | +€91,599 | +865.2% |
| Total equity and liabilities | 10/49 | €547,112 | €446,807 | -€100,305 | -18.3% |
| Equity | 10/15 | €335,489 | €216,556 | -€118,933 | -35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €315,029 | €196,096 | -€118,933 | -37.8% |
| Amounts payable | 17/49 | €211,623 | €230,251 | +€18,628 | +8.8% |
| Amounts payable after more than one year | 17 | €149,195 | €124,509 | -€24,685 | -16.5% |
| Financial debts | 170/4 | €149,195 | €124,509 | -€24,685 | -16.5% |
| Amounts payable within one year | 42/48 | €62,429 | €105,742 | +€43,313 | +69.4% |
| Current portion of amounts payable after more than one year | 42 | €24,296 | €24,685 | +€390 | +1.6% |
| Trade debts | 44 | €2,107 | €13,083 | +€10,976 | +520.9% |
| Suppliers | 440/4 | €2,107 | €13,083 | +€10,976 | +520.9% |
| Taxes, remuneration and social security | 45 | €36,026 | €4,692 | -€31,334 | -87.0% |
| Taxes | 450/3 | €36,026 | €4,692 | -€31,334 | -87.0% |
| Other amounts payable | 47/48 | €0 | €63,282 | +€63,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,663 | €18,777 | +€114 | +0.6% |
| Other operating charges | 640/8 | €13,735 | €1,548 | -€12,187 | -88.7% |
| Gross operating margin | 9900 | €192,709 | €157,806 | -€34,903 | -18.1% |
| Operating profit (loss) | 9901 | €160,311 | €137,481 | -€22,830 | -14.2% |
| Financial income | 75/76B | €28 | €545 | +€516 | +1811.5% |
| Recurring financial income | 75 | €28 | €545 | +€516 | +1811.5% |
| Financial charges | 65/66B | €3,186 | €2,824 | -€362 | -11.4% |
| Recurring financial charges | 65 | €3,186 | €2,824 | -€362 | -11.4% |
| Profit (loss) for the period before taxes | 9903 | €157,154 | €135,201 | -€21,952 | -14.0% |
| Income taxes | 67/77 | €35,130 | €30,178 | -€4,952 | -14.1% |
| Profit (loss) for the period | 9904 | €122,024 | €105,023 | -€17,000 | -13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €122,024 | €105,023 | -€17,000 | -13.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.