NOR-Architectes: 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.
NOR-Architectes
Largest movements
- Receivables within one year -€9,163
down €9,163 (-15.2%), from €60,272 to €51,109
of which Trade receivables: -€13,586
- Tangible fixed assets -€7,070
down €7,070 (-63.4%), from €11,160 to €4,090
of which Furniture and vehicles: -€7,693
- Cash +€3,468
up €3,468 (+12.0%), from €28,881 to €32,350
mainly Receivables within one year (+€9,163) and Depreciation (+€4,776)
- Financial fixed assets +€3,000
up €3,000 (+3,000%), from €100 to €3,100
- Trade debts -€8,089
down €8,089 (-36.8%), from €21,973 to €13,884
- Current portion of long-term debt -€2,677
down €2,677 (-52.0%), from €5,148 to €2,470
- Debts after one year -€2,470
down €2,470 (-100%), from €2,470 to €0
- Tax, wage and social debts +€2,216
up €2,216 (+28.3%), from €7,818 to €10,034
of which Taxes: +€2,216
- Profit (loss) carried forward +€1,231
up €1,231 (+444%), from €277 to €1,507
- Gross operating margin -€6,925
down €6,925 (-48.7%), from €14,214 to €7,288
- Depreciation -€4,506
down €4,506 (-48.5%), from €9,282 to €4,776
- Taxes -€1,879
down €1,879 (-73.4%), from €2,561 to €682
- Financial income +€931
up €931 (+1,565%), from €59 to €990
- Other operating charges -€427
down €427 (-33.6%), from €1,272 to €844
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €105,027 | €95,124 | -€9,903 | -9.4% |
| Fixed assets | 21/28 | €11,260 | €7,190 | -€4,070 | -36.1% |
| Tangible fixed assets | 22/27 | €11,160 | €4,090 | -€7,070 | -63.4% |
| Furniture and vehicles | 24 | €9,983 | €2,290 | -€7,693 | -77.1% |
| Other tangible fixed assets | 26 | €1,177 | €1,800 | +€622 | +52.9% |
| Financial fixed assets | 28 | €100 | €3,100 | +€3,000 | +3,000% |
| Current assets | 29/58 | €93,767 | €87,934 | -€5,833 | -6.2% |
| Amounts receivable within one year | 40/41 | €60,272 | €51,109 | -€9,163 | -15.2% |
| Trade receivables | 40 | €34,272 | €20,686 | -€13,586 | -39.6% |
| Other amounts receivable | 41 | €26,000 | €30,423 | +€4,423 | +17.0% |
| Cash at bank and in hand | 54/58 | €28,881 | €32,350 | +€3,468 | +12.0% |
| Deferred charges and accrued income | 490/1 | €4,614 | €4,476 | -€139 | -3.0% |
| Total equity and liabilities | 10/49 | €105,027 | €95,124 | -€9,903 | -9.4% |
| Equity | 10/15 | €59,638 | €60,869 | +€1,231 | +2.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €40,761 | €40,761 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,200 | €1,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,200 | €1,200 | = | 0.0% |
| Distributable reserves | 133 | €39,561 | €39,561 | = | 0.0% |
| Profit (loss) carried forward | 14 | €277 | €1,507 | +€1,231 | +444% |
| Amounts payable | 17/49 | €45,389 | €34,255 | -€11,134 | -24.5% |
| Amounts payable after more than one year | 17 | €2,470 | €0 | -€2,470 | -100% |
| Financial debts | 170/4 | €2,470 | €0 | -€2,470 | -100% |
| Amounts payable within one year | 42/48 | €42,862 | €34,143 | -€8,720 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €5,148 | €2,470 | -€2,677 | -52.0% |
| Trade debts | 44 | €21,973 | €13,884 | -€8,089 | -36.8% |
| Suppliers | 440/4 | €21,973 | €13,884 | -€8,089 | -36.8% |
| Taxes, remuneration and social security | 45 | €7,818 | €10,034 | +€2,216 | +28.3% |
| Taxes | 450/3 | €7,818 | €10,034 | +€2,216 | +28.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,924 | €7,755 | -€169 | -2.1% |
| Accrued charges and deferred income | 492/3 | €56 | €113 | +€56 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,282 | €4,776 | -€4,506 | -48.5% |
| Other operating charges | 640/8 | €1,272 | €844 | -€427 | -33.6% |
| Gross operating margin | 9900 | €14,214 | €7,288 | -€6,925 | -48.7% |
| Operating profit (loss) | 9901 | €3,660 | €1,668 | -€1,992 | -54.4% |
| Financial income | 75/76B | €59 | €990 | +€931 | +1,565% |
| Recurring financial income | 75 | €59 | €990 | +€931 | +1,565% |
| Financial charges | 65/66B | €881 | €746 | -€136 | -15.4% |
| Recurring financial charges | 65 | €881 | €746 | -€136 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €2,838 | €1,913 | -€925 | -32.6% |
| Income taxes | 67/77 | €2,561 | €682 | -€1,879 | -73.4% |
| Profit (loss) for the period | 9904 | €277 | €1,231 | +€954 | +344% |
| Profit (loss) for the period to be appropriated | 9905 | €277 | €1,231 | +€954 | +344% |
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 21 October 2026 via checked.be.