Norm Architectuur: 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.
Norm Architectuur
Largest movements
- Receivables within one year +€42,236
up €42,236 (+132%), from €32,028 to €74,264
of which Trade receivables: +€36,578
- Cash +€10,343
up €10,343 (+29.8%), from €34,732 to €45,075
mainly Trade debts (+€43,291) and Net result for the year (+€15,942)
- Deferred charges and accrued income +€4,406
up €4,406 (+83.1%), from €5,299 to €9,705
- Tangible fixed assets +€1,525
up €1,525 (+16.3%), from €9,363 to €10,888
of which Other tangible fixed assets: +€996
- Trade debts +€43,291
up €43,291 (+205%), from €21,079 to €64,370
- Reserves +€15,942
up €15,942 (+33.3%), from €47,856 to €63,798
- Gross operating margin +€3,031
up €3,031 (+14.2%), from €21,363 to €24,394
- Taxes +€641
up €641 (+13.6%), from €4,701 to €5,342
- Depreciation +€368
up €368 (+17.3%), from €2,132 to €2,501
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 | €82,233 | €140,212 | +€57,980 | +70.5% |
| Fixed assets | 21/28 | €10,174 | €11,169 | +€995 | +9.8% |
| Intangible fixed assets | 21 | €811 | €281 | -€530 | -65.3% |
| Tangible fixed assets | 22/27 | €9,363 | €10,888 | +€1,525 | +16.3% |
| Plant, machinery and equipment | 23 | €2,106 | €2,635 | +€529 | +25.1% |
| Other tangible fixed assets | 26 | €7,256 | €8,252 | +€996 | +13.7% |
| Current assets | 29/58 | €72,059 | €129,044 | +€56,985 | +79.1% |
| Amounts receivable within one year | 40/41 | €32,028 | €74,264 | +€42,236 | +132% |
| Trade receivables | 40 | €29,729 | €66,307 | +€36,578 | +123% |
| Other amounts receivable | 41 | €2,299 | €7,957 | +€5,658 | +246% |
| Cash at bank and in hand | 54/58 | €34,732 | €45,075 | +€10,343 | +29.8% |
| Deferred charges and accrued income | 490/1 | €5,299 | €9,705 | +€4,406 | +83.1% |
| Total equity and liabilities | 10/49 | €82,233 | €140,212 | +€57,980 | +70.5% |
| Equity | 10/15 | €59,856 | €75,798 | +€15,942 | +26.6% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Reserves | 13 | €47,856 | €63,798 | +€15,942 | +33.3% |
| Distributable reserves | 133 | €47,856 | €63,798 | +€15,942 | +33.3% |
| Amounts payable | 17/49 | €22,377 | €64,414 | +€42,037 | +188% |
| Amounts payable within one year | 42/48 | €22,377 | €64,370 | +€41,993 | +188% |
| Trade debts | 44 | €21,079 | €64,370 | +€43,291 | +205% |
| Suppliers | 440/4 | €21,079 | €64,370 | +€43,291 | +205% |
| Taxes, remuneration and social security | 45 | €1,297 | - | -€1,297 | |
| Taxes | 450/3 | €1,297 | - | -€1,297 | |
| Accrued charges and deferred income | 492/3 | - | €44 | +€44 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,132 | €2,501 | +€368 | +17.3% |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | €21,363 | €24,394 | +€3,031 | +14.2% |
| Operating profit (loss) | 9901 | €18,781 | €21,431 | +€2,650 | +14.1% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €130 | €147 | +€17 | +13.3% |
| Recurring financial charges | 65 | €130 | €147 | +€17 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €18,651 | €21,284 | +€2,633 | +14.1% |
| Income taxes | 67/77 | €4,701 | €5,342 | +€641 | +13.6% |
| Profit (loss) for the period | 9904 | €13,950 | €15,942 | +€1,992 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €13,950 | €15,942 | +€1,992 | +14.3% |
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 25 October 2026 via checked.be.