office-u 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.
office-u architects
Largest movements
- Tangible fixed assets +€302,734
up €302,734 (+3,098%), from €9,773 to €312,508
of which Land and buildings: +€308,598
- Receivables within one year -€60,217
down €60,217 (-66.8%), from €90,166 to €29,949
of which Trade receivables: -€62,392
- Deferred charges and accrued income +€31,782
new in 2025: €31,782
- Cash -€6,532
down €6,532 (-37.1%), from €17,602 to €11,069
mainly Investment in fixed assets (net) (-€352,063) and Deferred charges and accrued income (-€31,782)
- Debts after one year +€271,256
new in 2025: €271,256
- Investment grants +€30,545
new in 2025: €30,545
- Reserves -€23,304
down €23,304 (-67.5%), from €34,533 to €11,228
of which Distributable reserves: -€23,304
- Trade debts -€21,085
down €21,085 (-72.7%), from €29,004 to €7,919
- Tax, wage and social debts -€12,678
down €12,678 (-59.3%), from €21,379 to €8,701
of which Taxes: -€13,183
- Depreciation +€44,905
up €44,905 (+640%), from €7,021 to €51,926
- Gross operating margin +€14,379
up €14,379 (+57.1%), from €25,172 to €39,551
- Financial charges +€9,077
up €9,077 (+5,922%), from €153 to €9,230
of which Financial charges: +€9,068
- Taxes -€4,387
down €4,387 (-99.7%), from €4,399 to €13
- Other operating charges +€2,366
up €2,366 (+611%), from €387 to €2,753
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 | €120,138 | €385,308 | +€265,169 | +221% |
| Fixed assets | 21/28 | €12,371 | €312,508 | +€300,137 | +2,426% |
| Tangible fixed assets | 22/27 | €9,773 | €312,508 | +€302,734 | +3,098% |
| Land and buildings | 22 | - | €308,598 | +€308,598 | |
| Plant, machinery and equipment | 23 | €1,130 | €121 | -€1,009 | -89.3% |
| Furniture and vehicles | 24 | €8,643 | €3,789 | -€4,854 | -56.2% |
| Financial fixed assets | 28 | €2,597 | €0 | -€2,597 | -100% |
| Current assets | 29/58 | €107,768 | €72,800 | -€34,968 | -32.4% |
| Amounts receivable within one year | 40/41 | €90,166 | €29,949 | -€60,217 | -66.8% |
| Trade receivables | 40 | €89,069 | €26,677 | -€62,392 | -70.0% |
| Other amounts receivable | 41 | €1,097 | €3,272 | +€2,174 | +198% |
| Cash at bank and in hand | 54/58 | €17,602 | €11,069 | -€6,532 | -37.1% |
| Deferred charges and accrued income | 490/1 | - | €31,782 | +€31,782 | |
| Total equity and liabilities | 10/49 | €120,138 | €385,308 | +€265,169 | +221% |
| Equity | 10/15 | €40,733 | €47,974 | +€7,241 | +17.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €34,533 | €11,228 | -€23,304 | -67.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €32,673 | €9,368 | -€23,304 | -71.3% |
| Investment grants | 15 | - | €30,545 | +€30,545 | |
| Amounts payable | 17/49 | €79,406 | €337,334 | +€257,928 | +325% |
| Amounts payable after more than one year | 17 | - | €271,256 | +€271,256 | |
| Financial debts | 170/4 | - | €271,256 | +€271,256 | |
| Amounts payable within one year | 42/48 | €79,406 | €66,078 | -€13,328 | -16.8% |
| Current portion of amounts payable after more than one year | 42 | - | €9,871 | +€9,871 | |
| Trade debts | 44 | €29,004 | €7,919 | -€21,085 | -72.7% |
| Suppliers | 440/4 | €29,004 | €7,919 | -€21,085 | -72.7% |
| Taxes, remuneration and social security | 45 | €21,379 | €8,701 | -€12,678 | -59.3% |
| Taxes | 450/3 | €13,805 | €622 | -€13,183 | -95.5% |
| Remuneration and social security | 454/9 | €7,574 | €8,079 | +€505 | +6.7% |
| Other amounts payable | 47/48 | €29,023 | €39,587 | +€10,564 | +36.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,021 | €51,926 | +€44,905 | +640% |
| Other operating charges | 640/8 | €387 | €2,753 | +€2,366 | +611% |
| Gross operating margin | 9900 | €25,172 | €39,551 | +€14,379 | +57.1% |
| Operating profit (loss) | 9901 | €17,764 | -€15,127 | -€32,891 | |
| Financial income | 75/76B | €200 | €1,066 | +€866 | +432% |
| Recurring financial income | 75 | €0 | €955 | +€955 | +433,886% |
| Non-recurring financial income | 76B | €200 | €111 | -€89 | -44.3% |
| Financial charges | 65/66B | €153 | €9,230 | +€9,077 | +5,922% |
| Recurring financial charges | 65 | €153 | €9,221 | +€9,068 | +5,915% |
| Non-recurring financial charges | 66B | - | €9 | +€9 | |
| Profit (loss) for the period before taxes | 9903 | €17,811 | -€23,292 | -€41,103 | |
| Income taxes | 67/77 | €4,399 | €13 | -€4,387 | -99.7% |
| Profit (loss) for the period | 9904 | €13,412 | -€23,304 | -€36,716 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,412 | -€23,304 | -€36,716 |
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 28 October 2026 via checked.be.