ÔME 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.
ÔME ARCHITECT
Largest movements
- Receivables within one year +€9,930
up €9,930 (+13.1%), from €75,689 to €85,619
of which Trade receivables: +€9,933
- Formation expenses -€4,942
down €4,942 (-21.7%), from €22,738 to €17,796
- Tangible fixed assets -€1,428
down €1,428 (-7.3%), from €19,641 to €18,213
of which Other tangible fixed assets: -€1,127
- Trade debts -€26,435
down €26,435 (-68.5%), from €38,584 to €12,149
- Short-term financial debts +€24,119
up €24,119 (+601%), from €4,014 to €28,133
- Tax, wage and social debts +€3,661
up €3,661 (+145%), from €2,526 to €6,187
of which Taxes: +€2,244
- Debts after one year +€3,001
up €3,001 (+39.9%), from €7,531 to €10,532
- Gross operating margin +€10,565
up €10,565 (+128%), from €8,231 to €18,795
- Staff costs +€8,175
new in 2025: €8,175
- Depreciation +€4,799
up €4,799 (+164%), from €2,932 to €7,731
- Financial charges +€921
up €921 (+51.4%), from €1,792 to €2,713
- Taxes -€224
down €224 (-45.9%), from €487 to €263
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €133,068 | €137,628 | +€4,560 | +3.4% |
| Formation expenses | 20 | €22,738 | €17,796 | -€4,942 | -21.7% |
| Fixed assets | 21/28 | €34,641 | €33,213 | -€1,428 | -4.1% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €19,641 | €18,213 | -€1,428 | -7.3% |
| Furniture and vehicles | 24 | €1,797 | €1,496 | -€301 | -16.8% |
| Other tangible fixed assets | 26 | €17,844 | €16,717 | -€1,127 | -6.3% |
| Financial fixed assets | 28 | €15,000 | €15,000 | = | 0.0% |
| Current assets | 29/58 | €75,689 | €86,619 | +€10,930 | +14.4% |
| Amounts receivable within one year | 40/41 | €75,689 | €85,619 | +€9,930 | +13.1% |
| Trade receivables | 40 | €75,686 | €85,619 | +€9,933 | +13.1% |
| Other amounts receivable | 41 | €3 | - | -€3 | |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €133,068 | €137,628 | +€4,560 | +3.4% |
| Equity | 10/15 | €5,108 | €4,992 | -€117 | -2.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,108 | €2,992 | -€117 | -3.8% |
| Amounts payable | 17/49 | €127,960 | €132,636 | +€4,677 | +3.7% |
| Amounts payable after more than one year | 17 | €7,531 | €10,532 | +€3,001 | +39.9% |
| Financial debts | 170/4 | €7,531 | €10,532 | +€3,001 | +39.9% |
| Amounts payable within one year | 42/48 | €120,025 | €121,532 | +€1,507 | +1.3% |
| Current portion of amounts payable after more than one year | 42 | €3,745 | €3,909 | +€163 | +4.4% |
| Financial debts | 43 | €4,014 | €28,133 | +€24,119 | +601% |
| Credit institutions | 430/8 | €4,014 | €28,133 | +€24,119 | +601% |
| Trade debts | 44 | €38,584 | €12,149 | -€26,435 | -68.5% |
| Suppliers | 440/4 | €38,584 | €12,149 | -€26,435 | -68.5% |
| Taxes, remuneration and social security | 45 | €2,526 | €6,187 | +€3,661 | +145% |
| Taxes | 450/3 | €2,526 | €4,770 | +€2,244 | +88.8% |
| Remuneration and social security | 454/9 | - | €1,417 | +€1,417 | |
| Other amounts payable | 47/48 | €71,156 | €71,156 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €404 | €572 | +€168 | +41.6% |
| Remuneration, social security and pensions | 62 | - | €8,175 | +€8,175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,932 | €7,731 | +€4,799 | +164% |
| Other operating charges | 640/8 | - | €30 | +€30 | |
| Gross operating margin | 9900 | €8,231 | €18,795 | +€10,565 | +128% |
| Operating profit (loss) | 9901 | €5,299 | €2,860 | -€2,439 | -46.0% |
| Financial income | 75/76B | €88 | €0 | -€88 | -100.0% |
| Recurring financial income | 75 | €88 | €0 | -€88 | -100.0% |
| Financial charges | 65/66B | €1,792 | €2,713 | +€921 | +51.4% |
| Recurring financial charges | 65 | €1,792 | €2,713 | +€921 | +51.4% |
| Profit (loss) for the period before taxes | 9903 | €3,595 | €147 | -€3,448 | -95.9% |
| Income taxes | 67/77 | €487 | €263 | -€224 | -45.9% |
| Profit (loss) for the period | 9904 | €3,108 | -€117 | -€3,225 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,108 | -€117 | -€3,225 |
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 17 October 2026 via checked.be.