OPEN 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.
OPEN ARCHITECTES
Largest movements
- Cash +€77,826
up €77,826 (+135%), from €57,749 to €135,575
mainly Current investments (+€69,703) and Depreciation (+€36,053)
- Current investments -€69,703
down €69,703 (-25.8%), from €269,703 to €200,000
- Tangible fixed assets -€25,333
down €25,333 (-24.4%), from €103,617 to €78,284
of which Furniture and vehicles: -€22,491
- Receivables within one year -€13,114
down €13,114 (-6.2%), from €210,083 to €196,969
of which Other amounts receivable: -€8,389
- Debts after one year -€41,476
down €41,476 (-30.3%), from €136,970 to €95,494
- Current portion of long-term debt -€19,621
down €19,621 (-28.4%), from €69,187 to €49,565
- Tax, wage and social debts +€19,267
up €19,267 (+500%), from €3,853 to €23,120
of which Taxes: +€14,553
- Short-term financial debts +€7,599
new in 2025: €7,599
- Gross operating margin +€120,387
up €120,387, from -€14,071 to €106,316
- Staff costs -€20,111
down €20,111 (-24.5%), from €82,049 to €61,938
- Other operating charges -€9,421
down €9,421 (-73.6%), from €12,798 to €3,377
- Financial charges -€7,619
down €7,619 (-48.4%), from €15,744 to €8,125
of which Non-recurring financial charges: -€5,218
- Write-downs -€2,007
no longer reported in 2025 (was €2,007)
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 | €667,304 | €630,730 | -€36,575 | -5.5% |
| Fixed assets | 21/28 | €107,273 | €81,939 | -€25,333 | -23.6% |
| Tangible fixed assets | 22/27 | €103,617 | €78,284 | -€25,333 | -24.4% |
| Plant, machinery and equipment | 23 | €9,687 | €7,500 | -€2,188 | -22.6% |
| Furniture and vehicles | 24 | €91,665 | €69,175 | -€22,491 | -24.5% |
| Other tangible fixed assets | 26 | €2,264 | €1,610 | -€655 | -28.9% |
| Financial fixed assets | 28 | €3,656 | €3,656 | = | 0.0% |
| Current assets | 29/58 | €560,031 | €548,790 | -€11,241 | -2.0% |
| Amounts receivable within one year | 40/41 | €210,083 | €196,969 | -€13,114 | -6.2% |
| Trade receivables | 40 | €201,617 | €196,892 | -€4,725 | -2.3% |
| Other amounts receivable | 41 | €8,466 | €77 | -€8,389 | -99.1% |
| Current investments | 50/53 | €269,703 | €200,000 | -€69,703 | -25.8% |
| Cash at bank and in hand | 54/58 | €57,749 | €135,575 | +€77,826 | +135% |
| Deferred charges and accrued income | 490/1 | €22,496 | €16,246 | -€6,250 | -27.8% |
| Total equity and liabilities | 10/49 | €667,304 | €630,730 | -€36,575 | -5.5% |
| Equity | 10/15 | €286,780 | €285,017 | -€1,763 | -0.6% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €1,860 | - | -€1,860 | |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Profit (loss) carried forward | 14 | €278,720 | €276,957 | -€1,763 | -0.6% |
| Amounts payable | 17/49 | €380,524 | €345,713 | -€34,811 | -9.1% |
| Amounts payable after more than one year | 17 | €136,970 | €95,494 | -€41,476 | -30.3% |
| Financial debts | 170/4 | €136,970 | €95,494 | -€41,476 | -30.3% |
| Amounts payable within one year | 42/48 | €241,982 | €249,763 | +€7,781 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €69,187 | €49,565 | -€19,621 | -28.4% |
| Financial debts | 43 | - | €7,599 | +€7,599 | |
| Credit institutions | 430/8 | - | €7,599 | +€7,599 | |
| Trade debts | 44 | €161,417 | €165,425 | +€4,009 | +2.5% |
| Suppliers | 440/4 | €161,417 | €165,425 | +€4,009 | +2.5% |
| Taxes, remuneration and social security | 45 | €3,853 | €23,120 | +€19,267 | +500% |
| Taxes | 450/3 | €878 | €15,431 | +€14,553 | +1,657% |
| Remuneration and social security | 454/9 | €2,975 | €7,689 | +€4,714 | +158% |
| Other amounts payable | 47/48 | €7,525 | €4,054 | -€3,472 | -46.1% |
| Accrued charges and deferred income | 492/3 | €1,572 | €456 | -€1,116 | -71.0% |
| Remuneration, social security and pensions | 62 | €82,049 | €61,938 | -€20,111 | -24.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,794 | €36,053 | -€1,741 | -4.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,007 | - | -€2,007 | |
| Other operating charges | 640/8 | €12,798 | €3,377 | -€9,421 | -73.6% |
| Gross operating margin | 9900 | -€14,071 | €106,316 | +€120,387 | |
| Operating profit (loss) | 9901 | -€148,719 | €4,948 | +€153,667 | |
| Financial income | 75/76B | €1,158 | €2,939 | +€1,781 | +154% |
| Recurring financial income | 75 | €1,158 | €2,939 | +€1,781 | +154% |
| Financial charges | 65/66B | €15,744 | €8,125 | -€7,619 | -48.4% |
| Recurring financial charges | 65 | €10,526 | €8,125 | -€2,401 | -22.8% |
| Non-recurring financial charges | 66B | €5,218 | - | -€5,218 | |
| Profit (loss) for the period before taxes | 9903 | -€163,306 | -€239 | +€163,067 | +99.9% |
| Income taxes | 67/77 | €514 | €1,524 | +€1,010 | +196% |
| Profit (loss) for the period | 9904 | -€163,820 | -€1,763 | +€162,057 | +98.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€163,820 | -€1,763 | +€162,057 | +98.9% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.