Open Architects Consulting: 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 Architects Consulting
Largest movements
- Receivables within one year -€35,988
down €35,988 (-87.1%), from €41,318 to €5,330
of which Trade receivables: -€31,835
- Tangible fixed assets -€4,261
down €4,261 (-41.2%), from €10,330 to €6,069
- Cash +€3,846
up €3,846 (+12.2%), from €31,504 to €35,350
mainly Receivables within one year (+€35,988) and Depreciation (+€4,261)
- Profit (loss) carried forward -€33,064
down €33,064, from €1,447 to -€31,617
- Tax, wage and social debts -€2,720
no longer reported in 2025 (was €2,720)
- Debts after one year -€1,962
no longer reported in 2025 (was €1,962)
- Trade debts +€1,532
up €1,532 (+101%), from €1,512 to €3,044
- Gross operating margin -€77,170
down €77,170, from €49,351 to -€27,818
- Taxes -€15,126
down €15,126 (-99.1%), from €15,257 to €131
- Depreciation +€608
up €608 (+16.6%), from €3,653 to €4,261
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 | €84,491 | €47,495 | -€36,996 | -43.8% |
| Fixed assets | 21/28 | €10,330 | €6,069 | -€4,261 | -41.2% |
| Tangible fixed assets | 22/27 | €10,330 | €6,069 | -€4,261 | -41.2% |
| Furniture and vehicles | 24 | €10,330 | €6,069 | -€4,261 | -41.2% |
| Current assets | 29/58 | €74,161 | €41,426 | -€32,735 | -44.1% |
| Amounts receivable within one year | 40/41 | €41,318 | €5,330 | -€35,988 | -87.1% |
| Trade receivables | 40 | €31,835 | - | -€31,835 | |
| Other amounts receivable | 41 | €9,483 | €5,330 | -€4,153 | -43.8% |
| Cash at bank and in hand | 54/58 | €31,504 | €35,350 | +€3,846 | +12.2% |
| Deferred charges and accrued income | 490/1 | €1,339 | €746 | -€593 | -44.3% |
| Total equity and liabilities | 10/49 | €84,491 | €47,495 | -€36,996 | -43.8% |
| Equity | 10/15 | €72,807 | €39,743 | -€33,064 | -45.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €65,160 | €65,160 | = | 0.0% |
| Distributable reserves | 133 | €65,160 | €65,160 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,447 | -€31,617 | -€33,064 | |
| Amounts payable | 17/49 | €11,684 | €7,752 | -€3,932 | -33.7% |
| Amounts payable after more than one year | 17 | €1,962 | - | -€1,962 | |
| Financial debts | 170/4 | €1,962 | - | -€1,962 | |
| Amounts payable within one year | 42/48 | €9,722 | €7,752 | -€1,970 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €2,762 | €1,962 | -€800 | -29.0% |
| Trade debts | 44 | €1,512 | €3,044 | +€1,532 | +101% |
| Suppliers | 440/4 | €1,512 | €3,044 | +€1,532 | +101% |
| Taxes, remuneration and social security | 45 | €2,720 | - | -€2,720 | |
| Remuneration and social security | 454/9 | €2,720 | - | -€2,720 | |
| Other amounts payable | 47/48 | €2,728 | €2,746 | +€18 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,653 | €4,261 | +€608 | +16.6% |
| Other operating charges | 640/8 | €670 | €752 | +€83 | +12.3% |
| Gross operating margin | 9900 | €49,351 | -€27,818 | -€77,170 | |
| Operating profit (loss) | 9901 | €45,028 | -€32,832 | -€77,860 | |
| Financial income | 75/76B | €96 | €280 | +€184 | +191% |
| Recurring financial income | 75 | €96 | €280 | +€184 | +191% |
| Financial charges | 65/66B | €517 | €382 | -€136 | -26.2% |
| Recurring financial charges | 65 | €517 | €382 | -€136 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | €44,607 | -€32,933 | -€77,540 | |
| Income taxes | 67/77 | €15,257 | €131 | -€15,126 | -99.1% |
| Profit (loss) for the period | 9904 | €29,351 | -€33,064 | -€62,415 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,351 | -€33,064 | -€62,415 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.