OR ARCHITECTEN: 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.
OR ARCHITECTEN
Largest movements
- Cash +€36,794
up €36,794 (+11.4%), from €323,507 to €360,302
mainly Net result for the year (+€62,155) and Other debts (+€24,750)
- Receivables within one year +€22,976
up €22,976 (+683%), from €3,366 to €26,342
of which Trade receivables: +€22,869
- Tangible fixed assets -€6,139
down €6,139 (-44.3%), from €13,846 to €7,707
- Other debts +€24,750
up €24,750 (+57.7%), from €42,863 to €67,614
- Advances received +€22,869
new in 2025: €22,869
- Trade debts +€17,182
up €17,182 (+30.6%), from €56,083 to €73,265
- Reserves -€16,909
down €16,909 (-14.0%), from €120,744 to €103,835
of which Distributable reserves: -€16,909
- Tax, wage and social debts +€7,917
up €7,917 (+85.3%), from €9,279 to €17,196
of which Taxes: +€7,917
- Gross operating margin +€17,961
up €17,961 (+23.4%), from €76,632 to €94,594
- Taxes +€7,917
up €7,917 (+50.0%), from €15,829 to €23,746
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 | €345,714 | €400,306 | +€54,592 | +15.8% |
| Fixed assets | 21/28 | €13,846 | €7,707 | -€6,139 | -44.3% |
| Tangible fixed assets | 22/27 | €13,846 | €7,707 | -€6,139 | -44.3% |
| Furniture and vehicles | 24 | €13,846 | €7,707 | -€6,139 | -44.3% |
| Current assets | 29/58 | €331,868 | €392,599 | +€60,731 | +18.3% |
| Amounts receivable within one year | 40/41 | €3,366 | €26,342 | +€22,976 | +683% |
| Trade receivables | 40 | - | €22,869 | +€22,869 | |
| Other amounts receivable | 41 | €3,366 | €3,473 | +€107 | +3.2% |
| Cash at bank and in hand | 54/58 | €323,507 | €360,302 | +€36,794 | +11.4% |
| Deferred charges and accrued income | 490/1 | €4,994 | €5,955 | +€961 | +19.2% |
| Total equity and liabilities | 10/49 | €345,714 | €400,306 | +€54,592 | +15.8% |
| Equity | 10/15 | €235,792 | €218,883 | -€16,909 | -7.2% |
| Contributions | 10/11 | €11,130 | €11,130 | = | 0.0% |
| Reserves | 13 | €120,744 | €103,835 | -€16,909 | -14.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €118,889 | €101,980 | -€16,909 | -14.2% |
| Profit (loss) carried forward | 14 | €103,918 | €103,918 | = | 0.0% |
| Amounts payable | 17/49 | €109,921 | €181,423 | +€71,501 | +65.0% |
| Amounts payable within one year | 42/48 | €108,226 | €180,945 | +€72,719 | +67.2% |
| Trade debts | 44 | €56,083 | €73,265 | +€17,182 | +30.6% |
| Suppliers | 440/4 | €56,083 | €73,265 | +€17,182 | +30.6% |
| Advances received on contracts in progress | 46 | - | €22,869 | +€22,869 | |
| Taxes, remuneration and social security | 45 | €9,279 | €17,196 | +€7,917 | +85.3% |
| Taxes | 450/3 | €6,529 | €14,446 | +€7,917 | +121% |
| Remuneration and social security | 454/9 | €2,750 | €2,750 | = | 0.0% |
| Other amounts payable | 47/48 | €42,863 | €67,614 | +€24,750 | +57.7% |
| Accrued charges and deferred income | 492/3 | €1,696 | €478 | -€1,218 | -71.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,340 | €7,165 | -€175 | -2.4% |
| Other operating charges | 640/8 | €1,164 | €1,058 | -€106 | -9.1% |
| Gross operating margin | 9900 | €76,632 | €94,594 | +€17,961 | +23.4% |
| Operating profit (loss) | 9901 | €68,129 | €86,371 | +€18,242 | +26.8% |
| Financial income | 75/76B | - | €34 | +€34 | |
| Recurring financial income | 75 | - | €34 | +€34 | |
| Financial charges | 65/66B | €239 | €504 | +€265 | +111% |
| Recurring financial charges | 65 | €239 | €504 | +€265 | +111% |
| Profit (loss) for the period before taxes | 9903 | €67,890 | €85,901 | +€18,011 | +26.5% |
| Income taxes | 67/77 | €15,829 | €23,746 | +€7,917 | +50.0% |
| Profit (loss) for the period | 9904 | €52,060 | €62,155 | +€10,094 | +19.4% |
| Profit (loss) for the period to be appropriated | 9905 | €52,060 | €62,155 | +€10,094 | +19.4% |
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 21 October 2026 via checked.be.