ostenarchitecten: 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.
ostenarchitecten
Largest movements
- Cash +€14,182
up €14,182 (+72.9%), from €19,448 to €33,630
mainly Net result for the year (+€14,771) and Receivables within one year (+€11,228)
- Receivables within one year -€11,228
down €11,228 (-35.3%), from €31,835 to €20,607
of which Trade receivables: -€11,228
- Tangible fixed assets -€3,512
down €3,512 (-27.1%), from €12,979 to €9,467
- Reserves +€14,771
up €14,771 (+217%), from €6,806 to €21,577
- Other debts -€14,613
down €14,613 (-32.5%), from €45,022 to €30,408
- Tax, wage and social debts -€1,336
down €1,336 (-13.1%), from €10,184 to €8,849
- Gross operating margin -€7,014
down €7,014 (-20.6%), from €34,125 to €27,111
- Taxes +€4,193
up €4,193 (+135%), from €3,097 to €7,290
- Depreciation +€1,226
up €1,226 (+43.7%), from €2,805 to €4,031
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 | €67,245 | €66,159 | -€1,086 | -1.6% |
| Formation expenses | 20 | €1,439 | €920 | -€519 | -36.1% |
| Fixed assets | 21/28 | €12,979 | €9,467 | -€3,512 | -27.1% |
| Tangible fixed assets | 22/27 | €12,979 | €9,467 | -€3,512 | -27.1% |
| Furniture and vehicles | 24 | €12,979 | €9,467 | -€3,512 | -27.1% |
| Current assets | 29/58 | €52,828 | €55,772 | +€2,944 | +5.6% |
| Amounts receivable within one year | 40/41 | €31,835 | €20,607 | -€11,228 | -35.3% |
| Trade receivables | 40 | €31,835 | €20,607 | -€11,228 | -35.3% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €19,448 | €33,630 | +€14,182 | +72.9% |
| Deferred charges and accrued income | 490/1 | €1,545 | €1,535 | -€10 | -0.6% |
| Total equity and liabilities | 10/49 | €67,245 | €66,159 | -€1,086 | -1.6% |
| Equity | 10/15 | €11,806 | €26,577 | +€14,771 | +125% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €6,806 | €21,577 | +€14,771 | +217% |
| Distributable reserves | 133 | €6,806 | €21,577 | +€14,771 | +217% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €55,439 | €39,582 | -€15,857 | -28.6% |
| Amounts payable within one year | 42/48 | €55,439 | €39,582 | -€15,857 | -28.6% |
| Financial debts | 43 | €216 | €213 | -€4 | -1.7% |
| Credit institutions | 430/8 | €216 | €213 | -€4 | -1.7% |
| Trade debts | 44 | €17 | €112 | +€96 | +571% |
| Suppliers | 440/4 | €17 | €112 | +€96 | +571% |
| Taxes, remuneration and social security | 45 | €10,184 | €8,849 | -€1,336 | -13.1% |
| Taxes | 450/3 | €10,184 | €8,849 | -€1,336 | -13.1% |
| Other amounts payable | 47/48 | €45,022 | €30,408 | -€14,613 | -32.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,805 | €4,031 | +€1,226 | +43.7% |
| Other operating charges | 640/8 | €912 | €891 | -€21 | -2.3% |
| Gross operating margin | 9900 | €34,125 | €27,111 | -€7,014 | -20.6% |
| Operating profit (loss) | 9901 | €30,407 | €22,189 | -€8,219 | -27.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €136 | €128 | -€8 | -5.6% |
| Recurring financial charges | 65 | €136 | €128 | -€8 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €30,271 | €22,060 | -€8,211 | -27.1% |
| Income taxes | 67/77 | €3,097 | €7,290 | +€4,193 | +135% |
| Profit (loss) for the period | 9904 | €27,175 | €14,771 | -€12,404 | -45.6% |
| Profit (loss) for the period to be appropriated | 9905 | €27,175 | €14,771 | -€12,404 | -45.6% |
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 18 October 2026 via checked.be.