Parallel Architecten: what changed
Two fiscal 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.
What changed
Parallel Architecten
NACE 71.111, Activities of building architects
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€186,740
2024 · €190,791-€4,052
Equity
€1.1m
2024 · €1.0m+€6,740
Cash
€236,284
2024 · €163,028+€73,256
Balance sheet total
€2.3m
2024 · €2.6m-€284,517
Largest movements
Assets
- Receivables within one year -€234,882
down €234,882 (-20.3%), from €1.2m to €920,216
of which Trade receivables: -€236,654
- Cash +€73,256
up €73,256 (+44.9%), from €163,028 to €236,284
mainly Receivables within one year (+€234,882) and Net result for the year (+€186,740)
- Stocks and contracts -€59,250
down €59,250 (-6.5%), from €905,783 to €846,533
- Tangible fixed assets -€46,882
down €46,882 (-31.9%), from €146,983 to €100,100
of which Furniture and vehicles: -€24,721
Equity and liabilities
- Trade debts -€226,623
down €226,623 (-44.6%), from €507,839 to €281,216
- Other debts -€111,963
down €111,963 (-18.9%), from €592,463 to €480,500
- Short-term financial debts +€106,253
new in 2025: €106,253
- Debts after one year -€42,461
down €42,461 (-23.6%), from €180,251 to €137,790
Income statement
- Gross operating margin -€25,126
down €25,126 (-1.2%), from €2.0m to €2.0m
- Taxes -€21,665
down €21,665 (-31.2%), from €69,417 to €47,752
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.
Result 2024
€190,791
Gross operating margin
-€25,126
Staff costs
+€8,961
Depreciation
+€5,277
Write-downs
+€6,840
Other operating charges
+€622
Other operating items
+€2,862
Financial income
-€13,980
Financial charges
-€11,172
Taxes
+€21,665
Result 2025
€186,740
Cash bridge derived
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.
From operations
+€193,778
Investment
-€5,476
Financing
-€115,045
Cash 2024
€163,028
From operations (derived)
+€193,778
Net result for the year
+€186,740
Depreciation
+€73,258
Stocks and contracts
+€59,250
Receivables within one year
+€234,882
Deferred charges and accrued income
-€4,142
Trade debts
-€226,623
Tax, wage and social debts
-€17,548
Other debts
-€111,963
Accrued charges and deferred income
-€78
Investment (derived)
-€5,476
Investment in fixed assets (net)
-€5,476
Financing
-€115,045
Debts after one year
-€42,461
Current portion of long-term debt
+€1,163
Short-term financial debts
+€106,253
Contributions, distributions and other
-€180,000
Cash 2025
€236,284
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,590,924 | €2,306,407 | -€284,517 | -11.0% |
| Fixed assets | 21/28 | €362,060 | €294,277 | -€67,782 | -18.7% |
| Intangible fixed assets | 21 | €33,271 | €12,371 | -€20,900 | -62.8% |
| Tangible fixed assets | 22/27 | €146,983 | €100,100 | -€46,882 | -31.9% |
| Land and buildings | 22 | €72,116 | €51,756 | -€20,360 | -28.2% |
| Plant, machinery and equipment | 23 | €3,670 | €1,869 | -€1,801 | -49.1% |
| Furniture and vehicles | 24 | €69,168 | €44,447 | -€24,721 | -35.7% |
| Other tangible fixed assets | 26 | €2,028 | €2,028 | = | 0.0% |
| Financial fixed assets | 28 | €181,806 | €181,806 | = | 0.0% |
| Current assets | 29/58 | €2,228,864 | €2,012,130 | -€216,734 | -9.7% |
| Stocks and contracts in progress | 3 | €905,783 | €846,533 | -€59,250 | -6.5% |
| Contracts in progress | 37 | €905,783 | €846,533 | -€59,250 | -6.5% |
| Amounts receivable within one year | 40/41 | €1,155,099 | €920,216 | -€234,882 | -20.3% |
| Trade receivables | 40 | €1,153,400 | €916,746 | -€236,654 | -20.5% |
| Other amounts receivable | 41 | €1,699 | €3,471 | +€1,772 | +104.3% |
| Cash at bank and in hand | 54/58 | €163,028 | €236,284 | +€73,256 | +44.9% |
| Deferred charges and accrued income | 490/1 | €4,955 | €9,096 | +€4,142 | +83.6% |
| Total equity and liabilities | 10/49 | €2,590,924 | €2,306,407 | -€284,517 | -11.0% |
| Equity | 10/15 | €1,046,058 | €1,052,797 | +€6,740 | +0.6% |
| Contributions | 10/11 | €24,740 | €24,740 | = | 0.0% |
| Reserves | 13 | €1,021,318 | €1,028,057 | +€6,740 | +0.7% |
| Tax-exempt reserves | 132 | €36,688 | €36,688 | = | 0.0% |
| Distributable reserves | 133 | €984,630 | €991,369 | +€6,740 | +0.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,544,866 | €1,253,610 | -€291,256 | -18.9% |
| Amounts payable after more than one year | 17 | €180,251 | €137,790 | -€42,461 | -23.6% |
| Financial debts | 170/4 | €180,251 | €137,790 | -€42,461 | -23.6% |
| Amounts payable within one year | 42/48 | €1,364,537 | €1,115,820 | -€248,718 | -18.2% |
| Current portion of amounts payable after more than one year | 42 | €41,299 | €42,461 | +€1,163 | +2.8% |
| Financial debts | 43 | - | €106,253 | +€106,253 | |
| Credit institutions | 430/8 | - | €106,253 | +€106,253 | |
| Trade debts | 44 | €507,839 | €281,216 | -€226,623 | -44.6% |
| Suppliers | 440/4 | €507,839 | €281,216 | -€226,623 | -44.6% |
| Taxes, remuneration and social security | 45 | €222,937 | €205,389 | -€17,548 | -7.9% |
| Taxes | 450/3 | €61,550 | €33,662 | -€27,888 | -45.3% |
| Remuneration and social security | 454/9 | €161,388 | €171,727 | +€10,339 | +6.4% |
| Other amounts payable | 47/48 | €592,463 | €480,500 | -€111,963 | -18.9% |
| Accrued charges and deferred income | 492/3 | €78 | €0 | -€78 | -100.0% |
| Non-recurring operating income | 76A | €24,033 | €0 | -€24,033 | -100.0% |
| Remuneration, social security and pensions | 62 | €1,713,436 | €1,704,476 | -€8,961 | -0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €78,535 | €73,258 | -€5,277 | -6.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,207 | €14,367 | -€6,840 | -32.3% |
| Other operating charges | 640/8 | €6,921 | €6,299 | -€622 | -9.0% |
| Non-recurring operating charges | 66A | €5,849 | €2,986 | -€2,862 | -48.9% |
| Gross operating margin | 9900 | €2,034,616 | €2,009,490 | -€25,126 | -1.2% |
| Operating profit (loss) | 9901 | €208,668 | €208,103 | -€564 | -0.3% |
| Financial income | 75/76B | €61,696 | €47,716 | -€13,980 | -22.7% |
| Recurring financial income | 75 | €39,685 | €47,716 | +€8,031 | +20.2% |
| Non-recurring financial income | 76B | €22,011 | €0 | -€22,011 | -100.0% |
| Financial charges | 65/66B | €10,155 | €21,327 | +€11,172 | +110.0% |
| Recurring financial charges | 65 | €10,155 | €21,327 | +€11,172 | +110.0% |
| Profit (loss) for the period before taxes | 9903 | €260,208 | €234,492 | -€25,717 | -9.9% |
| Income taxes | 67/77 | €69,417 | €47,752 | -€21,665 | -31.2% |
| Profit (loss) for the period | 9904 | €190,791 | €186,740 | -€4,052 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €190,791 | €186,740 | -€4,052 | -2.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.