PERSPECTIVE ARCHITECTE: 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.
PERSPECTIVE ARCHITECTE
Largest movements
- Tangible fixed assets +€127,011
up €127,011 (+116.9%), from €108,666 to €235,677
of which Land and buildings: +€140,000
- Cash -€24,030
down €24,030 (-17.9%), from €134,352 to €110,322
mainly Investment in fixed assets (net) (-€185,406) and Contributions, distributions and other (-€50,000)
- Intangible fixed assets -€18,400
down €18,400 (-44.0%), from €41,834 to €23,435
- Receivables within one year +€16,277
up €16,277 (+23.3%), from €69,911 to €86,188
of which Trade receivables: +€29,534
- Deferred charges and accrued income -€6,247
down €6,247 (-71.5%), from €8,743 to €2,496
- Tax, wage and social debts +€36,676
up €36,676 (+186.4%), from €19,678 to €56,354
of which Taxes: +€31,676
- Profit (loss) carried forward +€33,652
up €33,652 (+5156.0%), from €653 to €34,305
- Trade debts -€31,055
down €31,055 (-28.8%), from €107,996 to €76,941
- Debts after one year +€25,164
up €25,164 (+36.5%), from €68,968 to €94,132
- Current portion of long-term debt +€20,174
up €20,174 (+59.7%), from €33,771 to €53,945
- Gross operating margin +€85,049
up €85,049 (+70.3%), from €121,015 to €206,064
- Depreciation +€27,917
up €27,917 (+57.1%), from €48,878 to €76,795
- Taxes +€20,507
up €20,507 (+121.3%), from €16,900 to €37,407
- Other operating charges -€6,968
down €6,968 (-76.5%), from €9,112 to €2,145
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €363,566 | €458,177 | +€94,611 | +26.0% |
| Fixed assets | 21/28 | €150,561 | €259,172 | +€108,611 | +72.1% |
| Intangible fixed assets | 21 | €41,834 | €23,435 | -€18,400 | -44.0% |
| Tangible fixed assets | 22/27 | €108,666 | €235,677 | +€127,011 | +116.9% |
| Land and buildings | 22 | - | €140,000 | +€140,000 | |
| Furniture and vehicles | 24 | €106,544 | €94,020 | -€12,524 | -11.8% |
| Other tangible fixed assets | 26 | €2,123 | €1,658 | -€465 | -21.9% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €213,006 | €199,006 | -€14,000 | -6.6% |
| Amounts receivable within one year | 40/41 | €69,911 | €86,188 | +€16,277 | +23.3% |
| Trade receivables | 40 | €37,759 | €67,293 | +€29,534 | +78.2% |
| Other amounts receivable | 41 | €32,152 | €18,894 | -€13,257 | -41.2% |
| Cash at bank and in hand | 54/58 | €134,352 | €110,322 | -€24,030 | -17.9% |
| Deferred charges and accrued income | 490/1 | €8,743 | €2,496 | -€6,247 | -71.5% |
| Total equity and liabilities | 10/49 | €363,566 | €458,177 | +€94,611 | +26.0% |
| Equity | 10/15 | €93,153 | €126,805 | +€33,652 | +36.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €82,500 | €82,500 | = | 0.0% |
| Distributable reserves | 133 | €82,500 | €82,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €653 | €34,305 | +€33,652 | +5156.0% |
| Amounts payable | 17/49 | €270,414 | €331,372 | +€60,959 | +22.5% |
| Amounts payable after more than one year | 17 | €68,968 | €94,132 | +€25,164 | +36.5% |
| Financial debts | 170/4 | €68,968 | €94,132 | +€25,164 | +36.5% |
| Amounts payable within one year | 42/48 | €201,446 | €237,240 | +€35,795 | +17.8% |
| Current portion of amounts payable after more than one year | 42 | €33,771 | €53,945 | +€20,174 | +59.7% |
| Trade debts | 44 | €107,996 | €76,941 | -€31,055 | -28.8% |
| Suppliers | 440/4 | €107,996 | €76,941 | -€31,055 | -28.8% |
| Taxes, remuneration and social security | 45 | €19,678 | €56,354 | +€36,676 | +186.4% |
| Taxes | 450/3 | €19,678 | €51,354 | +€31,676 | +161.0% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €40,000 | €50,000 | +€10,000 | +25.0% |
| Remuneration, social security and pensions | 62 | - | €691 | +€691 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,878 | €76,795 | +€27,917 | +57.1% |
| Other operating charges | 640/8 | €9,112 | €2,145 | -€6,968 | -76.5% |
| Gross operating margin | 9900 | €121,015 | €206,064 | +€85,049 | +70.3% |
| Operating profit (loss) | 9901 | €63,024 | €126,433 | +€63,409 | +100.6% |
| Financial income | 75/76B | €1,875 | €1,381 | -€494 | -26.4% |
| Recurring financial income | 75 | €1,875 | €1,381 | -€494 | -26.4% |
| Financial charges | 65/66B | €5,958 | €6,754 | +€796 | +13.4% |
| Recurring financial charges | 65 | €5,958 | €6,754 | +€796 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €58,941 | €121,060 | +€62,119 | +105.4% |
| Income taxes | 67/77 | €16,900 | €37,407 | +€20,507 | +121.3% |
| Profit (loss) for the period | 9904 | €42,041 | €83,652 | +€41,611 | +99.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,041 | €83,652 | +€41,611 | +99.0% |
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.