PHASE B.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.
PHASE B.Architecten
Largest movements
- Receivables within one year -€21,571
down €21,571 (-13.1%), from €164,891 to €143,321
of which Other amounts receivable: -€26,652
- Tangible fixed assets -€19,602
down €19,602 (-21.2%), from €92,533 to €72,931
of which Furniture and vehicles: -€17,018
- Cash +€17,636
up €17,636 (+171%), from €10,321 to €27,957
mainly Depreciation (+€27,312) and Receivables within one year (+€21,571)
- Stocks and contracts +€11,432
up €11,432 (+9.0%), from €127,240 to €138,672
- Deferred charges and accrued income -€8,336
down €8,336 (-53.7%), from €15,536 to €7,200
- Tax, wage and social debts -€26,560
down €26,560 (-69.6%), from €38,139 to €11,578
- Debts after one year -€13,574
down €13,574 (-50.5%), from €26,884 to €13,311
- Reserves +€13,341
up €13,341 (+8.3%), from €160,858 to €174,199
- Trade debts +€6,150
up €6,150 (+1,210%), from €508 to €6,658
- Gross operating margin +€29,910
up €29,910 (+77.6%), from €38,534 to €68,444
- Taxes +€22,650
up €22,650 (+1,915%), from €1,183 to €23,833
- Depreciation +€2,562
up €2,562 (+10.3%), from €24,750 to €27,312
- Other operating charges +€1,420
up €1,420 (+33.8%), from €4,196 to €5,616
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 | €410,522 | €390,082 | -€20,441 | -5.0% |
| Fixed assets | 21/28 | €92,533 | €72,931 | -€19,602 | -21.2% |
| Tangible fixed assets | 22/27 | €92,533 | €72,931 | -€19,602 | -21.2% |
| Land and buildings | 22 | €7,166 | €6,049 | -€1,117 | -15.6% |
| Plant, machinery and equipment | 23 | €6,083 | €7,053 | +€971 | +16.0% |
| Furniture and vehicles | 24 | €55,971 | €38,953 | -€17,018 | -30.4% |
| Other tangible fixed assets | 26 | €23,314 | €20,876 | -€2,438 | -10.5% |
| Current assets | 29/58 | €317,989 | €317,150 | -€839 | -0.3% |
| Stocks and contracts in progress | 3 | €127,240 | €138,672 | +€11,432 | +9.0% |
| Stocks | 30/36 | €127,240 | €138,672 | +€11,432 | +9.0% |
| Amounts receivable within one year | 40/41 | €164,891 | €143,321 | -€21,571 | -13.1% |
| Trade receivables | 40 | €20,989 | €26,070 | +€5,082 | +24.2% |
| Other amounts receivable | 41 | €143,903 | €117,250 | -€26,652 | -18.5% |
| Cash at bank and in hand | 54/58 | €10,321 | €27,957 | +€17,636 | +171% |
| Deferred charges and accrued income | 490/1 | €15,536 | €7,200 | -€8,336 | -53.7% |
| Total equity and liabilities | 10/49 | €410,522 | €390,082 | -€20,441 | -5.0% |
| Equity | 10/15 | €173,258 | €186,599 | +€13,341 | +7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €160,858 | €174,199 | +€13,341 | +8.3% |
| Distributable reserves | 133 | €160,858 | €174,199 | +€13,341 | +8.3% |
| Provisions and deferred taxes | 16 | €50,000 | €50,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €50,000 | €50,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €50,000 | €50,000 | = | 0.0% |
| Amounts payable | 17/49 | €187,264 | €153,482 | -€33,782 | -18.0% |
| Amounts payable after more than one year | 17 | €26,884 | €13,311 | -€13,574 | -50.5% |
| Financial debts | 170/4 | €26,884 | €13,311 | -€13,574 | -50.5% |
| Amounts payable within one year | 42/48 | €160,380 | €140,172 | -€20,208 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €21,733 | €21,935 | +€202 | +0.9% |
| Financial debts | 43 | €100,000 | €100,000 | = | 0.0% |
| Credit institutions | 430/8 | €100,000 | €100,000 | = | 0.0% |
| Trade debts | 44 | €508 | €6,658 | +€6,150 | +1,210% |
| Suppliers | 440/4 | €508 | €6,658 | +€6,150 | +1,210% |
| Taxes, remuneration and social security | 45 | €38,139 | €11,578 | -€26,560 | -69.6% |
| Taxes | 450/3 | €38,139 | €11,578 | -€26,560 | -69.6% |
| Non-recurring operating income | 76A | €10,976 | - | -€10,976 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,750 | €27,312 | +€2,562 | +10.3% |
| Other operating charges | 640/8 | €4,196 | €5,616 | +€1,420 | +33.8% |
| Gross operating margin | 9900 | €38,534 | €68,444 | +€29,910 | +77.6% |
| Operating profit (loss) | 9901 | €9,588 | €35,516 | +€25,929 | +270% |
| Financial income | 75/76B | €5,684 | €5,810 | +€126 | +2.2% |
| Recurring financial income | 75 | €5,684 | €5,810 | +€126 | +2.2% |
| Financial charges | 65/66B | €3,518 | €4,152 | +€634 | +18.0% |
| Recurring financial charges | 65 | €3,518 | €4,152 | +€634 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €11,754 | €37,174 | +€25,420 | +216% |
| Income taxes | 67/77 | €1,183 | €23,833 | +€22,650 | +1,915% |
| Profit (loss) for the period | 9904 | €10,571 | €13,341 | +€2,770 | +26.2% |
| Profit (loss) for the period to be appropriated | 9905 | €10,571 | €13,341 | +€2,770 | +26.2% |
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 19 October 2026 via checked.be.