PROJECT MANAGEMENT PRO ARCHITECTURE: 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.
PROJECT MANAGEMENT PRO ARCHITECTURE
Largest movements
- Tangible fixed assets +€5,920
up €5,920 (+103%), from €5,720 to €11,640
of which Furniture and vehicles: +€3,730
- Deferred charges and accrued income -€3,736
down €3,736 (-67.5%), from €5,531 to €1,795
- Debts after one year -€23,470
down €23,470 (-30.1%), from €77,978 to €54,507
- Other debts +€17,870
up €17,870, from €0 to €17,870
- Reserves +€13,701
up €13,701 (+9.5%), from €143,669 to €157,370
- Tax, wage and social debts -€7,524
down €7,524 (-41.7%), from €18,056 to €10,532
of which Taxes: -€8,171
- Gross operating margin -€17,568
down €17,568 (-42.0%), from €41,872 to €24,304
- Taxes -€6,435
down €6,435 (-46.9%), from €13,721 to €7,286
- Financial income -€4,535
down €4,535 (-52.5%), from €8,638 to €4,103
- Depreciation +€1,219
up €1,219 (+102%), from €1,195 to €2,414
- Other operating charges -€942
down €942 (-37.4%), from €2,520 to €1,578
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,203 | €343,375 | +€3,172 | +0.9% |
| Fixed assets | 21/28 | €11,720 | €17,640 | +€5,920 | +50.5% |
| Tangible fixed assets | 22/27 | €5,720 | €11,640 | +€5,920 | +103% |
| Plant, machinery and equipment | 23 | €3,727 | €5,917 | +€2,190 | +58.7% |
| Furniture and vehicles | 24 | €1,993 | €5,724 | +€3,730 | +187% |
| Financial fixed assets | 28 | €6,000 | €6,000 | = | 0.0% |
| Current assets | 29/58 | €328,482 | €325,735 | -€2,747 | -0.8% |
| Amounts receivable after more than one year | 29 | €309,700 | €309,700 | = | 0.0% |
| Other amounts receivable | 291 | €309,700 | €309,700 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,251 | €14,239 | +€989 | +7.5% |
| Trade receivables | 40 | €339 | €3,642 | +€3,303 | +973% |
| Other amounts receivable | 41 | €12,911 | €10,597 | -€2,314 | -17.9% |
| Current investments | 50/53 | €1 | €1 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €5,531 | €1,795 | -€3,736 | -67.5% |
| Total equity and liabilities | 10/49 | €340,203 | €343,375 | +€3,172 | +0.9% |
| Equity | 10/15 | €204,480 | €218,181 | +€13,701 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,669 | €157,370 | +€13,701 | +9.5% |
| Distributable reserves | 133 | €143,669 | €157,370 | +€13,701 | +9.5% |
| Profit (loss) carried forward | 14 | €42,211 | €42,211 | = | 0.0% |
| Amounts payable | 17/49 | €135,723 | €125,194 | -€10,529 | -7.8% |
| Amounts payable after more than one year | 17 | €77,978 | €54,507 | -€23,470 | -30.1% |
| Financial debts | 170/4 | €77,978 | €54,507 | -€23,470 | -30.1% |
| Amounts payable within one year | 42/48 | €57,721 | €70,661 | +€12,940 | +22.4% |
| Current portion of amounts payable after more than one year | 42 | €23,018 | €23,470 | +€452 | +2.0% |
| Financial debts | 43 | €3,880 | €5,274 | +€1,394 | +35.9% |
| Credit institutions | 430/8 | €3,880 | €5,274 | +€1,394 | +35.9% |
| Trade debts | 44 | €12,767 | €13,514 | +€747 | +5.9% |
| Suppliers | 440/4 | €12,767 | €13,514 | +€747 | +5.9% |
| Taxes, remuneration and social security | 45 | €18,056 | €10,532 | -€7,524 | -41.7% |
| Taxes | 450/3 | €16,495 | €8,324 | -€8,171 | -49.5% |
| Remuneration and social security | 454/9 | €1,561 | €2,208 | +€647 | +41.4% |
| Other amounts payable | 47/48 | €0 | €17,870 | +€17,870 | |
| Accrued charges and deferred income | 492/3 | €25 | €26 | +€1 | +3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,195 | €2,414 | +€1,219 | +102% |
| Other operating charges | 640/8 | €2,520 | €1,578 | -€942 | -37.4% |
| Gross operating margin | 9900 | €41,872 | €24,304 | -€17,568 | -42.0% |
| Operating profit (loss) | 9901 | €38,157 | €20,312 | -€17,845 | -46.8% |
| Financial income | 75/76B | €8,638 | €4,103 | -€4,535 | -52.5% |
| Recurring financial income | 75 | €8,638 | €4,103 | -€4,535 | -52.5% |
| Financial charges | 65/66B | €4,321 | €3,428 | -€894 | -20.7% |
| Recurring financial charges | 65 | €4,321 | €3,428 | -€894 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €42,474 | €20,987 | -€21,487 | -50.6% |
| Income taxes | 67/77 | €13,721 | €7,286 | -€6,435 | -46.9% |
| Profit (loss) for the period | 9904 | €28,753 | €13,701 | -€15,051 | -52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,753 | €13,701 | -€15,051 | -52.3% |
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 24 October 2026 via checked.be.