REOBS ARCHITECTES: 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.
REOBS ARCHITECTES
Largest movements
- Receivables within one year -€19,844
down €19,844 (-65.7%), from €30,183 to €10,339
of which Trade receivables: -€12,440
- Cash -€13,878
down €13,878 (-65.2%), from €21,301 to €7,423
mainly Investment in fixed assets (net) (-€21,593) and Other debts (-€12,986)
- Tangible fixed assets +€8,869
up €8,869 (+10.2%), from €86,600 to €95,469
of which Furniture and vehicles: +€15,704
- Deferred charges and accrued income -€5,218
down €5,218 (-55.1%), from €9,465 to €4,246
- Other debts -€12,986
down €12,986 (-7.1%), from €181,686 to €168,700
- Trade debts -€10,625
down €10,625 (-41.4%), from €25,663 to €15,038
- Debts after one year -€5,934
down €5,934 (-97.4%), from €6,094 to €160
of which Financial debts: -€5,934
- Profit (loss) carried forward +€5,006
up €5,006 (+4.0%), from -€124,105 to -€119,099
- Current portion of long-term debt -€4,177
down €4,177 (-41.3%), from €10,111 to €5,934
- Write-downs -€60,159
down €60,159, from €0 to -€60,159
- Gross operating margin -€11,160
down €11,160 (-40.0%), from -€27,879 to -€39,039
- Depreciation -€9,637
down €9,637 (-43.2%), from €22,327 to €12,690
- Other operating charges -€1,931
down €1,931 (-54.7%), from €3,530 to €1,599
- Taxes -€458
down €458 (-38.1%), from €1,201 to €744
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 | €152,904 | €122,867 | -€30,037 | -19.6% |
| Fixed assets | 21/28 | €91,955 | €100,859 | +€8,903 | +9.7% |
| Tangible fixed assets | 22/27 | €86,600 | €95,469 | +€8,869 | +10.2% |
| Land and buildings | 22 | €74,208 | €67,373 | -€6,835 | -9.2% |
| Furniture and vehicles | 24 | €12,392 | €28,096 | +€15,704 | +127% |
| Financial fixed assets | 28 | €5,355 | €5,389 | +€34 | +0.6% |
| Current assets | 29/58 | €60,949 | €22,008 | -€38,941 | -63.9% |
| Amounts receivable within one year | 40/41 | €30,183 | €10,339 | -€19,844 | -65.7% |
| Trade receivables | 40 | €22,779 | €10,339 | -€12,440 | -54.6% |
| Other amounts receivable | 41 | €7,404 | €0 | -€7,404 | -100% |
| Cash at bank and in hand | 54/58 | €21,301 | €7,423 | -€13,878 | -65.2% |
| Deferred charges and accrued income | 490/1 | €9,465 | €4,246 | -€5,218 | -55.1% |
| Total equity and liabilities | 10/49 | €152,904 | €122,867 | -€30,037 | -19.6% |
| Equity | 10/15 | -€74,596 | -€69,590 | +€5,006 | +6.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €29,509 | €29,509 | = | 0.0% |
| Distributable reserves | 133 | €29,509 | €29,509 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,105 | -€119,099 | +€5,006 | +4.0% |
| Amounts payable | 17/49 | €227,500 | €192,457 | -€35,043 | -15.4% |
| Amounts payable after more than one year | 17 | €6,094 | €160 | -€5,934 | -97.4% |
| Financial debts | 170/4 | €5,934 | €0 | -€5,934 | -100% |
| Other amounts payable | 178/9 | €160 | €160 | = | 0.0% |
| Amounts payable within one year | 42/48 | €221,393 | €192,297 | -€29,096 | -13.1% |
| Current portion of amounts payable after more than one year | 42 | €10,111 | €5,934 | -€4,177 | -41.3% |
| Financial debts | 43 | €1,607 | €170 | -€1,437 | -89.4% |
| Other loans | 439 | €1,607 | €170 | -€1,437 | -89.4% |
| Trade debts | 44 | €25,663 | €15,038 | -€10,625 | -41.4% |
| Suppliers | 440/4 | €25,663 | €15,038 | -€10,625 | -41.4% |
| Taxes, remuneration and social security | 45 | €2,326 | €2,454 | +€128 | +5.5% |
| Taxes | 450/3 | €2,326 | €2,454 | +€128 | +5.5% |
| Other amounts payable | 47/48 | €181,686 | €168,700 | -€12,986 | -7.1% |
| Accrued charges and deferred income | 492/3 | €13 | €0 | -€13 | -100% |
| Non-recurring operating income | 76A | €2,389 | €21,880 | +€19,491 | +816% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,327 | €12,690 | -€9,637 | -43.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€60,159 | -€60,159 | |
| Other operating charges | 640/8 | €3,530 | €1,599 | -€1,931 | -54.7% |
| Non-recurring operating charges | 66A | €370 | €708 | +€338 | +91.2% |
| Gross operating margin | 9900 | -€27,879 | -€39,039 | -€11,160 | -40.0% |
| Operating profit (loss) | 9901 | -€54,106 | €6,124 | +€60,230 | |
| Financial income | 75/76B | €118 | €100 | -€18 | -15.1% |
| Recurring financial income | 75 | €118 | €100 | -€18 | -15.1% |
| Financial charges | 65/66B | €668 | €475 | -€193 | -28.9% |
| Recurring financial charges | 65 | €668 | €475 | -€193 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | -€54,656 | €5,749 | +€60,406 | |
| Income taxes | 67/77 | €1,201 | €744 | -€458 | -38.1% |
| Profit (loss) for the period | 9904 | -€55,857 | €5,006 | +€60,863 | |
| Profit (loss) for the period to be appropriated | 9905 | -€55,857 | €5,006 | +€60,863 |
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 26 October 2026 via checked.be.