Research Laboratory 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.
Research Laboratory Architecture
Largest movements
- Cash +€51,222
up €51,222 (+649%), from €7,893 to €59,115
mainly Current investments (+€35,304) and Net result for the year (+€23,194)
- Current investments -€35,304
down €35,304 (-70.6%), from €50,000 to €14,696
- Deferred charges and accrued income +€11,940
up €11,940 (+8,872%), from €135 to €12,075
- Receivables within one year -€10,527
down €10,527 (-33.5%), from €31,403 to €20,876
- Profit (loss) carried forward +€23,194
up €23,194 (+29.2%), from €79,412 to €102,606
- Tax, wage and social debts -€11,076
down €11,076 (-60.8%), from €18,226 to €7,150
of which Taxes: -€11,076
- Other debts +€3,523
up €3,523 (+60.8%), from €5,793 to €9,316
- Trade debts +€1,515
up €1,515 (+548%), from €277 to €1,792
- Gross operating margin -€21,457
down €21,457 (-38.7%), from €55,448 to €33,990
- Taxes -€3,608
down €3,608 (-32.8%), from €10,990 to €7,382
- Financial charges +€940
up €940 (+584%), from €161 to €1,100
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 | €104,207 | €121,364 | +€17,157 | +16.5% |
| Fixed assets | 21/28 | €14,777 | €14,603 | -€174 | -1.2% |
| Tangible fixed assets | 22/27 | €14,777 | €14,603 | -€174 | -1.2% |
| Furniture and vehicles | 24 | €1,787 | €3,099 | +€1,313 | +73.5% |
| Other tangible fixed assets | 26 | €12,990 | €11,504 | -€1,486 | -11.4% |
| Current assets | 29/58 | €89,430 | €106,761 | +€17,331 | +19.4% |
| Amounts receivable within one year | 40/41 | €31,403 | €20,876 | -€10,527 | -33.5% |
| Trade receivables | 40 | €31,403 | €20,876 | -€10,527 | -33.5% |
| Current investments | 50/53 | €50,000 | €14,696 | -€35,304 | -70.6% |
| Cash at bank and in hand | 54/58 | €7,893 | €59,115 | +€51,222 | +649% |
| Deferred charges and accrued income | 490/1 | €135 | €12,075 | +€11,940 | +8,872% |
| Total equity and liabilities | 10/49 | €104,207 | €121,364 | +€17,157 | +16.5% |
| Equity | 10/15 | €79,912 | €103,106 | +€23,194 | +29.0% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €79,412 | €102,606 | +€23,194 | +29.2% |
| Amounts payable | 17/49 | €24,295 | €18,258 | -€6,037 | -24.8% |
| Amounts payable within one year | 42/48 | €24,295 | €18,258 | -€6,037 | -24.8% |
| Trade debts | 44 | €277 | €1,792 | +€1,515 | +548% |
| Suppliers | 440/4 | €277 | €1,792 | +€1,515 | +548% |
| Taxes, remuneration and social security | 45 | €18,226 | €7,150 | -€11,076 | -60.8% |
| Taxes | 450/3 | €17,856 | €6,780 | -€11,076 | -62.0% |
| Remuneration and social security | 454/9 | €370 | €370 | = | 0.0% |
| Other amounts payable | 47/48 | €5,793 | €9,316 | +€3,523 | +60.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,486 | €2,674 | +€188 | +7.5% |
| Gross operating margin | 9900 | €55,448 | €33,990 | -€21,457 | -38.7% |
| Operating profit (loss) | 9901 | €52,961 | €31,316 | -€21,645 | -40.9% |
| Financial income | 75/76B | - | €360 | +€360 | |
| Recurring financial income | 75 | - | €360 | +€360 | |
| Financial charges | 65/66B | €161 | €1,100 | +€940 | +584% |
| Recurring financial charges | 65 | €161 | €1,100 | +€940 | +584% |
| Profit (loss) for the period before taxes | 9903 | €52,800 | €30,576 | -€22,225 | -42.1% |
| Income taxes | 67/77 | €10,990 | €7,382 | -€3,608 | -32.8% |
| Profit (loss) for the period | 9904 | €41,810 | €23,194 | -€18,616 | -44.5% |
| Profit (loss) for the period to be appropriated | 9905 | €41,810 | €23,194 | -€18,616 | -44.5% |
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 29 October 2026 via checked.be.