Rob Gijsenberg: what changed
What changed
Rob Gijsenberg
NACE 71.111, Activities of building architects
filed annual accounts (NBB)
Net result for the year
€211,203
2024 · €278,157-€66,954
Equity
€2.0m
2024 · €2.0m-€2,335
Cash
€885,727
2024 · €1.3m-€408,488
Balance sheet total
€2.6m
2024 · €2.6m-€40,959
Largest movements
Assets
- Tangible fixed assets +€585,631
up €585,631 (+66.0%), from €887,291 to €1.5m
of which Assets under construction and advance payments: +€701,914
- Cash -€408,488
down €408,488 (-31.6%), from €1.3m to €885,727
mainly Investment in fixed assets (net) (-€544,152) and Contributions, distributions and other (-€213,538)
- Financial fixed assets -€200,000
down €200,000 (-100%), from €200,000 to €0
Equity and liabilities
- Other debts -€166,166
down €166,166 (-38.5%), from €431,546 to €265,380
- Trade debts +€116,754
up €116,754 (+680%), from €17,180 to €133,934
Income statement
- Gross operating margin -€56,582
down €56,582 (-10.7%), from €529,711 to €473,129
- Depreciation +€44,969
up €44,969 (+39.6%), from €113,552 to €158,521
- Taxes -€41,396
down €41,396 (-29.2%), from €141,651 to €100,256
- Financial charges +€8,518
up €8,518 (+6,578%), from €130 to €8,648
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€278,157
Gross operating margin
-€56,582
Depreciation
-€44,969
Other operating charges
-€87
Financial income
+€1,805
Financial charges
-€8,518
Taxes
+€41,396
Result 2025
€211,203
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€349,202
Investment
-€544,152
Financing
-€213,538
Cash 2024
€1.3m
From operations (derived)
+€349,202
Net result for the year
+€211,203
Depreciation
+€158,521
Receivables within one year
+€18,249
Deferred charges and accrued income
-€147
Trade debts
+€116,754
Tax, wage and social debts
+€8,029
Other debts
-€166,166
Accrued charges and deferred income
+€2,759
Investment (derived)
-€544,152
Investment in fixed assets (net)
-€544,152
Financing
-€213,538
Contributions, distributions and other
-€213,538
Cash 2025
€885,727
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,624,586 | €2,583,628 | -€40,959 | -1.6% |
| Fixed assets | 21/28 | €1,087,291 | €1,472,922 | +€385,631 | +35.5% |
| Tangible fixed assets | 22/27 | €887,291 | €1,472,922 | +€585,631 | +66.0% |
| Land and buildings | 22 | €588,785 | €561,788 | -€26,997 | -4.6% |
| Plant, machinery and equipment | 23 | €3,845 | €2,884 | -€961 | -25.0% |
| Furniture and vehicles | 24 | €273,127 | €184,802 | -€88,325 | -32.3% |
| Assets under construction and advance payments | 27 | €21,533 | €723,448 | +€701,914 | +3,260% |
| Financial fixed assets | 28 | €200,000 | €0 | -€200,000 | -100% |
| Current assets | 29/58 | €1,537,296 | €1,110,706 | -€426,590 | -27.7% |
| Amounts receivable within one year | 40/41 | €226,406 | €208,157 | -€18,249 | -8.1% |
| Trade receivables | 40 | €205,413 | €194,115 | -€11,298 | -5.5% |
| Other amounts receivable | 41 | €20,993 | €14,042 | -€6,951 | -33.1% |
| Cash at bank and in hand | 54/58 | €1,294,215 | €885,727 | -€408,488 | -31.6% |
| Deferred charges and accrued income | 490/1 | €16,675 | €16,822 | +€147 | +0.9% |
| Total equity and liabilities | 10/49 | €2,624,586 | €2,583,628 | -€40,959 | -1.6% |
| Equity | 10/15 | €1,967,744 | €1,965,408 | -€2,335 | -0.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,949,144 | €1,946,808 | -€2,335 | -0.1% |
| Tax-exempt reserves | 132 | €6,145 | €6,145 | = | 0.0% |
| Distributable reserves | 133 | €1,942,999 | €1,940,664 | -€2,335 | -0.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €656,843 | €618,219 | -€38,623 | -5.9% |
| Amounts payable within one year | 42/48 | €547,496 | €506,114 | -€41,382 | -7.6% |
| Trade debts | 44 | €17,180 | €133,934 | +€116,754 | +680% |
| Suppliers | 440/4 | €17,180 | €133,934 | +€116,754 | +680% |
| Taxes, remuneration and social security | 45 | €98,770 | €106,799 | +€8,029 | +8.1% |
| Taxes | 450/3 | €98,770 | €106,799 | +€8,029 | +8.1% |
| Other amounts payable | 47/48 | €431,546 | €265,380 | -€166,166 | -38.5% |
| Accrued charges and deferred income | 492/3 | €109,347 | €112,106 | +€2,759 | +2.5% |
| Non-recurring operating income | 76A | €53,520 | €0 | -€53,520 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €113,552 | €158,521 | +€44,969 | +39.6% |
| Other operating charges | 640/8 | €5,649 | €5,736 | +€87 | +1.5% |
| Gross operating margin | 9900 | €529,711 | €473,129 | -€56,582 | -10.7% |
| Operating profit (loss) | 9901 | €410,510 | €308,873 | -€101,637 | -24.8% |
| Financial income | 75/76B | €9,428 | €11,233 | +€1,805 | +19.1% |
| Recurring financial income | 75 | €9,428 | €11,233 | +€1,805 | +19.1% |
| Financial charges | 65/66B | €130 | €8,648 | +€8,518 | +6,578% |
| Recurring financial charges | 65 | €130 | €8,648 | +€8,518 | +6,578% |
| Profit (loss) for the period before taxes | 9903 | €419,809 | €311,458 | -€108,350 | -25.8% |
| Income taxes | 67/77 | €141,651 | €100,256 | -€41,396 | -29.2% |
| Profit (loss) for the period | 9904 | €278,157 | €211,203 | -€66,954 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €278,157 | €211,203 | -€66,954 | -24.1% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.