SB ARCHITECTE: 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.
SB ARCHITECTE
Largest movements
- Cash +€17,823
up €17,823 (+302%), from €5,894 to €23,717
mainly Net result for the year (+€20,143) and Depreciation (+€4,581)
- Tangible fixed assets -€2,887
down €2,887 (-6.1%), from €47,525 to €44,637
of which Other tangible fixed assets: -€3,255
- Deferred charges and accrued income +€2,188
new in 2025: €2,188
- Receivables within one year -€1,395
down €1,395 (-20.6%), from €6,758 to €5,363
of which Trade receivables: -€1,395
- Profit (loss) carried forward +€20,143
up €20,143 (+96.5%), from €20,882 to €41,025
- Other debts -€5,072
down €5,072 (-17.3%), from €29,352 to €24,280
- Accrued charges and deferred income +€1,351
new in 2025: €1,351
- Tax, wage and social debts -€1,279
down €1,279 (-27.2%), from €4,696 to €3,417
- Gross operating margin +€24,458
up €24,458 (+238%), from €10,261 to €34,719
- Taxes +€5,375
up €5,375 (+742%), from €724 to €6,100
- Other operating charges -€1,917
down €1,917 (-71.5%), from €2,681 to €764
- Financial charges +€1,296
up €1,296 (+70.6%), from €1,836 to €3,132
- Depreciation +€389
up €389 (+9.3%), from €4,191 to €4,581
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 | €60,233 | €75,961 | +€15,728 | +26.1% |
| Fixed assets | 21/28 | €47,580 | €44,693 | -€2,887 | -6.1% |
| Tangible fixed assets | 22/27 | €47,525 | €44,637 | -€2,887 | -6.1% |
| Furniture and vehicles | 24 | €1,905 | €2,272 | +€367 | +19.3% |
| Other tangible fixed assets | 26 | €45,620 | €42,365 | -€3,255 | -7.1% |
| Financial fixed assets | 28 | €56 | €56 | = | 0.0% |
| Current assets | 29/58 | €12,653 | €31,268 | +€18,615 | +147% |
| Amounts receivable within one year | 40/41 | €6,758 | €5,363 | -€1,395 | -20.6% |
| Trade receivables | 40 | €1,395 | €0 | -€1,395 | -100% |
| Other amounts receivable | 41 | €5,363 | €5,363 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,894 | €23,717 | +€17,823 | +302% |
| Deferred charges and accrued income | 490/1 | - | €2,188 | +€2,188 | |
| Total equity and liabilities | 10/49 | €60,233 | €75,961 | +€15,728 | +26.1% |
| Equity | 10/15 | €23,882 | €44,025 | +€20,143 | +84.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,882 | €41,025 | +€20,143 | +96.5% |
| Amounts payable | 17/49 | €36,351 | €31,935 | -€4,415 | -12.1% |
| Amounts payable within one year | 42/48 | €36,351 | €30,584 | -€5,766 | -15.9% |
| Current portion of amounts payable after more than one year | 42 | €2,034 | €2,034 | = | 0.0% |
| Trade debts | 44 | €269 | €854 | +€585 | +218% |
| Suppliers | 440/4 | €269 | €854 | +€585 | +218% |
| Taxes, remuneration and social security | 45 | €4,696 | €3,417 | -€1,279 | -27.2% |
| Taxes | 450/3 | €4,696 | €3,417 | -€1,279 | -27.2% |
| Other amounts payable | 47/48 | €29,352 | €24,280 | -€5,072 | -17.3% |
| Accrued charges and deferred income | 492/3 | - | €1,351 | +€1,351 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,191 | €4,581 | +€389 | +9.3% |
| Other operating charges | 640/8 | €2,681 | €764 | -€1,917 | -71.5% |
| Gross operating margin | 9900 | €10,261 | €34,719 | +€24,458 | +238% |
| Operating profit (loss) | 9901 | €3,388 | €29,374 | +€25,986 | +767% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €1,836 | €3,132 | +€1,296 | +70.6% |
| Recurring financial charges | 65 | €1,836 | €3,132 | +€1,296 | +70.6% |
| Profit (loss) for the period before taxes | 9903 | €1,552 | €26,243 | +€24,691 | +1,591% |
| Income taxes | 67/77 | €724 | €6,100 | +€5,375 | +742% |
| Profit (loss) for the period | 9904 | €828 | €20,143 | +€19,315 | +2,332% |
| Profit (loss) for the period to be appropriated | 9905 | €828 | €20,143 | +€19,315 | +2,332% |
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 17 October 2026 via checked.be.