SB Architecten: what changed
Two fiscal 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 Architecten
Largest movements
- Cash +€12,745
up €12,745 (+132.4%), from €9,624 to €22,369
mainly Net result for the year (+€14,793) and Tax, wage and social debts (+€9,748)
- Tangible fixed assets +€7,380
new in 2025: €7,380
of which Other tangible fixed assets: +€5,879
- Deferred charges and accrued income +€2,725
new in 2025: €2,725
- Receivables within one year +€1,033
up €1,033 (+40.7%), from €2,541 to €3,574
- Reserves +€13,960
up €13,960 (+276.4%), from €5,051 to €19,011
- Tax, wage and social debts +€9,748
up €9,748 (+340.0%), from €2,867 to €12,615
of which Taxes: +€7,148
- Trade debts +€1,004
up €1,004 (+175.3%), from €573 to €1,577
- Other debts -€830
down €830 (-49.5%), from €1,674 to €845
- Gross operating margin +€15,131
up €15,131 (+217.4%), from €6,959 to €22,090
- Taxes +€2,720
up €2,720 (+212.8%), from €1,278 to €3,998
- Depreciation +€1,445
new in 2025: €1,445
- Financial charges +€1,198
up €1,198 (+6598.3%), from €18 to €1,216
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.
Cash bridge derived
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 | €12,165 | €36,048 | +€23,883 | +196.3% |
| Fixed assets | 21/28 | - | €7,380 | +€7,380 | |
| Tangible fixed assets | 22/27 | - | €7,380 | +€7,380 | |
| Furniture and vehicles | 24 | - | €1,500 | +€1,500 | |
| Other tangible fixed assets | 26 | - | €5,879 | +€5,879 | |
| Current assets | 29/58 | €12,165 | €28,668 | +€16,503 | +135.7% |
| Amounts receivable within one year | 40/41 | €2,541 | €3,574 | +€1,033 | +40.7% |
| Trade receivables | 40 | €2,541 | €3,574 | +€1,033 | +40.7% |
| Cash at bank and in hand | 54/58 | €9,624 | €22,369 | +€12,745 | +132.4% |
| Deferred charges and accrued income | 490/1 | - | €2,725 | +€2,725 | |
| Total equity and liabilities | 10/49 | €12,165 | €36,048 | +€23,883 | +196.3% |
| Equity | 10/15 | €7,051 | €21,011 | +€13,960 | +198.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €5,051 | €19,011 | +€13,960 | +276.4% |
| Distributable reserves | 133 | €5,051 | €19,011 | +€13,960 | +276.4% |
| Amounts payable | 17/49 | €5,114 | €15,037 | +€9,923 | +194.0% |
| Amounts payable within one year | 42/48 | €5,114 | €15,037 | +€9,923 | +194.0% |
| Trade debts | 44 | €573 | €1,577 | +€1,004 | +175.3% |
| Suppliers | 440/4 | €573 | €1,577 | +€1,004 | +175.3% |
| Taxes, remuneration and social security | 45 | €2,867 | €12,615 | +€9,748 | +340.0% |
| Taxes | 450/3 | €2,867 | €10,015 | +€7,148 | +249.3% |
| Remuneration and social security | 454/9 | - | €2,600 | +€2,600 | |
| Other amounts payable | 47/48 | €1,674 | €845 | -€830 | -49.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,445 | +€1,445 | |
| Other operating charges | 640/8 | €612 | €638 | +€26 | +4.3% |
| Gross operating margin | 9900 | €6,959 | €22,090 | +€15,131 | +217.4% |
| Operating profit (loss) | 9901 | €6,347 | €20,007 | +€13,660 | +215.2% |
| Financial charges | 65/66B | €18 | €1,216 | +€1,198 | +6598.3% |
| Recurring financial charges | 65 | €18 | €1,216 | +€1,198 | +6598.3% |
| Profit (loss) for the period before taxes | 9903 | €6,329 | €18,791 | +€12,462 | +196.9% |
| Income taxes | 67/77 | €1,278 | €3,998 | +€2,720 | +212.8% |
| Profit (loss) for the period | 9904 | €5,051 | €14,793 | +€9,742 | +192.9% |
| Profit (loss) for the period to be appropriated | 9905 | €5,051 | €14,793 | +€9,742 | +192.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.