SB ARCHITECTUUR: 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 ARCHITECTUUR
Largest movements
- Tangible fixed assets -€4,168
down €4,168 (-36.1%), from €11,547 to €7,379
of which Furniture and vehicles: -€2,453
- Receivables within one year +€1,679
up €1,679 (+303%), from €555 to €2,234
of which Other amounts receivable: +€1,679
- Reserves -€2,963
down €2,963 (-12.9%), from €23,008 to €20,044
- Trade debts +€1,239
up €1,239 (+2,408%), from €51 to €1,291
- Other debts -€1,161
down €1,161 (-97.9%), from €1,187 to €25
- Gross operating margin -€10,500
down €10,500 (-67.5%), from €15,558 to €5,058
- Taxes -€2,077
down €2,077 (-84.9%), from €2,445 to €368
- Depreciation -€363
down €363 (-8.0%), from €4,530 to €4,168
- Financial charges -€216
down €216 (-9.4%), from €2,305 to €2,089
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 | €33,032 | €30,389 | -€2,643 | -8.0% |
| Fixed assets | 21/28 | €11,547 | €7,379 | -€4,168 | -36.1% |
| Tangible fixed assets | 22/27 | €11,547 | €7,379 | -€4,168 | -36.1% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €4,059 | €1,606 | -€2,453 | -60.4% |
| Other tangible fixed assets | 26 | €7,488 | €5,773 | -€1,715 | -22.9% |
| Current assets | 29/58 | €21,485 | €23,010 | +€1,525 | +7.1% |
| Amounts receivable within one year | 40/41 | €555 | €2,234 | +€1,679 | +303% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €555 | €2,234 | +€1,679 | +303% |
| Cash at bank and in hand | 54/58 | €15,368 | €15,138 | -€230 | -1.5% |
| Deferred charges and accrued income | 490/1 | €5,563 | €5,638 | +€75 | +1.4% |
| Total equity and liabilities | 10/49 | €33,032 | €30,389 | -€2,643 | -8.0% |
| Equity | 10/15 | €29,208 | €26,244 | -€2,963 | -10.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,008 | €20,044 | -€2,963 | -12.9% |
| Distributable reserves | 133 | €23,008 | €20,044 | -€2,963 | -12.9% |
| Amounts payable | 17/49 | €3,824 | €4,145 | +€320 | +8.4% |
| Amounts payable within one year | 42/48 | €3,824 | €4,145 | +€320 | +8.4% |
| Trade debts | 44 | €51 | €1,291 | +€1,239 | +2,408% |
| Suppliers | 440/4 | €51 | €1,291 | +€1,239 | +2,408% |
| Taxes, remuneration and social security | 45 | €2,586 | €2,829 | +€243 | +9.4% |
| Taxes | 450/3 | €2,586 | €0 | -€2,586 | -100% |
| Remuneration and social security | 454/9 | - | €2,829 | +€2,829 | |
| Other amounts payable | 47/48 | €1,187 | €25 | -€1,161 | -97.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,530 | €4,168 | -€363 | -8.0% |
| Other operating charges | 640/8 | €1,399 | €1,396 | -€3 | -0.2% |
| Gross operating margin | 9900 | €15,558 | €5,058 | -€10,500 | -67.5% |
| Operating profit (loss) | 9901 | €9,628 | -€506 | -€10,134 | |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €2,305 | €2,089 | -€216 | -9.4% |
| Recurring financial charges | 65 | €2,305 | €2,089 | -€216 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €7,323 | -€2,595 | -€9,918 | |
| Income taxes | 67/77 | €2,445 | €368 | -€2,077 | -84.9% |
| Profit (loss) for the period | 9904 | €4,878 | -€2,963 | -€7,841 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,878 | -€2,963 | -€7,841 |
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.